What changed in the Sales Tax Rules, 2006 between the 2023-10-31 and 2025-01-01 versions
Between the version published 2023-10-31 and the one published 2025-01-01, 2 sections appeared for the first time and 2 were recorded as omitted.
Reading this in plain terms: a section appearing for the first time usually means a new provision was inserted. A section disappearing usually means it was omitted, though it can also have been moved under a new heading this comparison did not match. Treat this as a guide to what to check in the official text, not as proof.
7 other sections looked different at first but were found in both versions’ text, so the difference was in the PDF layout rather than the law. They are not listed.
New in this version
Omitted in this version
These were in the previous version, and this version’s own text records them as omitted or deleted.
- section 39Z: Repeal
- section 150U: Use of formats and controls over transmission of electronic invoices
Not found under the same number
These were in the previous version. This version does not have them under the same number or heading, and its text does not say they were omitted. They may have been omitted, or moved and reworded under a new number. Check the official PDF before relying on either reading.
- section 27: Establishment of CSTRO, Refund Division and posting of officers
- section 39O: Application
- section 39P: Definition
- section 39Q: Condition on supplies of agricultural tractors
- section 39R: Filing of refund application
- section 39S: Pre-refund audit
- section 39T: Refund of input tax
- section 39U: Filing of complete refund claim
- section 39V: Post Refund Audit
- section 39W: Cost Audit
- section 39X: Amount if found inadmissible
- section 39Y: Section 8B not applicable
- section 150ZQZI: Functions of the licensing committee
How to check this yourself
Open the 2025-01-01 version in full and compare against the earlier one. Both carry a link to their official FBR PDF and a SHA-256 checksum, so you can verify either against the source.
This is information, not legal or tax advice.