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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
value. March, 1998 so registration not required.<br />
131 Clarification regarding C. No. 3(62) STP Foreign contractors of<br />
<strong>Sales</strong> <strong>Tax</strong>.<br />
/97.Pt.I, dated international tender projects<br />
26 th March, 1998 importing equipment/machinery,<br />
food stuff etc are not<br />
required to be registered.<br />
132 <strong>Sales</strong> <strong>Tax</strong> registration of<br />
importers.<br />
133 Clarification of question<br />
about sales tax among our<br />
members.<br />
134 <strong>Sales</strong> <strong>Tax</strong> – Budget Day<br />
<strong>Instructions</strong> for the<br />
budget 1998-99.<br />
135 Levy of sales tax at retail<br />
stage.<br />
136 <strong>Sales</strong> tax registration of<br />
distributors vide Notifi<br />
cation No. SRO 538(I)<br />
/98, dated 12 th June,<br />
1998.<br />
137 Levy of sales tax on retail<br />
stage-its chargeability on<br />
medicines/drugs.<br />
138 Registration as single<br />
unit.<br />
139 <strong>Sales</strong> tax registration of<br />
importers. [Rescinded vide<br />
STGO No.3 of 2004 dated<br />
12 th June, 2004]<br />
140 <strong>Sales</strong> tax payments<br />
Mingora/Swat.<br />
141 Entitlement of input tax<br />
credit under section 59 of<br />
the <strong>Sales</strong> <strong>Tax</strong> Act, 1990<br />
to voluntary registered<br />
C. No. 3(62) STP<br />
/97.Pt.I, dated<br />
26 th March, 1998<br />
C. No.3(62) STP<br />
/97-Pt.2, Dated<br />
5 th June, 1998<br />
C.No.1/10-STB/<br />
98, dated 12 th<br />
June, 1998.<br />
C.No.5(1)STP/<br />
98, dated 24 th<br />
June, 1998.<br />
C. No. 3(62) STP<br />
/97 (Pt.I.), dated<br />
29 th June, 1998<br />
C. No. 5(1) STP<br />
/98 dated 29 th<br />
June, 1998<br />
C. No. 3(62) STP<br />
/97.Pt. dated 22 nd<br />
July, 1998<br />
<strong>Sales</strong> <strong>Tax</strong> General<br />
Order No.3/<br />
1998, dated<br />
31 st July, 1998.<br />
C. No. 2(65) STP<br />
/95, dated 3 rd<br />
Aug., 1998.<br />
C. No. 3(62) STP<br />
/97-PT(V), dated<br />
3 rd Sept., 1998.<br />
No registration for an<br />
importer of goods for inhouse<br />
use or imported mach<br />
inery exempt from S. <strong>Tax</strong>.<br />
Supplies cannot be subject<br />
to sales tax for the reason<br />
that importer/manufacturer<br />
is a registered person.<br />
<strong>Instructions</strong><br />
registration.<br />
regarding<br />
Single registration for all<br />
retail out lets.<br />
Manufacturer of cigarettes<br />
to pay 1% further tax & add<br />
itional tax in case dealer/wh<br />
olesaler is not registered.<br />
Retailer engaged in the<br />
supply of taxable goods<br />
besides supply of exempt<br />
goods (medicines) shall be<br />
liable to registration and<br />
pay ST.<br />
Registration as single unit<br />
allowed but shall de-registe<br />
r from other Collectorates.<br />
Importer to quote<br />
registration No. on B/E &<br />
attach copy of return.<br />
Voluntary Registration in<br />
Swat & Mingora.<br />
Input tax credit on stocks<br />
not allowed on voluntary<br />
registration.<br />
246<br />
247<br />
258<br />
258<br />
264<br />
269<br />
270<br />
279<br />
285<br />
286<br />
298
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 value. March, 1998 so registration not required. 131 Clarification regarding C. No. 3(62) STP Foreign contractors of <strong>Sales</strong> <strong>Tax</strong>. /97.Pt.I, dated international tender projects 26 th March, 1998 importing equipment/machinery, food stuff etc are not required to be registered. 132 <strong>Sales</strong> <strong>Tax</strong> registration of importers. 133 Clarification of question about sales tax among our members. 134 <strong>Sales</strong> <strong>Tax</strong> – Budget Day <strong>Instructions</strong> for the budget 1998-99. 135 Levy of sales tax at retail stage. 136 <strong>Sales</strong> tax registration of distributors vide Notifi cation No. SRO 538(I) /98, dated 12 th June, 1998. 137 Levy of sales tax on retail stage-its chargeability on medicines/drugs. 