Section 13 of Sales Tax Act, 1990 has explained exemption of sales tax. The Federal Board of Revenue (FBR) issued the Sales Tax Act, 1990 updated up to June 30, 2021. The Act incorporated amendments brought through Finance Act, 2021. Following is the text of section 13 of Sales Tax Act, 1990: 13. Exemption.– (1) Notwithstanding the provisions of section 3, supply of goods … Continue reading Sales tax exemption under ST Act 1990