Who are elegible for Sales tax refund
1. Exporter
2. Zero rate Sector (Textile,Chemical,Leather etc)
both the above mentioned sector can claim refund on their
Purchase invoices which include sales tax
KESC Bills sirf un bills ka input claim hoga jinka consumer no AP BL ,AL consumer no walay bill ka input claim nahi hoga
SuiGas Bills kay bill per jo sales tax lagta hay uska bhi refund claim hoga
Utility kay dono bills per GST no hona chaya company ka
jis input ka bhi ap refund claim karrhay hain wo sales tax return may properly reflect honay chaian.
(2) If a registered person deals in taxable and non-taxable supplies, he can reclaim only such proportion of the input tax as is attributable to taxable supplies in such manner as may be specified by the Board.
(3) No person other than a registered person shall make any deduction or reclaim input tax in respect of taxable supplies made or to be made by him.
(5) Notwithstanding anything contained in any other law for the time being in force or any decision of any Court, for the purposes of this section, no input tax credit shall be allowed to the persons who paid fixed tax under any provisions of this Act as it existed at any time prior to the first day of December, 1998.
(6) Notwithstanding anything contained in any other law for the time being in force or any provision of this Act, the Federal Government may, by notification in the official Gazette, specify any goods or class of goods which a registered person cannot supply to any person who is not registered under this Act.
<b>Registered persons specified below shall be excluded from the purview of the said sub-section (1) of section 8Bâ</b>
1- Persons registered in electrical energy sector.
2- Oil marketing companies and petroleum refineries.
3- Fertilizers manufacturers.
4-Manufacturers consuming raw materials chargeable to sales tax at the rate of 18.5% or 21% provided value of such raw materials exceeds 50% of value of all taxable purchases in a tax period.
5- Wholesalers-cum-retailers operating in Chapter XII of the Sales Tax Special Procedures Rules, 2007.
6- Commercial importers provided the value of imports subjected to 2% value addition tax under Chapter X of the Sales Tax Special Procedures Rules, 2007, exceeds 50% of value of all taxable purchases in a tax period.
7- Person making zero-rated supplies provided value of such supplies exceeds 50% of value of all taxable supplies in a tax period.
stock agar destroy hota hai to us k liye commissioner sahab khud visit karaiin gai stock ko den he will issue Debit note.
and if u sale these as a scrap, then u will also adjust it with ur iput tax.