⊙ Withholding agents should deposit the sales tax amount to be withheld along with the return for the tax period in which purchase is made. Presently, the withholding agents are required to deposit sales tax to be withheld by them along with the return for the tax period (month), in which they make payment for the purchases to their suppliers.
⊙ Petroleum dealers of HSD and Petrol are excluded from purview of withholding.
(SRO 485(I)/2015 dt. 30.6.2015
Amendment the Sales Tax Special Procedure (Withholding) Rules, 2007)

⊙ Concessionary rate of 2%, 3% and 5% were applicable to five export oriented sector, namely, textile leather, carpet, surgical and sports goods. The rate of 2% is being enhanced to 3%.
(SRO 486(I)/2015 dt. 30.06.2015:
Amends SRO 1125(I)/2011)

⊙ Excluded FED on air travel service and carriage of goods by air service from sales tax mode meaning thereby that input tax adjustment against these services will not be available
(SRO 489(I)/2015 dt. 30.06.2015:
Amends SRO 550(I)/2006 dt. 05.06.2006)