No. KPRA/Exemption/2023/3677, Peshawar, dated the 25th July, 2023

Exemption from the whole of sales tax leviable Khyber Pakhtunkhwa Revenue Authority (KPRA) KPRA HIQ. Railway Track. Phase 3 Chowk, Hayatabad Peshawar Ph: 091-9215233 NOTIFICATION Peshawar, dated the 25th July, 2023 No. KPRA/Exemption/2023/3677.- In exercise of the powers conferred under clause (c) of sub-section (1) of section 1 1 of the Khyber Pakhtunkhwa Sales Tax on Services Act, 2022 (No XIX of 2022), the Policy Board of the Khyber Pakhtunkhwa Revenue Authority, with the prior approval of the Government of Khyber Pakhtunkhwa, is pleased to grant exemption from the whole of sales tax leviable thereunder in respect of the services provided in the erstwhile Federally and Provincially Administered Tribal Areas (ex FATA and PATA) subject to the following conditions, namely:- i. the service providers are natural persons and bonafide residents of the above-mentioned areas; ii. the service providing businesses…