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Tag: Sales Tax Act 1990

  • Sellers must retain CNIC information for six years

    Sellers must retain CNIC information for six years

    ISLAMABAD: Sales tax registered persons selling goods are required to keep record of Computerized National Identity Card (CNIC) details for six years.

    Sources in Federal Board of Revenue (FBR) said that the condition of CNIC against sales of goods had been implemented from August 01, 2019. “All the details of CNIC must be maintained by the suppliers for examination and scrutiny purposes,” a tax official said.

    Under Section 24 of the Sales Tax Act, 1990, the records and documents must be retained for six years.

    “A person, who is required to maintain any record or documents under this Act, shall retain the record and documents for a period of six years after the end of the tax period to which such record or documents relate or till such further period the final decision in any proceedings including proceedings for assessment, appeal, revision, reference, petition and any proceedings before an alternative Dispute Resolution Committee is finalized.”

    The government through Finance Act, 2019 introduced significant changes to document the supply chain and made mandatory the information of CNIC on sales under Section 23 of the Sales Tax Act, 1990.

    Section 23: Tax Invoices

    Sub-Section (1): A registered person making a taxable supply shall issue a serially numbered tax invoice at the time of supply of goods containing the following particulars, in Urdu or English language, namely: –

    (a) name, address and registration number of the supplier;

    (b) name, address and registration, number of the recipient and NIC or NTN of the unregistered person, as the case may be, excluding supplies made by a retailer where the transaction value inclusive of sales tax amount does not exceed rupees fifty thousand, if sale is being made to an ordinary consumer.

    Explanation. – For the purpose of this clause, ordinary consumer means a person who is buying the goods for his own consumption and not for the purpose of re-sale or processing:

    Provided that the condition of NIC or NTN shall be effective from 1st August, 2019;

    (c) date of issue of invoice;

    (d) description including count, denier and construction in case of textile yarn and fabric, and quantity of goods;

    (e) value exclusive of tax;

    (f) amount of sales tax; and

    (g) value inclusive of tax:

    Provided that the Board may, by notification in the official Gazette, specify such modified invoices for different persons or classes of persons;

    Provided further that not more than one tax invoice shall be issued for a taxable supply:

    Provided also that if it is subsequently proved that CNIC provided by the purchaser was not correct, liability of tax or penalty shall not arise against the seller, in case of sale made in good faith.

    Sub-Section (2): No person other than a registered person or a person paying retail tax shall issue an invoice under this section.

    Sub-Section (3): A registered person making a taxable supply may, subject to such conditions, restrictions and limitations as the Board may, by notification in the official Gazette, specify, issue invoices to another registered person electronically and to the Board as well as to the Commissioner, as may be specified.

    Sub-Section (4): The Board may, by notification in the Official Gazette, prescribe the manner and procedure for regulating the issuance and authentication of tax invoices.

  • Tax officials empowered to recover short payment without notice

    Tax officials empowered to recover short payment without notice

    KARACHI: Tax officials have been authorized to recover short payment of sales tax through freezing bank accounts of taxpayers without serving show cause notice.

    Officials in Federal Board of Revenue (FBR) said that the officers of Inland Revenue had been authorized to make recovery of short payment of sales tax as declared in return of a taxpayer by taking measures including freezing bank account without issuing a show cause notice.

    The officials said that under Section 11A of Sales Tax Act, 1990, the powers of Inland Revenue officers had been explained.

    Section 11A: Short paid amounts recoverable without notice

    Notwithstanding any of the provisions of this Act, where a registered person pays the amount of tax less than the tax due as indicated in his return, the short paid amount of tax along with default surcharge shall be recovered from such person by stopping removal of any goods from his business premises and through attachment of his business bank accounts, without giving him a show cause notice and without prejudice to any other action prescribed under section 48 of this Act or the rules made thereunder:

    Provided that no penalty under section 33 of this Act shall be imposed unless a show cause notice is given to such person.

  • Payment for transactions above Rs50,000 must be made through crossed cheque

    Payment for transactions above Rs50,000 must be made through crossed cheque

    KARACHI: Federal Board of Revenue (FBR) has made it mandatory for buyers to make payment above Rs50,000 through crossed cheque or banking instruments ensuring transfer of payment to seller’s account.

