Sales Tax Instructions

Sales Tax Instructions, 2009
2003-2004.] 2000
604 Purchase of taxable goods C. No. 4(47)STB
from registered person /98(Pt-1), dated
and against prescribed 9 th September,
invoices.
2000
605 Representation of M/s.
Afghan carpet against
demand of sales tax by
Collector of Sales Tax
(East), Karachi.
606 Chargeability of sales tax
on wood, wooden logs
and timber etc.
607 Registration of traders/
cement dealers under
Sales Tax Act, 1990.
608 Registration of retailers
under the turnover tax
scheme.
609 Application of turnover
tax.
610 Treatment of electricity
bills as sales tax invoiceclarification
regarding.
611 Distribution of work
among Secretariats of
Sales Tax Wing.
612 Registration/Enrollment/
Enlistment without NTN.
613 Clarification regarding
further tax.
614 Clarification in respect of
import policy in view of
abolition of NRI Scheme
– registration of overseas
Pakistanis with sales tax
authorities.
C. No. 3(29) STP
/2000 dated 11 th
September, 2000
C. No. 3(62) STP
/97(Pt-2), dated
19 th Sept., 2000
C.No.3(30)STP/
2000(Pt-1), dated
20 th Sept., 2000
C.No.3(18)STP/
2000(Pt-1), dated
21 st Sept., 2000
C. No. 3(2)STP
/99 (Pt-I), dated
26 th Sept., 2000
C. No. 1(3)STR
/2000, dated 28 th
September, 2000
C. No. 3(1)STP
/98 (Pt.), dated
28 th Sept., 2000
C. No. 3(18)STP/
2000, dated 28 th
September, 2000
C.No.3(62)STP/9
7(Pt-I), dated 5 th
October, 2000
C.No.3(2)STP/
99, dated 9 th
October, 2000
Supplies of parts for 605
maintenance/repair work
are taxable provided value
of service may be excluded
from value of the contract.
Payment of tax as retailer. 606
Supply of wood, wooden,
logs, timber, wood dust and
wood edges is taxable.
Registration of cement
dealers.
Enlistment tax through
ordinance.
Distributors of LPG are
wholesaler and not retailers
although supplying gas to
end consumers.
Paid electricity bills are to
be treated as ―Sales Tax
Invoices‖ under section 23
for input tax.
Distribution of work in
Sales Tax Wing of CBR.
Registration/enrollment
without NTN certificate.
Further tax leviable on
banks, hospitals on certain
conditions.
No registration required for
importers of NRI Scheme.
608
608
609
609
610
610
613
613
614