VAT & SD Act 2012
Section 26 - Exempted supply or exempted import
(as updated till Finance Ordinance 2025)
Notwithstanding anything contained in this Act, the following supplies shall be exempted from VAT, namely:-
(a) any supply or import specified in the first schedule; or
(b) supply relating to a right or option to receive an exempted supply.
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.