VAT & SD Act 2012
Section 89A - Application of other laws in the matter of Value Added Tax Act
(as updated till Finance Ordinance 2025)
1[The Government may, by notification in the official gazette, declare that any provision of the Customs Act, 1969 or the Excises and Salt Act, 1944 (Act No. I of 1944) and the rules made there under, shall after necessary modifications be applicable in the execution of this Act.]
1 Section 89A was Inserted by section 91 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.