Sales Tax Instructions

Sales Tax Instructions, 2009
No.1/1998.
625 Natural gas billing. C. No. 1(31)STR
/99, dated 27 th
626 Clarification regarding
admissibility of input tax.
627 Imposition of GST on
coal and the problems of
coal mining industry in
Balochistan.
628 Exemption of sales tax &
hostile wording in SRO.
629 Clarification regarding
new foreign investment
incentive in Pakistan.
630 Exemption of custom
duties on information
technology equipment.
631 Exemption payment GSTon
purchase of aircraft
ground handling
equipment.
632 Input tax adjustment of
electricity bill.
October, 2000
C. No. 2(77)STP
/95, dated 2 nd
November, 2000
C. No. 1(243)
STT/93, dated 3 rd
November, 2000
C. No. 3(9)STP
/99, dated 3 rd
November, 2000
C. No. 3/58-STB
/2000 (Pt.I), dat
ed 4 th Nov.2000
C. No. 1/98-TT/
2000, dated 8 th
November, 2000
C. No. 1/115-
STT/2000, dated
8 th November,
2000
C. No. 1(3)STR/
2000, dated 10 th
November, 2000
Supply in case of natural
gas shall take place at time
when payments are receive
d irrespective of fact as to
when gas is ‗transmitted‘.
Adjustment of input tax
without bill of entry is
illegal. Adjustment not
allowed even after
depositing through challan.
Partial subsidy of ST for
coal miners of Balochistan
to continue up to a certain
date.
Under 6 th Schedule, impo
rted plant and machinery, is
entitled to exemption if
used in taxable goods.
Gold‘ or ‗Silver‘ categories
formed. Refund to be paid
on un-exported stock.
Levy of ST on networking
and communication
systems.
Equipment/machinery used
for handling of aircraft whe
ther imported or purchased
locally are exempt.
Input tax adjustment on
electricity allowed.
621
622
623
624
624
625
625
626
633 Payment of duty on
domestic air travel
services.
634 SRO 614(I)/2000, dated
02.09.2000.
635 Supply of stationery items
to embassies-payment of
sales tax.
C. No. 1(26)STR
/2000, dated 11 th
November, 2000
C. No. 3(1)STP
/2000 (Pt-1),
dated 14 th
November, 2000
C. No. 3(62)STP
/97, dated 15 th
November, 2000
Rule 96ZZA of the Central
Excise Rules, 1994 to be
followed till issuance of
new procedure.
For the supply of stocks
declared under SRO 614(I)
/2000, value & value addit
ion (1% of the value) may
be mentioned separately.
Supplies to diplomats,
privileged persons zerorated.
626
626
627