VAT & SD Act 2012
Section 2 Clause 102 - Supply of Immovable Property
(as updated till Finance Ordinance 2025)
“supply of immovable property” means to include the following supplies–
(a) any right or interest in land;
(b) any personal right calling for grant of a right or interest in land;
(c) granting any licence to occupy land, including supply of housing, or any contractual right exercisable in land;
(d) any right to acquire or option to exercise in future any of things mentioned in clauses (a), (b) and (c) or option that right in future;
Disclaimer: This is the authentic English text of The Value Added Tax and Supplementary Duty Act 2012, as published under SRO No. 440-Law/2025/326-Mushak dated 05 November 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.