VAT & SD Act 2012
Section 32A - Explanation by the Board
(as updated till Finance Ordinance 2025)
1[ For the purposes of this Act, the Board may issue explanation by notification in government gazette, for determining boundaries of any taxable service or any other matter. ]
1 Section 32A was inserted by section 71 of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 30 June 2019.
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.