    The FBR issued Sales Tax Act, 1990 updated till June 30, 2019 incorporating amendments brought through Finance Act, 2019. Under Section 73 of the Act, the FBR made it mandatory for buyers to make payment for any transaction above Rs50,000 through crossed cheque or through any banking instrument.

    Section 73: Certain transactions not admissible

    Sub-Section (1): Notwithstanding anything contained in this Act or any other law for the time being in force, payment of the amount for a transaction exceeding value of fifty thousand rupees, excluding payment against a utility bill, shall be made by a crossed cheque drawn on a bank or by crossed bank draft or crossed pay order or any other crossed banking instrument showing transfer of the amount of the sales tax invoice in favour of the supplier from the business bank account of the buyer:

    Provided that online transfer of payment from the business account of buyer to the business account of supplier as well as payments through credit card shall be treated as transactions through the banking channel, subject to the condition that such transactions are verifiable from the bank statements of the respective buyer and the supplier.

    Sub-Section (2): The buyer shall not be entitled to claim input tax credit, adjustment or deduction, or refund, repayment or draw-back or zero-rating of tax under this Act if payment for the amount is made otherwise than in the manner prescribed in sub-section (1), provided that payment in case of a transaction on credit is so transferred within one hundred and eighty days of issuance of the tax invoice.

    Sub-Section (3): The amount transferred in terms of this section shall be deposited in the business bank account of the supplier, otherwise the supplier shall not be entitled to claim input tax credit, adjustment or deduction, or refund, repayment or draw-back or zero-rating of tax under this Act.

    Explanation— For the purpose of this section, the term “business bank account” shall mean a bank account utilized by the registered person for business transactions, declared to the Commissioner in whose jurisdiction he is registered 1[through Form STR-1 or change of particulars in registration database.

  • Buyers, sellers jointly responsible for payment of unpaid tax

    Buyers, sellers jointly responsible for payment of unpaid tax

    KARACHI: The Federal Board of Revenue (FBR) has placed significant responsibility on both buyers and sellers in the supply chain for any instance where the payment of tax fails to be deposited into the national treasury.

    (more…)
  • FBR outlines revised regime of zero-rate sales tax

    FBR outlines revised regime of zero-rate sales tax

    KARACHI: Federal Board of Revenue (FBR) has outlined the revised regime of zero rating of sales tax on supply of various goods.

    The FBR issued Sales Tax Act, 1990 updated till June 30, 2019 amended through Finance Act, 2019.

    Section 4 of the Act explained the zero-rating of sales tax on supply of various goods.

    Section 4: Zero rating:

    Notwithstanding the provisions of section 3 except those of sub-section (1A), the following goods shall be charged to tax at the rate of zero per cent:–

    (a) goods exported, or the goods specified in the *Fifth Schedule;

    (b) supply of stores and provisions for consumption aboard a conveyance proceeding to a destination outside Pakistan as specified in section 24 of the Customs Act, 1969 (IV of 1969);

    (c) such other goods, as the Federal Government may specify by notification in the official Gazette, whenever circumstances exist to take immediate action for the purposes of national security, natural disaster, national food security in emergency situations and implementation of bilateral and multilateral agreements:”

    *FIFTH SCHEDULE

    01. (i) Supply, repair or maintenance of any ship which is neither;

    (a) a ship of gross tonnage of less than 15 LDT; nor (b) a ship designed or adapted for use for recreation or pleasure.

    (ii) Supply, repair or maintenance of any aircraft which is neither;

    (a) an aircraft of weight-less than 8000 kilograms; nor

    (b) an aircraft designed or adapted for use for recreation or pleasure.

    (iii) Supply of spare parts and equipment for ships and aircraft falling under (i) and (ii) above.

    (iv) Supply of equipment and machinery for pilot age, salvage or towage services.

    (v) Supply of equipment and machinery for air navigation services.

    (vi) Supply of equipment and machinery for other services provided for the handling of ships or aircraft in a port or Customs Airport.

    02. Supply to diplomats, diplomatic missions, privileged persons and privileged organizations which are covered under various Acts, Orders, Rules, Regulations and Agreements passed by the Parliament or issued or agreed by the Government of Pakistan.

    3. Supplies to duty free shops, provided that in case of clearance from duty free shops against various baggage rules issued under the Customs Act, 1969, (IV of 1969), the supplies from duty free shops shall be treated as import for the purpose of levy of sales tax.

