Based on Article 2 of the law, SST is the Special Sales Tax (excise-like) imposed at specific and/or ad valorem rates on the import or supply of goods and services listed in schedule (1).

Based on Article 2 of the law, a taxpayer is a person importing or supplying taxable goods and/ or services while registered or required to be registered with the tax department. An importer is considered a taxpayer even if the import is for personal reasons.

A registered person, on the other hand, is the person who has registered with the tax department, whether required or entitled to registration.

Based on Article 2 of the law, goods are any natural material, animal product, agricultural product or industrial product, including electricity.

Based on Article 2 of the law, a service is any work done by a person for a consideration, including the provision of benefits to third parties, while not including a supply of goods.

Based on Article 4/a of the law, a supply of goods, for GST purposes, is the transfer of goods from a supplier to a purchaser for a consideration. A supply of goods is also the use of goods by a taxpayer for his own purposes, enabling others of this whether or not for a consideration or disposal of goods in any legal way transferring ownership.

Based on Article 4/a of the law, a supply of service, for GST purposes,  is the provision or delivery of service by a supplier to the purchaser for a consideration.

Based on Article 4/b of the law, the following shall be subject to GST:

• Supply of goods and/ or service unless such a supply is non-taxable or tax-exempt by law,
• Import of goods and/ or service from a place outside the country, free zones and duty free shops, unless such an import is non-taxable or tax-exempt by law.

Based on Article 4/c of the law, goods and services listed in Schedule (1) attached to the GST Law are subject to special sales tax in a single stage in any of the following cases: 1- Import of those goods from abroad, from free zones and duty free shops, 2- Putting the locally produced goods into home use for the first time or at the first or subsequent point of sale as determined by internal instructions issued by the Director for this purpose.

Based on Article 5/a of the law, the Customs tables and explanatory notes effective under the Customs Law are adopted for the nomenclature of goods. The UN international classifications are adopted for the identification of services.

According to Article 6/a, the import or supply of goods and services is subject to a standard rate of 16% of the value.