THE SALES TAX ACT, 1990 (AMENDED UP TO 30th JUNE, 2023) AND THE SALES TAX RULES, 2006 (UPDATED UP TO 31st OCTOBER, 2023) — It extends to the whole of Pakistan. It shall come into force on such date as the Federal Government may, by notification in the official Gazette, appoint. Subject to the provisions of this Act, there shall be charged, levied and paid a tax known as sales tax at the rate of seventeen per cent of the value of taxable supplies made by a registered person in the course or furtherance of any taxable activity carried on by him and goods imported into Pakistan, irrespective of their final destination in territories of Pakistan. Any person who has collected or collects any tax or charge, whether under misapprehension of any provision of this Act or otherwise, which was not payable as tax or charge or which is in excess of the tax or charge actually payable and the incidence of which has been passed on to the consumer, shall pay the amount of tax or charge so collected to the Federal Government.