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Under the Income Tax Ordinance 2001 and FBR notifications, the following retail businesses are Tier-1 retailers. For Tier-1 Retailers, it is mandatory to integrate point

After the approval of the Finance Act 2025, we are publishing this article on the updated list of goods, items and supplies which are exempted

After the approval of the Finance Act 2025, we are publishing this blog on the updated third schedule of the Sales Tax Act 1990. List

Before we discuss point of sales (POS) integration with FBR IT system, you should know the category of taxpayers for which this integration is mandatory.

PRAL is Pakistan Revenue Automation (Private) Limited which is a government owned company. It is under the administrative control of FBR (Federal Board of Revenue).

Only Tier-1 retailers are required to integrate their POS with FBR. Income Tax Ordinance, 2001 has defined Tier-1 retailers. As per Sales Tax Act 1990

The Sales Tax Act 1990 specifies the exemption of supplies and goods. On these supplies, GST is not charged. Sixth Schedule Below is the summary

The Sales Tax Act 1990 exempts following list of supplies and goods from the sales tax. It means that there is no GST on these

Here is the list of items and goods which fall in the third schedule of the Sales Tax Act 1990. Following table also contains HS