VAT & SD Act 2012
Section 2 Clause 94 - Supply
(as updated till Finance Ordinance 2025)
“supply” means any supply and also includes the following things, namely:-
(a) supply of goods;
(b) supply of immoveable property;
(c) supply of services; or
(d) combination of supplies mentioned in the clauses (a), (b) and (c);
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.