Sales tax-SRO'S 2012-13

SRO 589 (1) 2012 Amendment in Sales Tax Rules, 2006
SRO 590 (1) 2012 Amendment in SRO 1020 (1) 2006

"Section 7A" Levey and collection of tax on specified goods on value addition.

commercial Importers omitted on supply of computer hardware and parts (classifiable under PCT heading 84.71 and 84.73

SRO 591 (1) 2012 Amendment in SRO 811 (1) 2009

import and supply of polyethylene and polypropylene remove from section 4 zero rate to section 13 Exemption.

falling under PCT heading No. 3901.1000, 3901.2000 and 3902.1000 for manufacture of mono filament yarn and net cloth

SRO 592 (1) 2012 Amendment in Sales Tax Special Procedure Rules, 2007
  • Rule 58E Filling of return and audit. - OMITTED Commercial importer paying value addition tax under Chapter X of Sales Tax Special Procedure Rules, 2007 shall enjoying immunity from audit open payment of advance value addition tax under rule 58E in Chapter II of the Sales Tax Rules, 2006.
  • Chapter XI - Special Procedure for payment of sales by Steel Melters, Re-roller and Ship breakers. following Rules, 58F, 58G, 58H, 58Ha, 58I, 58J, 58K, 58L, 58M, 58MA and 58MB redefined.
SRO 593 (1) 2012 Amendment in SRO 1125 (1) 2012
In this Notification, in the table, in column (1), against S.No. 02, in column (2), after the word “mono filament” the expression “of more than 67 decitex” shall be inserted;
SRO 594 (1) 2012 Rescind the SRO's
SRO 595 (1) 2012 Amendment in SRO 551 (1) 2008

Raw materials sub components and components if imported for the manufacturing of goods to be supplied against international tenders - removed from section 13.

Following serial no added in exemption list.

30 Waste Paper Supplies thereof
31 Remeltable Scrap (PCT heading 72.04) Import and supplies thereof
32
  • (i) Sprinkler equipment
  • (ii) Drip equipment
  • (iii) Spray pumps and nozzles
Supplies thereof.
SRO 596 (1) 2012 Amendment in SRO 308(1) 2008 Repayment-cum-Drawback rate of sales tax paid on steel products under Chapter XI of the Sales Tax Special Procedures Rules, 2007 increased.
SRO 597 (1) 2012 Amendment in SRO 345(1) 2010 Billets and Ingots sales tax payment on ad valorem basis increased.
SRO 602 (1) 2012 Amendment in SRO 549 (1) 2008
  • Remeltable Scrap (PCT heading 72.04) and” shall be removed from zero rate.
  • Cotton seed oil added in zero rate list if supplied to registered manufacturers of vegitable ghee and cooking oil.
SRO 604 (1) 2012 Amendment in SRO 313 (1) 2006 Import of Soyabean seed by solvent extraction industries, sales tax increase from six percent to seven (7) percent.
SRO 605 (1) 2012 Amendment in SRO 69 (1) 2006 Import of rapeseed bey solvent extraction industries, sales tax reduced from fifteen percent to fourteen percent.