Sales Tax Instructions

Sales Tax Instructions, 2009
716 Clarification regarding
registration as exporter
(Annum Marbles).
717 C. No. 1/55-STT/2000,
dated 10 th July, 2000-
request for clarification
/admissibility.
718 Complaint by Markazi
Anjuman Tajran,
Rawalpindi.
719 Clarification regarding
exemption of sales tax on
tyres imported by M/s
PIA in terms of sixth
schedule to the Sales Tax
Act, 1990. [See also C. No.
4/19-STB/94, dated 13 th
March, 2001]
720 Clarification regarding
GST on compact disk
recordable.
721 Exemption of sales tax on
toners cartridges.
722 Sales tax on import of
raw, pickled and wet blue
hides and skins.
723 Chargeability of sales tax
on clinker.
724 Directions contained in
judgment dated 1.02.2001
passed in writ petition
13903/94, 10267/95 by
Honourable Lahore High
Court Lahore in cases of
Messers M.T.M. Intern
ational Bearing Industries
Limited V/s Federation of
Pakistan etc.
725 Cut-off date for GST
compliance.
C.No.3(62)STP/
97(Pt-2), dated
4 th May, 2001
C. No. 1/55-STT
2000, dated 7 th
May, 2001
C. No. 1(6)STR
/98, dated 8 th
May, 2001
C. No. 4(19)-SB
/94/30, dated 16 th
May, 2001
C. No. 1/98-STT/
2000, dated 17 th
May, 2001
C.No.1/98-STT/
2000, dated 17 th
May, 2001
C.No.1/72-STT/
96, dated 17 th
May, 2001
C.No.1/82-STT/
96, dated 17 th
May, 2001
C. No. 1(557)S
(STJ)/94, dated
17 th May, 2001
Enrolled persons can export
goods at zero-rate but
cannot claim refund.
No zero-rating if supplies
are made by any registered
person to party awarded
international tender.
Retailers above threshold of
Rs. 1 million/year have an
option to enlist/ enroll/
register. No enlistment tax
from 1.7.2001.
Ruling issued by Sales Tax
Wing dated 13.03.2001 is
not affected by the ruling of
Customs Wing vide C.
No.1(71)Tar.II/88 dated
5.3.1997 which was based
on SRO 444(I)/96, dt
13.06.1996.
Computer hardware
software etc. exempt.
(Position has changed in
budget 2003-2004.)
Toner, Cartridges exempt
from ST.
Collectorates not to insist to
show purchase receipt of
raw hides & skins.
Cement including Clinker
exempt from ST.
Ball bearing is not
machinery & not exempt
from ST.
C. No. 1(69)STS Cut-off date of 1.7.2000
/2000, dated 21 st extended to 1.4.2001
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696
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698