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Sales Tax Instructions
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<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009<br />
219 Zero rating of electricity<br />
supply to the units falling<br />
under SRO 935(I) 2005<br />
dated 10.03 2006 clarification<br />
regarding electri<br />
city by Lesbella Industrial<br />
Estates Development<br />
Authority (LIEDA).<br />
220 Clarification regarding<br />
multiple use of registra<br />
tion by a cotton ginner,<br />
registered under SRO 127<br />
(I)/96 dated 10.11.1996.<br />
221 Registration of sales tax<br />
paid new motorcycles.<br />
222 Jurisdiction of <strong>Sales</strong> <strong>Tax</strong><br />
Central Excise<br />
Collectorates vis-à-vis<br />
LTU‘S.<br />
C. No.1 (15) SIT<br />
/2005 dated 3 rd<br />
March, 2007<br />
C. No. 3(13) ST-<br />
L&P/96 dated 5 th<br />
April, 2007<br />
D.O. No.3(12)<br />
ST-L&P /04(Pt) -<br />
November, 2007<br />
C.No.26(12) GST<br />
/Comp/04 dated<br />
15 th April, 2009<br />
exempt from registration.<br />
Zero-rating of sales tax on<br />
electricity supplied by<br />
Lesbella Industrial Estates<br />
Development Authority<br />
LIEDA.<br />
If the refund claim pertains<br />
to trading activity, it is<br />
inadmissible as the unit<br />
failed to obtain separate<br />
registration for this activity.<br />
Excise and <strong>Tax</strong>ation autho<br />
rities to ensure that motor<br />
cycles are not registered<br />
unless invoiced by dealer.<br />
All records/ responsibili<br />
ties to be transferred with<br />
registration transfer includ<br />
ing refunds & adjudication.<br />
1486<br />
1498<br />
1700<br />
1828<br />
SECTION-21: The topics included under this section are :<br />
(i) De-Registration<br />
(ii) Blacklisting<br />
(i) De-Registration<br />
16 Problems faced by the<br />
registration division<br />
Collectorate of <strong>Sales</strong> <strong>Tax</strong><br />
(West), Karachi.<br />
17 <strong>Sales</strong> <strong>Tax</strong> – Budget Day<br />
<strong>Instructions</strong> for the<br />
budget 1998-99.<br />
18 De-registration of mem<br />
bers under section 21 of<br />
the <strong>Sales</strong> <strong>Tax</strong> Act, 1990.<br />
19 <strong>Sales</strong> <strong>Tax</strong>: <strong>Instructions</strong><br />
for the Budget 1999-<br />
2000.<br />
C. No. 3(62) STP<br />
/97.Pt.1, dated 5 th<br />
January, 1998.<br />
C.No.1/10-STB/<br />
98, dated 12 th<br />
June, 1998.<br />
C. No. 1(6) STR<br />
/98 (Pt.) dated<br />
17 th May, 1999<br />
C.No.1/10-STB/<br />
99, dated 1 st July,<br />
1999.<br />
De-registration of<br />
manufacturer regarding one<br />
time registration.<br />
<strong>Instructions</strong> for deregistration.<br />
For de-registration procedu<br />
re is available under sec. 21<br />
read with SRO 550(I)/96.<br />
<strong>Instructions</strong> for Deregistration.<br />
236<br />
258<br />
427<br />
434<br />
20 Request for deregistration<br />
or clarification.<br />
C. No. 3(5) STP/ M/s. Siddiqsons making<br />
99, dated 2 nd exempt supplies but got<br />
692
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 10.11.1996. for processing of claims. C. No. 1(9)-STR Dedicated cell for survey /2005, dated 11 th and gathering of data about July, 2005 potential taxpayers who are 210 Creation of dedicated cell in the Sale <strong>Tax</strong> and Federal Excise Collectorate for registration. 211 Registration and payment of sales tax by retailers of specified goods. 212 Release of shipment bill air way bill no. HAWB 930009284293. 213 FTO‘s complaint No. 1199/05 / implementation of findings decision of the honourable Federal <strong>Tax</strong> Ombudsman. 214 Facilitation of taxpayers – online refund status & direct receipt of ST-1 forms. 215 Facilitation in sales tax registration. 216 <strong>Sales</strong> <strong>Tax</strong> and Federal Excise budget instructions 2006-07. 217 Requirement of sales tax registration for importers. C. No. 1(2)-STR /2000, dated 11 th July, 2005 C. No. (31)/ GST /CRO/2006 dated 16 th March 2006 C. No. 7(32) STJ /2005 dated 10 th April, 2006 C. No. (32) GST/ CRO /2005 dated 06 th May, 2006 U.O. No. (32) GST/CRO/2005 dated 6 th may, 2006 20 th June, 2006 C. No. 1/1-STB /2006 dated 5 th June, 2006 C. No. 3(62) STP /97 (Pt-IV) dated 9 th January, 2007. liable to registration. Dedicated cell for registration and monitoring of tax paid by retailers of textile, leather, carpets, surgical and sports goods. Shipment of British Airways about Club World Product is not taxable acti vity & BA is not liable to be registered. Dep‘t to allow 15 clear days for compliance of the notice, for registration issued under rule 7 of the <strong>Sales</strong> <strong>Tax</strong> Rules, 2005. Applications for registration can be sent to Central Registration Officer at CBR at e-mail address. CRO will receive registration form directly through e-mail / ordinary mail. Application received, would be coded and key punched, simultaneously. Retail price, commercial importers, steel melters and re-rollers, registration, refund, return, ginners, supply, Alternative Dispute Resolution Rules, recovery, condonation of time limit. Categories of importers not required to be registered. 1245 1246 1326 1338 1349 1351 1362 1458 218 Requirement of sales tax registration for importers. C. No. 3(62) STP /97 (Pt-IV) dated 11 th January, 2007 Education/govt institutions, embassies, baggage/gift sch emes vehicles importer of exempt goods etc are 1460
