As per apnaqanoon, FBR made amendments to the Sales Tax Act, 1990 up to February 23, 2023, which introduced through Finance (Supplementary) Act, 2023 or the mini-budget. The present government enhanced the normal sales tax rate to 18 per cent from 17 per cent and also introduced 25 per cent sales tax rates on supply of luxury items according to mini budget qanoon/law.