    5. Supplies of raw materials 3[, components and goods for further] manufacture of goods in the Export Processing Zones.

    6. Supplies of such locally manufactured plant and machinery to petroleum and gas sector Exploration and Production companies, their contractors and sub-contractors as may be specified by the Federal Government, by notification in the official Gazette, subject to such conditions and restrictions as may be specified in such notification.

    6A. Supplies of locally manufactured plant and machinery of the following specifications, to manufacturers in the Export Processing Zone, subject to the conditions, restrictions and procedure given below, namely:-

    (i) Plant and machinery, operated by power of any description, as is used for the manufacture or production of goods by that manufacturer;

    (ii) Apparatus, appliances and equipments specifically meant or adapted for use in conjunction with the machinery specified in clause (i);

    (iii) Mechanical and electrical control and transmission gear, meant or adapted for use in conjunction with machinery specified in clause (i); and

    (iv) Parts of machinery as specified in clauses (i), (ii) and (iii), identifiable for use in or with such machinery.

    Conditions, restrictions and procedures:-

    (a) the supplier of the machinery is registered under the Act;

    (b) proper bill of export is filed showing registration number;

    (c) the purchaser of the machinery is an established manufacturer located in the Export Processing Zone and holds a certificate from the Export Processing Zone Authority to that effect;

    (d) the purchaser submits an indemnity bond in proper form to the satisfaction of the concerned Commissioner Inland Revenue that the machinery shall, without prior permission from the said Commissioner, not be sold, transferred or otherwise moved out of the Export Processing Zone before a period of five years from the date of entry into the Zone;

    (e) if the machinery is brought to tariff area of Pakistan, sales tax shall be charged on the value assessed on the bill of entry; and

    (f) breach of any of the conditions specified herein shall attract legal action under the relevant provisions of the Act, besides recovery of the amount of sales tax along with default surcharge and penalties involved.

    7. Supplies made to exporters under the Duty and Tax Remission Rules, 2001 subject to the observance of procedures, restrictions and conditions prescribed therein.

    8. Imports or supplies made to Gawadar Special Economic Zone, excluding vehicles falling under heading 87.02 of the Pakistan Customs Tariff, subject to such conditions, limitations and restrictions as the 2[Board] may impose.

    9. Goods exempted under section 13, if exported by a manufacturer.

    10. Petroleum Crude Oil (PCT heading 2709.0000).

    11. Raw materials, components, sub-components and parts, if imported or purchased locally for use in the manufacturing of such plants and machinery as is chargeable to sales tax at the rate of zero percent, subject to the condition that the importer or purchaser of such goods holds a valid sales tax registration showing his registration category as “manufacturer”; and in case of import, all the conditions, restrictions, limitations and procedures as are imposed by notification under section 19 of the Customs Act,1969(IV of 1969), shall apply.

    12. The following goods and the raw materials, packing materials, sub-components, components, sub-assemblies and assemblies imported or purchased locally for the manufacture of the said goods, subject to the conditions, limitations and restrictions as prescribed by the Board:–

    (xvii) Preparations suitable for infants, put up for retail sale] (PCT Heading 1901.1000)

    (xix) Bicycles (PCT heading 87.12).

    (xx) Colors in sets (PCT heading 3213.1000).

    (xxi) Writing, drawing and marking inks (PCT heading. 3215.9010 and 3215.9090)

    (xxii) Erasers (PCT heading 4016.9210 and 4016.9290)

    (xxiii) Exercise books (PCT heading 4820.2000)

    (xxiv) Pencil sharpeners (PCT heading 8214.1000)

    (xxv) Geometry boxes (PCT heading 9017.2000)

    (xxvi) Pens, ball pens, markers and porous tipped pens (PCT heading 96.08)

    (xxvii) Pencils including color pencils (PCT heading 96.09)”.

  • FBR makes mandatory for big retail chains to share real-time sales data from December 01

    FBR makes mandatory for big retail chains to share real-time sales data from December 01

    ISLAMABAD: The big retail chains in the country will share their sales data with the Federal Board of Revenue (FBR) on real-time basis from December 01, 2019.

    In order to implement the decision the FBR issued SRO 1203(I)/2019 on Thursday to make amendments in Sales Tax Rules, 2006.

