Sales Tax Instructions

Sales Tax Instructions, 2009
dispatch to their Karachi
factory without payment
of sales tax and extra
amount of sales tax.
172 Levy of further tax under
section 3(1A) of the Sales
Tax Act, 1990.
173 Unification of sales tax
registrations for the ice
cream business.
174 Sales tax registration of
Karachi Water &
Sewerage Board.
175 Registration of traders/
cement dealers under
Sales Tax General
Order No.2/
2000, dated 11 th
April, 2000.
C.No.3(2)STP/
99, dated 5 th
May, 2000.
C. No. 4(47)STB
/98 (Pt-I), dated
20 th May, 2000
C. No. 3(30)STP/
2000(Pt-1), dated
20 th Sept., 2000
registration.
Effect of voluntary
registration for persons
making exempt supplies.
One Registration in country
for Lever Brothers (ice
cream).
KWSB not liable to registra
tion as it import goods for
use in own projects and no
further taxable supply/
activity is made.
Registration of cement
dealers.
547
565
568
608
Sales Tax Act, 1990.
176 Registration/Enrollment/
Enlistment without NTN.
C. No. 3(18)STP/
2000, dated 28 th
Sept., 2000.
Registration/enrollment
without NTN certificate.
613
177 Clarification in respect of
import policy in view of
C. No. 3(2) STP /
99, dated 9 th Oct.,
2000.
No registration required for
importers of NRI Scheme.
614
abolition of NRI Scheme
– registration of overseas
Pakistanis with sales tax
authorities.
178 Application of Sales Tax
Act, 1990 to bakeries.
179 Sales tax exemption for
PATA and FATA
importers.
C. No. 3(18) STP
/2000(Pt-II),
dated 13 th Oct.,
2000
C. No. 2(38) STP
/97, dated 18 th
Nov., 2000.
Bakeries to get registered or
enrolled as manufacturers.
Importer of Tribal
Areas/AJK to be registered
u/s 18.
616
631