Provincial act me law kahta he k every service mentioned in the 2nd schedule sirf wo taxable he is k

alawa koi service mention nahi he iska matlb it is exempt to uspe sales tax on services nahi applicable
hoga kyn k law mana kar raha he.
Lekin sales tax act me esa nahi he every good is taxable jab tk jo usko exempt na kia jae
Sales tax act or sales tax on services opposite he thora sa gor kren

Taxable goods: means all goods other than those which have been exempted under section 13.
Jab k services me kaha gaya he every service mentioned in 2nd schedule is taxable, isk alawa exempt he

Taxable supply: jo bhi goods supply ho rahi he ager wo exempt nahi he jo 6th schedule he ager koi good
6th schedule me nahi he to wo taxable supplies he even 0% taxable item bhi taxable supplies he kyn
sales tax charge hota he 0%.
or esa nahi ho sakta k ek item fbr me taxable ho or wo hi item provincial services me taxable ho raha ho

time of supply: ager kisi ko koi good supply ki gayi he or wo party payment hamen 3 month bad kar rahi
he to mene invoice me usko sales tax charge kardena he or sales tax time pe pay karna he na k payment
mil jane k bad.. ager jan ko sale ho rahi he to feb 15 tk challan or return kardena he usi sale ka or ager
payment advance me mil rahi he kisi goods ki tab bhi hame sales tax return karana he time pe ispe
depend nahi karega k jab goods delivered ho us k bad sales tax charge hoga ya sumbimt hoga advance
me jo bhi payment mil chuki he us pe jo percent tax lagna he laga k pay kardena he

value of supply:

jo bhi duties he wo sb mila k sales tax charge karna he jese k fed, custom duties, sales tax, etc

farz kare k koi cheez he jis pe import tax duties applicable he or usi pe custom duties bhi apply ho rahi
he or sales tax bhi apply ho raha he or uspe apne apna profit bhi add karna he 100 ka item he 5 import
duties, 5 fed or 10 sales tax to apne total 20 charge karne he, 20 profit k ad karlen, invoice banegi total
140 ki, 20 aapne total tax charge kar liya, 100 ki cheez apne khareedi thi, 20 apka pft

or ager apko payment koi customer time pe pay nahi kar raha he or apne us se koi setting banai huwi he
markup k hawale se , k koi ab ap us customer pe interest charge karenge to us intereset pe koi sales tax
charge nahi honga apne jitney ki sales ki he unhi pe tax charge karna he
in case of imported goods : lets say k men ek item purchase kia or custom authority ne kaha k is item k
value 1000 he koi raw material mene purchase kia us ki value custom authority ki nazar me 1000 he to
custom authority sales kese charge karegi wo sab se pahle custom duty 20%, yani 200, 1200 ban gaye..
ab step he fed law kahta he fed he 10 wo 1200 ka 10 nikalega or charge karega yani 120, 1320 total
hogay ab he step sales tax ab 1320 pe 17% k hisab se lagega sales tax yani sales tax kab laga inclusive of
custom and fed duties k bad, usk bad custom authority charge karega income tax
yani sab se pahle value phir custom phir fed phir sales tax phir advance income tax

Exempt goods supplied to a registered person for processing:

Is condition me sales tax nahi lagega jo market value hogi us hisab se registered person charge karega
jisne goods supply kiye usko finished goods tayar ho kar mil jaenge
 Sawal ager koi company kisi ko exempt goods kisi registered person ko diya ja raha he processing k liye
wo finished goods banata he esa k jis pe tax applicable hona chahye to jisne processing kiya hoga jisne
finished goods banaya hoga wo wapas jisko dega uspe I think sales tax applicable hoga.

Trade discounts: ager ap kisi ko goods pe discount de rahe hen to farz Karen goods he 100 k or ap
discount me wo cheez de rahe hen 95 ki… to tax 95 ki value of supply pe charge hoga lekin 2 conditions k
sath 1. Invoice pe show ho raha ho k discount dia gaya he 2. Apki prectise ho pahle se e discounts dene
me ya us market me diya jata ho discount… esa na ho k market me koi bhi nahi de raha hoo na apne
pahle kabhi kisi ko dia huwa he ya ap kisi ko bht zyada discount de rahe hen esa nahi hona chahye ya kisi
or ko nahi de rahe hen wo discount normal se zyada de rahe hen.

Sales tax hame value pe charge karna he isi liye ham value of supply discus kar rahe hen

Example

transaction value of margin total input tax output tax pay to fbr further
supply tax
importer imports 9200 1800 11000 1564 1870 306
value 9,200
ek importer goods ya import karta he 9200 ki us pe 1564 wo input tax custom authorities ko de chuka he, matlb
isne 9200 k goods pe (9200 + 1564) de chuka he, ab wohi importer apna profit 1800 add kar k goods yani
(9200+1800=11000) sell krta he to usne 17%, 11000 pe sale tax charge karna he yani 1870 sale tax ki mad me
zyada lene hen wholesaler se yani buyer se... ab dekhen adjustment kesi hogi importer input tax kitna de chuka
he 1564, or sales tax ki mad me liya kita huwa he output tax 1870, ab 1870 me se jitna importer de chuka he
wo minus karden 1870-1564=306 importer fbr ko pay karega, yaha pe 9200 ki value me profit margin add kiya
gaya he to isi liye value of supply ko parha ja raha he, sales tax ka maskad e consumer se collect karna he tax,
custom duties or fed value of supply me added hen fbr allow karta he k duties add karne k bad e sales tax
charge kia jata he, duties sirf import stage pe apply hogi,,, local sale na fed hogi na custom hogai upper k
example me we assume k duties added hen

wholesaler 11000 600 11600 1870 1972 102