Sales Tax Instructions

Sales Tax Instructions, 2009
767 Sales tax on liquid
cooking oil
768 Issues relating to Special
Procedure for Jeweller‘s
Rules, 2001.
769 Procedure of sales tax on
supplies made to government
and payment thereof
through cheques.
770 SRO. 448(I)/2000, dated
1.07.2000.
771 Clarification regarding
availability of input tax
under section 59 of the
Sales Tax Act, 1990.
772 Clarification regarding
sales tax registration.
773 Sales tax on POL
products.
774 Clarification regarding
value of supply.
775 The Islamabad Capital
Territory (Tax on
Services) Ordinance,
2001.
776 Imposition of sales tax on
the drugs(s) finished
goods.
777 Report of the Task Force
on Reform of Tax
Administration.
778 Ordinance No.XLVIII of
2001.
C. No. 1/61-STT
/99, dated 30 th
July, 2001
C.No.3(13)STP/
2000, dated 3 rd
August, 2001
C.No.4(47)STB/
98 (Vol.I), dated
4 th August, 2001
C.No.1(256)STJ
/2000, dated 8 th
August, 2001
C.No.2(2)STP/
99, dated 10 th
August, 2001
C.No.3(62)STP/
97-Pt.-I, dated
13 th August, 2001
C.No. 1(30)STR
/99, dated 15 th
August, 2001
C. No. 3/41-STB
/99, dated 18 th
August, 2001
C. No. F.2(1)
2001 -Pub. dated
18 th August, 2001
C. No. 1/6-
STT/2001, dated
18 th August, 2001
C. No. 1(3)Secy
(Pr)/2001, dated
22 nd August,
2001
Dated 2 nd
September, 2001
Under 6 th Schedule edible
oil is exempt while imports
of edible oil are not exempt.
Clarification regarding
Jewellers (value addition,
immunity prior to 30.6.01,
input tax adjustment etc).
Supplies to Govt.
Departments.
ST not chargeable on transp
ortation if supplier receives
the cost while transporta
tion is borne by the buyer.
Input tax adjustment on
stocks not allowed for
already registered person.
Compulsory registra-tion of
importers.
Sales tax to be charged and
collected on POL as per
Board‘s letter dt 15.12.99.
Imported goods when later
on supplied in the local
market are to be assessed in
terms of clause 46(2) (a).
Ordinance for Islamabad
for hotels, marriage halls,
clubs, advertisement,
courier services, customs
agents, ship chandlers
beauty parlours, laundries.
Sunscreen lotion registered
under Drugs Act is class
ified under PCT 3304.9910,
and is not exempt.
The recommendations of
the Task Force on Tax
Administration headed by
Syed Shahid Hussain.
743
743
744
745
746
746
746
747
747
750
750
Withdrawal of exemption. 752