Bare act

Sales Tax Act, 1990

Levies sales tax on the supply of goods and imports, with registration, input adjustment, audit and appellate provisions.

Subject: Tax Year: 1990 Pages: 180 Reviewed: 1 Jul 2026

Levies sales tax on the supply of goods and imports, with registration, input adjustment, audit and appellate provisions.

Key provisions

Section 3 - scope of tax
Section 7 - determination of tax liability
Section 8 - inadmissible input tax
Section 45-B - appeals

Verify before you rely on it

Legislation is amended frequently. Check the current text against the official gazette before citing it in court.