The
Sales Tax Act, 1990
…
7A. Levy and collection of tax on specified goods on value addition. –
….
[(2) Notwithstanding anything contained in this Act or the rules made thereunder, in respect of the goods or class of goods specified in the Twelfth Schedule, the minimum value addition tax, against the value added by the registered person, shall be payable, at the rate and by the registered persons or class of registered persons, specified therein, subject to the conditions, limitations, restrictions and procedure specified therein:
Provided that the Federal Government may, through a notification published in the official Gazette, amend any provision of the said Twelfth Schedule.]
….
The
TWELFTH SCHEDULE
[See sub-section (2) of section 7A]
…
|
S. No. |
Goods or class of goods |
PCT Heading |
Rate |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
All imported goods subject to exclusions as in conditions and procedure given after the Table |
Respective Heading |
3% ad valorem |
Procedure and conditions:–
….
(2) The value addition tax under this Schedule shall not be charged on,—
…
(iv) Cellular mobile phones or satellite phones;
…
Sources:
(2) (iv) of Procedure and conditions, Twelfth Schedule to the Sales Tax Act 1990
https://download1.fbr.gov.pk/Docs/2021841585948283SalesTaxAct,1990updatedupto30.06.2021.pdf