Sales Tax Instructions

Sales Tax Instructions, 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 Sales 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
Sales Tax Act, 1990-levy
of 1% further tax under
section 3 (1A) thereof.
149 Sales tax on chain of
super markets v/s small
stores.
150 Sales Tax 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
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320
329
337
342
349