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Sales Tax Rates & Exemptions for Tax Year 2020 - Pakistan

This article provides the general sales tax rates and exemptions for the tax year 2020 in Pakistan. It includes the rates for general sales tax, further tax, and exemptions for specific goods.

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Sales Tax Rates & Exemptions for Tax Year 2020 - Pakistan

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  1. Last updated - June 30, 2019 Consultants & Advisors (Tax, Corporate & Finance)

  2. SALES TAX ACT, 1990 GENERAL SALES TAX RATES FOR TAX YEAR 2020 (July 01, 2019 to June 30, 2020)

  3. RATE OF GENERAL SALES TAX (Under Section 3 of the Sales Tax Act, 1990

  4. RATE OF FURTHER TAX (Under Section 3(1A) of the Sales Tax Act, 1990

  5. RATE OF FURTHER TAX (Under Section 3(1B) read with Tenth Schedule of the Sales Tax Act, 1990

  6. RATE OF FURTHER TAX (Under Section 3(2)(a) read with Third Schedule of the Sales Tax Act, 1990

  7. RATE OF FURTHER TAX (Under Section 3(2)(a) read with Third Schedule of the Sales Tax Act, 1990

  8. RATE OF FURTHER TAX (Under Section 3(2)(a) read with Third Schedule of the Sales Tax Act, 1990

  9. RATE OF FURTHER TAX (Under Section 3(2)(a) read with Third Schedule of the Sales Tax Act, 1990

  10. RATE OF FURTHER TAX (Under Section 3(2)(a) read with Third Schedule of the Sales Tax Act, 1990

  11. RATE OF FURTHER TAX (Under Section 3(2)(a) read with Third Schedule of the Sales Tax Act, 1990

  12. RATE OF FURTHER TAX (Under Section 3(2)(a) read with Third Schedule of the Sales Tax Act, 1990

  13. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  14. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  15. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  16. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  17. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  18. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  19. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  20. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  21. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990 *Sr. No. 23 – Exemption from Further Tax allowed under SRO 648(I)/2013 as amended vide SRO 692(I)/2019 dated June 29, 2019.

  22. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  23. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  24. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  25. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  26. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  27. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  28. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  29. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  30. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  31. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  32. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  33. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  34. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  35. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  36. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  37. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule of the Sales Tax Act, 1990

  38. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule – Table-2 of the Sales Tax Act, 1990 Plant, machinery, equipment and apparatus, including capital goods, specified in column (2) of the Annexure below, falling under the HS Codes specified in column (3) of that Annexure, shall be charged to sales tax at the rate of five percent 1023[, except goods mentioned in serial numbers 1, 5 and 6 of the Annexure which shall be charged at the rate of ten percent,], subject to the following conditions, besides the conditions specified in column (4) of the Annexure, namely:-- (i) the imported goods as arc not listed in the locally manufactured items, notified through a Customs General Order issued by the Board from time to time or, as the case may be, certified as such by the Engineering Development Board. (ii) the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing company shall certify in the prescribed manner and format as per Annex-A that the imported items are the company's bonafide requirement. He shall furnish all relevant information Online to Pakistan Customs Computerized System against a specific user ID and password obtained under section 155D of the Customs Act, 1969. In already computerized Collectorates or Customs stations where the Pakistan Customs Computerized System is not operational, the Project Director or any other person authorized by the Collector in this behalf shall enter the requisite information in the Pakistan Customs Computerized System on daily basis whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis; and

  39. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule – Table-2 of the Sales Tax Act, 1990 (iii) in case of partial shipments of machinery and equipment for setting up a plant, the importer shall, at the time of arrival of first partial shipment, furnish complete details of the machinery, equipment and components required for the complete plant, duly supported by the contract, layout plan and drawings. Explanation.-In this Table the expression, capital goods mean any plant, machinery, equipment, spares and accessories, classified in chapters 84, 85 or any other chapter of the Pakistan Customs Tariff required for- (a) the manufacture or production of any goods, and includes refractory bricks and materials required for setting up a furnace, catalysts, machine tools, packaging machinery and equipment, refrigeration equipment, power generating sets and equipment, instruments for testing, research and development, quality control, pollution control and the like; or (b) use in mining, agriculture, fisheries, animal husbandry, floriculture, horticulture, livestock, dairy and poultry industry.

  40. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule – Table-2 of the Sales Tax Act, 1990 – Annexure

  41. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule – Table-2 of the Sales Tax Act, 1990 – Annexure

  42. RATE OF SALES TAX (Under Section 3(2)(aa) read with Eighth Schedule – Table-2 of the Sales Tax Act, 1990 – Annexure

  43. RATE OF FURTHER TAX (Under Section 4 read with section 3(1A) of the Sales Tax Act, 1990

  44. SALES TAX ON SPECIFIED GOODS (Under Section 3(3B) read with Ninth Schedule to Sales Tax Act, 1990

  45. RATE OF WITHHOLDING SALES TAX (Under Section 3(7) read with Eleventh Schedule of the Sales Tax Act, 1990 –

  46. EXCLUSIONS FROM WITHHOLDING SALES TAX (Under Section 3(7) read with Eleventh Schedule of the Sales Tax Act, 1990

  47. MINIMUM VALUE ADDITION AT IMPORT STAGE (Under Section 7A(2) read with Twelfth Schedule of the Sales Tax Act, 1990

  48. MINIMUM VALUE ADDITION AT IMPORT STAGE (Under Section 7A(2) read with Twelfth Schedule of the Sales Tax Act, 1990

  49. TAXATION OF RETAILERS (Under section 3(9) of the Sales Tax Act, 1990

  50. TAXATION OF TIER-1 RETAILERS (Definition of Tier-1 Retailer under section 2(43A) of the Sales Tax Act, 1990

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