Exemptions under this section +

1. Electrical energy, natural gas, vegetable ghee and cooking oil, telecommunication services
2. Petroleum products as supplied by petroleum production and exploration companies, oil refineries, oil marketing companies and dealers of motor spirit and high-speed diesel
3. Goods specified in the Third Schedule to the 1990 Sales Tax Act, (Retail products)
4. Supplies made by commercial importers who paid VAT on such goods at the time of import
5. Supplies made by Active Taxpayers as defined in the 1990 Sales Tax Act to another registered person, with the exception of advertisement services and supplies where sales tax withholding is required at 80% of the sales tax amount.
6. Supply of sand, stone, grave/crush and clay to know cost housing schemes sponsored by Naya Pakistan Housing and Development Authority