138 Registration as single unit. 139 <strong>Sales</strong> tax registration of importers. [Rescinded vide STGO No.3 of 2004 dated 12 th June, 2004] 140 <strong>Sales</strong> tax payments Mingora/Swat. 141 Entitlement of input tax credit under section 59 of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990 to voluntary registered C. No. 3(62) STP /97.Pt.I, dated 26 th March, 1998 C. No.3(62) STP /97-Pt.2, Dated 5 th June, 1998 C.No.1/10-STB/ 98, dated 12 th June, 1998. C.No.5(1)STP/ 98, dated 24 th June, 1998. C. No. 3(62) STP /97 (Pt.I.), dated 29 th June, 1998 C. No. 5(1) STP /98 dated 29 th June, 1998 C. No. 3(62) STP /97.Pt. dated 22 nd July, 1998 <strong>Sales</strong> <strong>Tax</strong> General Order No.3/ 1998, dated 31 st July, 1998. C. No. 2(65) STP /95, dated 3 rd Aug., 1998. C. No. 3(62) STP /97-PT(V), dated 3 rd Sept., 1998. No registration for an importer of goods for inhouse use or imported mach inery exempt from S. <strong>Tax</strong>. Supplies cannot be subject to sales tax for the reason that importer/manufacturer is a registered person. <strong>Instructions</strong> registration. regarding Single registration for all retail out lets. Manufacturer of cigarettes to pay 1% further tax & add itional tax in case dealer/wh olesaler is not registered. Retailer engaged in the supply of taxable goods besides supply of exempt goods (medicines) shall be liable to registration and pay ST. Registration as single unit allowed but shall de-registe r from other Collectorates. Importer to quote registration No. on B/E & attach copy of return. Voluntary Registration in Swat & Mingora. Input tax credit on stocks not allowed on voluntary registration. 246 247 258 258 264 269 270 279 285 286 298
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 persons. 142 Sale of material to defence organizations-- sales tax. 143 Levy of the sales tax un der SRO 528(I)/98, dated 12 th June 1998 effective wef 1 st July 1998. C. No. 1(76)-STT /98, dated 24 th Aug., 1998 C. No.2.(98) STP /95.Pt., dated 3 rd September, 1998 144 <strong>Sales</strong> tax registration. C. No. 3(62) STP /98(Pt.I), dated 8 th Sept., 1998 145 Levy of sales tax on retail ers having annual turn over above Rs. 5 million. 146 Exemption of sales tax/ income tax. 147 Registration of manufact -urer /importers located in PATA/FATA. 148 Voluntary registration under section 18 of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990-levy of 1% further tax under section 3 (1A) thereof. 149 <strong>Sales</strong> tax on chain of super markets v/s small stores. 150 <strong>Sales</strong> <strong>Tax</strong> Registration/ Trade Enlistment Certificate. C. No. 1(3) ST/Rt /98 (STP), dt 9 th September, 1998 C. No. 2(65) STP /95, dated 26 th Sept., 1998. C. No. 2(65) STP /95, dated 26 th Sept., 1998 C. No. 3(28)STP/ 98, dated 28 th Sept., 1998 C. No. 3(62) STP /97.STP (Pt.-10), dated 20 th October, 1998 C. No. 2(65) STP /95, dated 18 th Nov., 1998. 151 Registration of lessees. C. No. 3(86)STP/ 97, dated 23 rd 152 Clarification regarding inter-unit transfers of goods by a registered person with separate Nov., 1998. C. No. 3(19) STP /98, dated 4 th December, 1998 From 1.8.98, persons supplying taxable goods to govt. depts. are compulsorily required to be registered. Commercial importers/ imp orters-cum-manufacturers of machinery who are not registered have to pay ST. Petroleum dealers, if also dealing in sales taxable goods may be registered and pay ST. Levy of sales tax on retail ers having annual turn over above Rs. 5 million For voluntary registered persons u/s 13(4) &/or 18 further tax is not chargeable on supplies to FATA. Importers in AJ & K were liable to sales tax. Persons in FATA/ PATA can apply for voluntary registration Voluntary registration for persons making taxable supplies. Retailers whose annual turnover, whether taxable or otherwise, exceeds Rs. 5 million to be registered Voluntary registration for importers/manufacturers of FATA/ PATA/AJK. Importers of AJK liable to ST in Pakistan. Lessees may be given new registration No. in their name on proper agreement. Partly manufactured goods if used within the same factory are exempt No exemption if a unit has two 289 299 302 308 319 319 320 329 337 342 349
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45 Situation paper on paper & paper
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25.4. 08, STGO 23/08 dt 28. 6.08, S
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78 Fixation of value of sugar for s
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Sales Tax Instructions, 2009 19 Cla
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in plastic disposable containers. 3
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Sales Tax Instructions, 2009 made o
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Sales Tax Instructions, 2009 price
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Sales Tax Instructions, 2009 21 Sal
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Sales Tax Instructions, 2009 for Pa
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Sales Tax Instructions, 2009 SRO 65
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Sales Tax Instructions, 2009 used.
