Sales Tax Instructions

Sales Tax Instructions, 2009
585 The Sindh Sales Tax
Ordinance, 2000 (VII of
2000).
Notification No.
Legis. 1(8)/2000
dt 27 th July, 2000
Levy of ST on certain
services in Sindh.
588
586 Guidance required for
establishment of ware
house facility in tariff
area while producing unit
located in exempted zone
– Azad Jammu Kashmir.
587 Levy of sales tax on
disposal/supply of taxable
fixed/moveable assets by
the registered persons.
588 Report of the committee
on imposition of GST on
coal and problems of coal
mining industry in
Baluchistan.
589 Clarification regarding
SRO.417(I)/2000 dated
20.06.2000.
590 Levy of general sales tax
on transportation charges.
591 Sales Tax exemption on
the raw materials for the
manufacture of pharmaceutical
products vide
entry No.14 and 15 of the
Sixth Schedule of the
Sales Tax Act, 1990.
592 Sales of machinery
imported under SRO 230
(I)/97.
593 Pharmaceutical raw
material ―Lisinopril‖.
C.No.3(30)STP/9
9, dated 28 th July,
2000
C. No.633/2000-
Law, dated 9 th
August, 2000
C. No.1/43-STT
/99, dated 11 th
August, 2000
C.No.3(10)STP/2
000, dated 11 th
August, 2000
C.No.1(3)STR
/2000, 21 st
August, 2000
C.No.1/51-STT/
96-Pt.II, dated
22 nd August,
2000
C.No. 3(9)STP/
99(Pt. 1), dated
28 th August, 2000
C. No.12(9)Val
/89, dated 30 th
August, 2000
(i) ST Registration No. of
AJK cannot be used in
Pakistan. (ii) Warehouse in
Pakistan or wholesaler
required to pay ST and
adjust input tax.
ST shall not be chargeable
on the disposal of scarp,
machinery or vehicle if
such disposal is beyond the
normal and continuous
supply as a business
activity, there was no value
addition and input tax adjus
tment was not available.
The mine owners will pay
GST @ Rs.25 per ton
directly and Rs.65 per ton
shall be paid by the
Provincial Government.
Same state goods condition
not applicable in certain
cases.
The transportation charges
on furnace oil are an integ
ral component of value.
Exemption on import of
raw materials & packing
materials
for
pharmaceutical products.
Exemption of ST on plant
& machinery.
―Lisinopril dihydrate‖ was
included in SRO 349(I)/85
for ST exemption.
590
590
591
592
592
593
594
594