There are three main rates of taxes per APVAT Act. The rates are 1%, 5%, (lower rates) and a standard rate of 14.5%. There are Special rates on Liquor, Petrol and Diesel.
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Classification of goods and the rates of tax are listed in the Schedules to the APVAT Act 2005. A VAT dealer can find in these schedules, the rate (s) of tax applicable to the goods sold.
Pl refer to the schedules to know the rate of tax on any particular item.
All goods not listed in Schedule I, III, IV & VI of the VAT Act 2005, are liable to tax at the standard rate(12.5%).