VAT & SD Act 2012
Section 2 Clause 93 - Government Entity
(as updated till Finance Ordinance 2025)
“government entity” means-
(a) the government or any ministry, division, or office thereof;
(b) any semi-government entity or autonomous body;
(c) any state-owned enterprise; or
(d) local authority, council, or any similar organisation;
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.