Includes barter, disposal of goods with a right of purchase or on terms providing that the seller retains an interest in the goods, and delivery of goods under any conditions as to future payment

means the tax payable under this Sales Tax Act 2018

means the tax payable under this Service Tax Act 2018

Refers to untraceable and untaxable business activity which is not captured or reflected in the in a gross domestic product (GDP) computations

An invoice which contains the basic particulars approved by the Director General.

Means any free zone, licensed warehouse and licensed manufacturing warehouse, and the Joint Development Area.