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203 Sales Tax General Order No.01/2
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Sales Tax Instructions, 2009 Order
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due-date payments‘ of sales tax.
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Sales Tax Instructions, 2009 (d) In
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Sales Tax Instructions, 2009 may be
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 with t
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Sales Tax Instructions, 2009 dated
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Sales Tax Instructions, 2009 sales
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 ANNEX-
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Sales Tax Instructions, 2009 M/s. S
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 2. Mr.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 copy t
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 iii) i
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 sectio
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 C.No.1
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For th
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(c) (d) (e) (f) Sales Tax Instructi
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Sales Tax Instructions, 2009 afores
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (D) To
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Sales Tax Instructions, 2009 2. It
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 For an
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 It is
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 23.07.
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Sales Tax Instructions, 2009 are in
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Sales Tax Instructions, 2009 respec
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(xvi) Sales Tax Instructions, 2009
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 budget
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Sales Tax Instructions, 2009 paymen
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 Any o
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Sales Tax Instructions, 2009 3. Adj
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Sales Tax Instructions, 2009 1. Exa
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Sales Tax Instructions, 2009 b) Amo
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Sales Tax Instructions, 2009 implem
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Sales Tax Instructions, 2009 throug
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 For su
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Sales Tax Instructions, 2009 nature
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 AREAS.
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Sales Tax Instructions, 2009 GOVERN
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 (v) In
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Sales Tax Instructions, 2009 addres
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 (vi) (
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Sales Tax Instructions, 2009 (5) Co
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Sales Tax Instructions, 2009 4. Rul
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Sales Tax Instructions, 2009 order
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 5. Kee
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 input
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 3. DTR
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Sales Tax Instructions, 2009 7. Unl
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (iv) (
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Sales Tax Instructions, 2009 With r
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 We are
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Sales Tax Instructions, 2009 Please
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Sales Tax Instructions, 2009 Issue-
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Sales Tax Instructions, 2009 1. Obt
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Sales Tax Instructions, 2009 1. Rel
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Sales Tax Instructions, 2009 PIA He
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Sales Tax Instructions, 2009 to Mr.
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Sales Tax Instructions, 2009 3. All
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Sales Tax Instructions, 2009 SALES
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Sales Tax Instructions, 2009 of val
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Sales Tax Instructions, 2009 PART -
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Sales Tax Instructions, 2009 I am d
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In the aforesaid notification, -- S
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Sales Tax Instructions, 2009 /Quett
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 (oil r
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Sales Tax Instructions, 2009 10. Co
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Sales Tax Instructions, 2009 Audit)
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Sales Tax Instructions, 2009 (ii) I
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Sales Tax Instructions, 2009 ―SPE
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 8475.1
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Sales Tax Instructions, 2009 (c) Fo
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 7. If
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Sales Tax Instructions, 2009 brand
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 basis.
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Sales Tax Instructions, 2009 10% in
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Sales Tax Instructions, 2009 COMMIT
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Sales Tax Instructions, 2009 Sales
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COMMITTEE NO. 3 Cases relating to T
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Sales Tax Instructions, 2009 4 Addi
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 11. Mu
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 ―tax
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