    The revenue body notified mandatory integration of sales by Tier-I retailers.

    As per notified rules, the FBR said that commencing from December 01, 2019, all Tier-1 retailers shall integrate their retail outlets with FBR’s computerized system for real-time reporting of sale.

    According to the Sales Tax Act, 1990, the Tier-1 retailers have been defined as:

    (a) a retailer operating as a unit of a national or international chain of stores;

    (b) a retailer operating in an air-conditioned shopping mall, plaza or centre, excluding kiosks;

    (c) a retailer whose cumulative electricity bill during the immediately preceding twelve consecutive months exceeds Rs600,000;

    (d) a wholesaler-cum-retailer, engaged in bulk import and supply of consumer goods on wholesale basis to the retailers as well as on retail basis to the general body of the consumers”; and

    (e) a retailer, whose shop measures one thousand square feet in area or more.

    The FBR said that the sales of finished fabric and locally manufactured finished articles of textile and textile made-ups and leather and artificial leathers would be entitled to reduced sales tax of 14 percent if sales made through integrated outlets.

    The FBR, however, warned that the integrated suppliers who were found to have tampered with the system would not be entitled to claim input adjustment and also not be eligible for reduced sales tax rate.

    Further, the FBR would initiate legal proceedings against such activities besides imposing penalty and recovery of tax.

    The FBR also amended the rules regarding sales made through social media portals, and said that such sales would have same treatment of sales tax in case reported through point of sale in real-time manner.

  • FBR updates sales tax rates on mobile phones on import, local supply

    FBR updates sales tax rates on mobile phones on import, local supply

    KARACHI: Federal Board of Revenue (FBR) has updated sales tax rates on import or local supply of mobile phones to be applicable for Tax Year 2020 (July 01, 2019 to June 30, 2020).

    The FBR issued Sales Tax Act, 1990 updated up to June 30, 2019 incorporating changes brought through Finance Act, 2019.

    The FBR updated NINTH SCHEDULE of the Sales Tax Act, 1990 to prescribe sales tax rates on mobile phones.

    The Table:

    S.No.Description/ Specification of goodsSales Tax on import or local supplySales tax chargeable at the time of registration (IMEI number by CMOs)Sales tax on supply (payable at the time of supply by CMOs)
    1.Subscriber Identification

     

    Module (SIM) Cards

    		  Rs250
    2Cellular mobile phones or satellite phones to be charged on the basis of import value per set, or equivalent value in rupees in case of supply by the manufacturer, at the rate as indicated against each category:–

     

     

    		   
     A. Not exceeding US$ 30

     

     

    		Rs135Rs135 
     B. Exceeding US$ 30 but not exceeding US$ 100Rs1,320Rs1,320 
     C. Exceeding US$ 100 but not exceeding US$ 200Rs1,680Rs1,680 
     D. Exceeding US$ 200 but not exceeding US$ 350Rs1,740Rs1,740 
     E. Exceeding US$ 350 but not exceeding US$ 500Rs5,400Rs5,400 
     F. Exceeding US$ 500Rs9,270Rs9,270 

    LIABILITY, PROCEDURE AND CONDITIONS

    (i) In case of the goods specified against S.No 1of the Table, the liability to charge, collect and pay tax shall be on the Cellular Mobile Operator (CMO) at the time of supply. In case of the goods specified against S.No 2, the liability to pay sales tax at the time of import shall be on the importer, and the liability to charge, collect and pay sales tax payable on supplies shall be on the Cellular Mobile Operator at the time of registering International Mobile Equipment Identity (IMEI) number in his system.

    (ii) The Cellular Mobile Operators shall, if not already registered, obtain registration under the Sales Tax Act, 1990.

    (iii) No IMEI shall be registered in his system by a Cellular mobile Operator without charging and collecting the sales tax as specified in the Table.
    (iv) The Cellular Mobile Operator shall deposit the sales tax so collected through his monthly tax return in the manner prescribed in section 26 of the Sales Tax Act, 1990, and rules made thereunder.

    (v) The Cellular Mobile Operator shall maintain proper records of all IMEI numbers registered for a period of six years, and such records shall be produced for inspection, audit or verification, as and when required, by an authorized officer of Inland Revenue.

