Topic Serial # | Content | Case Law |
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BASIC PRINCIPLES RELATING TO SUPPLIES |
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16 | Progressive or periodic supply | |
17 | Ancillary or incidental supplies | |
18 | Value of supply | |
19 | When tax becomes payable on supplies | |
20 | Purchase of economic activity as a going concern | |
21 | Second-hand goods purchased for on-sale | |
PART E – |
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PLACE OF TAXATION RULES |
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22 | Supply of goods and services made in Pakistan | |
23 | Export of goods | |
CHAPTER-IV |
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CALCULATION OF TAX PAYABLE ON SUPPLIES |
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PART A – |
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CALCULATION OF NET TAX PAYABLE FOR A TAX PERIOD |
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24 | Payment of tax payable on supplies.~ | |
PART B – |
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A DJUST MENTS |
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25 | Deductions for input tax.~ | |
27 | Apportionment of input tax | |
28 | When input tax is deductible | |
29 | Post-supply adjustments for adjustment events | |
30 | Post supply adjustments for bad debts | |
31 | Adjustments for goods applied to a private purpose | |
32 | Adjustments on cancellation of registration | |
33 | Adjustments on becoming registered | |
33 | Adjustments when rate changes | |
PART C – |