Output Taxes

(Supplies, Sales, Export) Rate

1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 11) 12) 13) 14) 15) 16) 17) 18) 19) 20) Taxable Supplies to Registered Person Supplies to Non Registered Person Export Sales Supplies to DTRE Registered person Zero rated Supplies Exempted Supplies Supplies for personal use Supplies for personal use (Including tax amount of Sales Tax) Supplies made (Exclusive of Sales Tax) Supplies to Government Hospital (More than 50 beds) Supplies to Government Hospital (Less than 50 Beds) Supplies to Private Hospitals Supplies to Charitable Hospital (More than 50 Beds) Supplies to Charitable Hospital (Less than 50 Beds) Supplies to Teaching Hospital (More than 200 Beds) Supplies to Teaching Hospital (Less than 200 Beds) Sales to Retailer Sales of Dairy Product Supplies of Ice Cream (During the visit OR at work) Supplies donated to Charitable Institution 17% 17% 17% 0% 0% Exempt 17% 17/117 17% Exempt 17% 17% Exempt 17% Exempt 17% 17% 0% Exempt Exempt

Amir Hayat

www.amirhayat.webs.com

amir_hayat@yahoo.com

Input Taxes
(Purchases, Import) Rate
1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 11) 12) 13) 14) 15) 16) Taxable Purchases from Registered person Taxable Purchases from Non Registered person Purchases from Whole Seller Acquisition of Fixed Assets (From Registered person) Acquisition of Fixed Assets (From Non Registered person) Taxable Purchases from Registered person (Less Invoice Available) Purchase Exempted Goods Import of goods Tax paid on Telephone bill (Allowed to Registered Manufacturer Only) GST paid on Electricity bill (Allowed to Registered Manufacturer Only) Taxable Purchases against Commercial Invoices Taxable Purchases Without Commercial Invoices Taxable Purchases from Retailer Purchase of Milk and Vegetable With brand name Purchase of Milk and Vegetable Without brand name Purchase of Cream from Non Registered person (Not Allowed) 17% Exempt 17% 17% Exempt 17% Exempt 17%

Exempt 17% 17% 17% 0%

Note:
1) In case of Importer 2% Extra Tax is charged at import stage. And also charged 2% Extra Tax in every Taxable item. Credit Note must be less from Output Tax. (Credit Note means Sales Return). Debit Note must be less from Input Tax. (Debit Note means Purchases Return). 0% tax mean there is some Tax on these items and these Items are not exempted. But 2% Extra Tax is not being charged in this case. Input Tax Allowed: Total Input Tax Supplies Used for Taxable Purpose Total Turnover
Amir Hayat www.amirhayat.webs.com amir_hayat@yahoo.com

2) 3) 4) 5)