    (vi) The Pakistan Telecommunication Authority shall provide data regarding IMEI numbers registered with other Cellular Mobile Operators to prevent double taxation on the same IMEI number in case of switching by a subscriber from one operator to another, and to provide data regarding registration of IMEI numbers to the Board on monthly basis.

    (via) The sales tax as indicated in column (3) of the Table above shall be paid by the importer, in case of imports and by the manufacturer, in case of locally manufactured cellular mobile phones.

    (vii) No adjustment of input tax shall be admissible to the Cellular Mobile Operator or any purchaser of cellular mobile phone against the sales tax charged and paid in terms of this Schedule.

    (viii) The tax specified in column (4) of the Table shall be charged, collected and paid with effect from such date as may be specified by the Board and the sales tax specified in column(3) shall stand withdrawn from the date so specified.

    The FBR said that notwithstanding anything contained in any other law for the time being in force, the levy, collection and payment of sales tax under Notification No. S.R.O. 460(I)/2013, dated the 30th May, 2013, shall be deemed to always have been lawfully and validly, levied, collected and paid.

  • List of consumer items for 17 percent sales tax on retail price

    List of consumer items for 17 percent sales tax on retail price

    KARACHI: The Federal Board of Revenue (FBR) has issued list of consumer items on which sales tax at the rate of 17 percent is chargeable on the basis of printed retail price.

    The FBR issued Sales Tax Act, 1990 updated till June 30, 2019 incorporating amendments brought through Finance Act, 2019.

    The FBR explained that taxable supplies and import of goods specified in the Third Schedule shall be charged to tax at the rate of seventeen percent 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, along with the amount of sales tax shall be legibly, prominently and indelibly printed or embossed by the manufacturer, or the importer, in case of imported goods, on each article, packet, container, package, cover or label, as the case may be.

    Following is Third Schedule to Sales Tax in which consumer items are mentioned for collection of sales tax on the basis of printed retail price:

    • 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 trade marks
    • Shoe polish and shoe cream
    • Fertilizers
    • Cement sold in retail packing
    • Mineral/bottled water
    • Household electrical goods, including air conditioners, refrigerators, deep freezers, televisions, recorders and players, electric bulbs, tube-lights, electric fans, electric irons, washing machines and telephone sets.
    • Household gas appliances, including cooking range, ovens, geysers and gas heaters.
    • Foam or spring mattresses and other foam products for household use.
    • Paints, distempers, enamels, pigments, colours, varnishes, gums, resins, dyes, glazes, thinners, blacks, cellulose lacquers and polishes sold in retail packing
    • Lubricating oils, brake fluids, transmission fluid, and other vehicular fluids sold in retail packing.
    • Storage batteries excluding those sold to
    • Automotive manufacturers or assemblers
    • Tyres and tubes excluding those sold to automotive manufacturers or assemblers
    • Motorcycles
    • Auto rickshaws
    • Biscuits in retail packing with brand name
    • Tiles
    • Auto-parts, in retail packing, excluding those sold to automotive manufacturers or assemblers.
  • FBR notifies revision in exemption regime under sales tax laws

    FBR notifies revision in exemption regime under sales tax laws

    ISLAMABAD: Federal Board of Revenue (FBR) has issued changes brought through Finance Act, 2019 in exemption regime under Sixth Schedule of the Sales Tax Act, 1990.

    Following changes have been made in Table-1 of the Schedule:

    i. Exemptions at the existing serial numbers 2,3, and 72, relating to meat, fish, poultry meat etc. have been amended to clearly provide that these exemptions also apply to products specified thereunder even if these products are packed.

    ii. Under serial number 19, the products of milling industry, as sold in retail packing bearing brand names, have been excluded from purview of exemption, however, wheat and meslin flour shall remain exempt even if so packed or sold under a brand name. Redundant PCT Heading 1102.1000 has also been omitted.

    iii. Serial numbers 36 and 37 pertaining to Gold and Silver, in unworked condition, have been omitted. Gold and Silver have been placed in the 8th schedule and chargeable to sales tax at the reduced rate of 1%. Gold and Silver have also been excluded from the purview of minimum value-addition tax of@ 3% at import stage under Twelfth Schedule.

