VAT & SD Act 2012
Section 35 - Supply of multiple types of goods and services in a single invoice
(as updated till Finance Ordinance 2025)
1[ Where a supply consists of multiple types of goods and services, tax shall be imposed in the following manner‚ namely:-
(a) for every supply, each type of goods or service shall have to be shown separately;
(b) a supply consisting of the characteristics of a single supply from an economic point of view shall not be split artificially. ]
1 Section 35 was substituted by section 73 of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 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.