Table of Contents Page No WHAT IS SALES TAX
Imports into Pakistan All goods imported into Pakistan are liable to sales tax at the time of mport, except goods specifically exempted under section 13 as mentioned in Sixth Schedule to the Act. EXEMPT GOODS. Under section 13 of The Sales Tax Act 1990, the Sixth Schedule of the Sales Tax Act, 1990 specifically and explicitly mentions those goods on which exemption of sales tax .