Sales Tax Act, 1990: frequently asked questions
Common questions about the Sales Tax Act, 1990, answered from the documents published on this site. Every answer points to where the text can be read.
What is the Sales Tax Act, 1990?
The Sales Tax Act, 1990 is primary legislation published by the Federal Board of Revenue. This site holds 18 published versions of it, from 2010-06-30 to 2026-06-30. The most recent version here runs to 229 pages.
How many sections does the Sales Tax Act, 1990 have?
The most recent version on this site contains 128 sections. Numbering is not continuous, because new provisions are inserted with letter suffixes such as 3A or 195C rather than renumbering the whole instrument.
Where can I download the official Sales Tax Act, 1990 PDF?
The official file is published by FBR. This site links directly to it on every version page, and records the file name, page count and a SHA-256 checksum so you can confirm you have the same document.
Which version of the Sales Tax Act, 1990 is current?
The most recent version published here is consolidated to 2026-06-30. FBR issues new consolidations periodically, so check the FBR listing before relying on it for anything time sensitive.
Can I see older versions of the Sales Tax Act, 1990?
Yes. All 18 versions are published, each on its own page with its own section list. That makes it possible to see what a provision said on a given date rather than only what it says now.
How often has the Sales Tax Act, 1990 been amended?
The most recent version carries 17 amendment footnotes. Each one records a change made by a later law, most commonly an annual Finance Act.
What is section 1 of the Sales Tax Act, 1990?
Section 1 is titled “Short title, extent and commencement”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 3 of the Sales Tax Act, 1990?
Section 3 is titled “Scope of tax”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 3B of the Sales Tax Act, 1990?
Section 3B is titled “Collection of excess sales tax etc”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 5 of the Sales Tax Act, 1990?
Section 5 is titled “Change in the rate of tax”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 6 of the Sales Tax Act, 1990?
Section 6 is titled “Time and manner of payment”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 7 of the Sales Tax Act, 1990?
Section 7 is titled “Determination of tax liability”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 7A of the Sales Tax Act, 1990?
Section 7A is titled “Levy and collection of tax on specified goods on value addition”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 8 of the Sales Tax Act, 1990?
Section 8 is titled “Tax credit not allowed”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 8A of the Sales Tax Act, 1990?
Section 8A is titled “Joint and several liability of registered persons in supply chain where tax unpaid”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.
What is section 8B of the Sales Tax Act, 1990?
Section 8B is titled “Adjustable input tax”. The full text as it appears in the 2026-06-30 version is on this site, reproduced from the official PDF.