Scope and Payment of Tax Chapter- 05
the person receiving the supply instead of the person making the supply if such person is
unable to account for the goods in the manner prescribed under the Rules.
According to sales tax schedule the rates are given as follows:Third Schedule (Complete schedule provided separately) 17 % of retail price
Fifth Schedule (Complete schedule provided separately) Zero percent and
Sixth Schedule (Complete schedule provided separately) Exempted supplies
Eighth Schedule (Complete schedule provided separately) At specified rates
Ninth Schedule (Complete schedule provided separately) At specified rates1.1 Taxable supplies made by a registered person [Section 3(2)(a)]
Taxable-supplies and import of goods specified in the Third Schedule shall be charged to tax at
the rate of 1 7 % of the retail price or in case such supplies or imports are also specified in the
Eighth Schedule, at the rates specified therein and the retail price thereof with sales tax shall be
legibly, prominently and indelibly printed or embossed by the manufacturer on each item or the
importer, in case of imported goods:
Provided that the Board with the approval of the Federal Government may exclude any taxable
supply or imports from the said Schedule,
Goods specified in 3rd schedule are given below:
Fruit juices and vegetable juices, ice cream, aerated waters or beverages, syrups and squashes,
cigarettes, toilet soap, detergents, shampoo, toothpaste, shaving cream, perfumery and
cosmetics, tea, powder drinks, milky drinks, toilet paper and tissue paper, spices sold in retail
packing bearing brand names and trademarks, shoe polish and shoe cream. Household
electrical goods, including air conditioners, refrigerators, deep freezers, televisions, recorders
and players, electric bulbs, tube-lights, fans, electric irons, washing machines, telephone sets,
Fertilizers, cement sold in retail packing, Tiles sold in retail packing, Biscuits, confectionery,
chocolates, toffees and candies and other specified items.
Taxable supplies made by registered person [Section 3(2)(aa)]
Goods specified in the Eight Schedule (provided separately) shall be charged to tax at such
rates and subject to such conditions and limitations as specified therein.
Recovery of sales tax from the person receiving the supply [Section 3(A)]
Notwithstanding anything contained in clause (a) of sub-section (3), the Board, with the approval
of the Federal Minister-in-charge, may, by a notification in the official Gazette, specify the goods
in respect of which the liability to pay tax shall be of the person receiving the supply
Taxable supplies made by registered person [Section 3(B)]
Notwithstanding anything contained in sub sections (1) and (3), sales tax on the import and
supply of the goods specified in the Ninth Schedule (provided separately) to this Act shall be
charged, collected and paid at the rates, in the manner, at the time, and subject to the
procedure and conditions as specified therein or as may be prescribed, and the liability to
charge, collect and pay the tax shall be on the persons specified therein.1.2 Deduction of tax by withholding agents [U/S 3(7)]:
The tax shall be withheld at the rate as specified in the 11 th Schedule, by any person or class of
persons being purchaser of goods or services, other than the services liable to pay sales tax
under a Provincial enactment, as withholding agent for the purpose of depositing the same, in
such manner and subject to such conditions or restrictions as the Board may prescribe in this
behalf through a notification in the official Gazette.
Provided that in case of the online market place facilitating the sale of third party goods, the
liability to withhold tax on taxable supplies of such party at the rates specified in column (4)
against S. No. 8 of the Eleventh Schedule to the Sales Tax Act, 1990 shall be on the operator of
such market place.