<strong>Sales</strong> <strong>Tax</strong> <strong>Instructions</strong>, 2009 219 Zero rating of electricity supply to the units falling under SRO 935(I) 2005 dated 10.03 2006 clarification regarding electri city by Lesbella Industrial Estates Development Authority (LIEDA). 220 Clarification regarding multiple use of registra tion by a cotton ginner, registered under SRO 127 (I)/96 dated 10.11.1996. 221 Registration of sales tax paid new motorcycles. 222 Jurisdiction of <strong>Sales</strong> <strong>Tax</strong> Central Excise Collectorates vis-à-vis LTU‘S. C. No.1 (15) SIT /2005 dated 3 rd March, 2007 C. No. 3(13) ST- L&P/96 dated 5 th April, 2007 D.O. No.3(12) ST-L&P /04(Pt) - November, 2007 C.No.26(12) GST /Comp/04 dated 15 th April, 2009 exempt from registration. Zero-rating of sales tax on electricity supplied by Lesbella Industrial Estates Development Authority LIEDA. If the refund claim pertains to trading activity, it is inadmissible as the unit failed to obtain separate registration for this activity. Excise and <strong>Tax</strong>ation autho rities to ensure that motor cycles are not registered unless invoiced by dealer. All records/ responsibili ties to be transferred with registration transfer includ ing refunds & adjudication. 1486 1498 1700 1828 SECTION-21: The topics included under this section are : (i) De-Registration (ii) Blacklisting (i) De-Registration 16 Problems faced by the registration division Collectorate of <strong>Sales</strong> <strong>Tax</strong> (West), Karachi. 17 <strong>Sales</strong> <strong>Tax</strong> – Budget Day <strong>Instructions</strong> for the budget 1998-99. 18 De-registration of mem bers under section 21 of the <strong>Sales</strong> <strong>Tax</strong> Act, 1990. 19 <strong>Sales</strong> <strong>Tax</strong>: <strong>Instructions</strong> for the Budget 1999- 2000. C. No. 3(62) STP /97.Pt.1, dated 5 th January, 1998. C.No.1/10-STB/ 98, dated 12 th June, 1998. C. No. 1(6) STR /98 (Pt.) dated 17 th May, 1999 C.No.1/10-STB/ 99, dated 1 st July, 1999. De-registration of manufacturer regarding one time registration. <strong>Instructions</strong> for deregistration. For de-registration procedu re is available under sec. 21 read with SRO 550(I)/96. <strong>Instructions</strong> for Deregistration. 236 258 427 434 20 Request for deregistration or clarification. C. No. 3(5) STP/ M/s. Siddiqsons making 99, dated 2 nd exempt supplies but got 692
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1581 Chargeability of sales tax on
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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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4 Claim of refund of input tax by M
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108 Clarification of levy of sales
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Sales Tax Instructions, 2009 2. Int
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Sales Tax Instructions, 2009 ******
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Sales Tax Instructions, 2009 and wo
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Sales Tax Instructions, 2009 appeal
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Sales Tax Instructions, 2009 C. NO.
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Yours faithfully For Meezan Enterpr
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Sales Tax Instructions, 2009 (v) It
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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 SUBJEC
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Sales Tax Instructions, 2009 teleco
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Sales Tax Instructions, 2009 invoic
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Sales Tax Instructions, 2009 (vii)
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Sales Tax Instructions, 2009 3. In
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Sales Tax Instructions, 2009 In the
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Sales Tax Instructions, 2009 SUBJEC
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Sales Tax Instructions, 2009 (xxix)
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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 SUBJEC
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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 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 2. In
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Sales Tax Instructions, 2009 C.NO.
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Sales Tax Instructions, 2009 2. The
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 [Issue
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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 servic
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Sales Tax Instructions, 2009 ******
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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 allowe
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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 SRO-50
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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 APTMA
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Sales Tax Instructions, 2009 [Issue
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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 person
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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 10. Co
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Sales Tax Instructions, 2009 Audit)
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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 local
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Sales Tax Instructions, 2009 Import
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Sales Tax Instructions, 2009 cotton
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Sales Tax Instructions, 2009 [Issue
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Sales Tax Instructions, 2009 of the
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Sales Tax Instructions, 2009 C. NO.
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Sales Tax Instructions, 2009 3. The
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 Collec
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Sales Tax Instructions, 2009 in the
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Sales Tax Instructions, 2009 was re
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Sales Tax Instructions, 2009 I am d
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Sales Tax Instructions, 2009 C.No.3
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Sales Tax Instructions, 2009 ―tax
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