VAT & SD Act 2012
Section 2 Clause 98 - Second-hand Goods
(as updated till Finance Ordinance 2025)
“second-hand goods” means any such goods that has been previously used , but it does not include any precious metal or any goods made of it (such as gold, silver, platinum or any similar metal) and diamond, ruby, emerald or sapphire or aquamarines;
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.