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Sales Tax Act, 1990
Chapter-II SCOPE AND PAYMENT OF TAX
From: 2024-07-01 - To: 0000-00-00 3. Scope of tax.- (1) Subject to the provisions of this Act, there shall be charged, levied and paid a tax known as sales tax at the rate of 1[eighteen] per cent of the value of- (a) taxable supplies made 2[...] by a registered person in the course or furtherance of any 3[taxable activity] carried on by him; and (b) goods imported into Pakistan, 4[irrespective of their final destination in territories of Pakistan]. 5[(1A) Subject to the provision of sub section (6) of section 8 or any notification issued thereunder, where taxable supplies are made to a person who has not obtained registration number 6[or he is not an active taxpayer], there shall be charged, levied and paid a further tax at the rate of 7[four] percent of the value In addition to the rate specified in sub sections (1), (1B), (2), (5), 8[(6) and section 4] provided that the Federal Govt. may, by notification in the official Gazette, specify the taxable supplies in respect of which the further tax shall not be charged, levied and paid.] 9[(1B) On the goods specified in the Tenth Schedule, in lieu of levying and collecting tax under sub-section (1), the tax shall be levied and collected, in the mode and manner specified therein- (a) on the production capacity of plants, machinery, undertaking, establishments or installation producing 10[or] manufacturing such goods; or (b) on fixed basis, from any person who is in a position to collect such tax due to the nature of the business, and different rates may be so prescribed for different regions or areas.] 11[(2) Notwithstanding the provisions of sub-section (1): - (a) taxable supplies 12[and import of goods] specified in the Third Schedule shall be charged to tax at the rate of 13[eighteen] per cent of the retail price 14[or in case such supplies 15[or imports] are also specified in the Eighth Schedule, at the rates specified therein and the retail price thereof,] along with the amount of sales tax shall be legibly, prominently and indelibly printed or embossed by the manufacturer 16[, or the importer, in case of imported goods,] on each article, packet, container, package, cover or label, as the case may be; 17[:]18[…
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