    iv. The expression “excluding electricity and natural gas” has been added in serial number 52A relating to exemption on goods supplied to specified hospitals. Now, such hospitals are no more eligible for exemption on supplies of electricity and gas.

    v. The exemption at serial number 85, as available to fat filled milk, has been restricted to such milk as is not sold in retail packing under a brand name or a trademark. Such packed and branded fat filled milk now shall be subject to 10% sales tax under Eighth Schedule.

    vi. In view of doing away with the special procedure for steel industry, the exemption available to vessels / ships for breaking at serial number 95 has been omitted. Vessels imported for breaking up are now taxable at 17%. Field formations of Customs should ensure chargeability of sales tax on import of vessels since 1st July, 2019.

    vii. New serial number 151 has been added. This is a transposition of exemption under SRO 1212(I)/2018 which now has been rescinded and which provided exemption on supplies made within the tribal areas. In the transposed form, it allows further exemption on imports of industrial input including plant and machinery imported by industrial units located within tribal areas. These exemptions on imported inputs / plant and machinery shall be available subject to security mechanism specified under this serial.

    viii. Newly added serial 152 provides exemption on supplies of electricity as made to all consumers in tribal areas. However, this exemption shall neither be available to industries established after 31st May, 2018, nor to any steel and ghee /oil industries.

    ix. Through new serial number 153, imports and supplies by manufacturers of steel billets, ingots, ship plates, bars and other long re-rolled profiles, have been exempted. In lieu of this exemption, federal excise duty has been imposed on these items in sales tax mode.

    In Table-2, relating to local supplies, two changes have been made:

    (i) Exemption under serial number 16 shall not be available to ginned cotton, as the same has been subjected reduced rate of 10% in Eighth Schedule, at newly inserted serial number 65 in Table 1.

    (ii) The exemption to cottonseed oil has been provided at serial number 25.

    Related Posts

    FBR issues new withholding sales tax rates on supplies

  • FBR issues new withholding sales tax rates on supplies

    FBR issues new withholding sales tax rates on supplies

    ISLAMABAD: Federal Board of Revenue (FBR) has announced new rates of withholding sales tax after abolishing Sales Tax Special Procedure (Withholding) Rules, 2007.

    The FBR said that as Sales Tax Special Procedure (Withholding) Rules, 2007, have been rescinded, the rates of withholding and exclusions for the same have been provided in newly inserted Eleventh Schedule, as provided in amended section 3(7) of Sales Tax Act, 1990, effective from July 01, 2019, as under:

    Table

    S.No.Withholding agentSupplier categoryRate or extent of deduction
    (1)(2)(3)(4)
    1(a) Federal and provincial government departments; autonomous bodies; and public sector organizations

     

    (b) Companies as defined in the Income

    Tax Ordinance, 2001 (XLIX of 2001)

    		Registered personsl/5th of Sales Tax as shown on invoice
    2(a) Federal and provincial government departments; autonomous bodies; and public sector organizations

     

    (b) Companies as defined in the Income

    Tax Ordinance, 2001 (XLIX of 2001)

    		Person registered as a wholesaler, dealer or distributor1/10th of Sales Tax as shown on invoice
    3Federal and provincial government departments; autonomous bodies; and public sector organizationsUnregistered personsWhole of the tax involved or as applicable to

     

    supplies on the basis of gross value of supplies

    4Companies as defined in the Income Tax Ordinance, 2001 (XLIX of 2001)Unregistered persons5% of gross value of supplies
    5Registered persons as recipient of advertisement servicesPerson providing advertisement servicesWhole of sales tax applicable
    6Registered persons purchasing cane molasses.Unregistered personsWhole of sales tax applicable

    The rates for withholding or deduction by the withholding agent shall not be applicable on following goods and supplies:

    (i) Electrical energy;

    (ii) Natural gas;

    (iii) Petroleum products as supplied by petroleum production and exploration companies, oil refineries, oil marketing companies and dealers of motor spirit and high speed diesel;

    (iv) Vegetable ghee and cooking oil;

    (v) Telecommunication services;

    (vi) Goods specified in the Third Schedule to the Sales Tax Act, 1990;

    (vii) Supplies made by importers who paid value addition tax on such goods at the time of import; and

    (viii)  Supplies made by an Active Taxpayer as defined in the Sales Tax Act, 1990 to another registered persons with exception of advertisement services.