“Tier-1 retailer” means a retailer who falls into one or more of the following categories, namely:-]
(a) a retailer operating as part of a national or international retail chain;
(b) a retailer operating in an air-conditioned shopping centre, square or centre, excluding kiosks;
(c) a retailer whose cumulative electricity bill for the immediately preceding twelve consecutive months exceeds 106[twelve] hundred thousand rupees; 107[ ]
(d) a wholesaler-cum-retailer, who is engaged in bulk importation and supply of consumer goods on a wholesale basis to the retailers, and also on a retail basis to the general public;] (e) a retailer, whose store measures one thousand square feet in area or more 110 [or two thousand square feet in area or more in the case of a furniture retailer;] 111[***]
(f) a retailer who has acquired a point of sale for accepting payments through debit or credit cards from banking companies or any other digital payment service provider authorized by the State Bank of Pakistan; 113[***]
(g) a retailer whose deductible tax at source under sections 236G or 236H of the Income Tax Ordinance, 2001 (XLIX of 2001) has for the immediately preceding twelve consecutive months exceeded such threshold as may be specified by the Board by notification in the Gazette ; And
(ga) a person engaged in the supply of jewellery, or parts thereof, of precious metals or of metal coated with precious metals, excluding a person whose shop has an area of three hundred square meters or less;]
(h) such other person or class of persons as may be prescribed by the Council.]
(9A) Notwithstanding anything contained in this Act, Tier-1 retailers shall pay sales tax at the rate applicable to the goods sold under the relevant provisions of this Act or any notification issued therein: to that effect provided that from such date, and in such cases In this mode and in the manner prescribed by the Board, all Tier-1 retailers shall integrate their outlets with the Board's computerized system for real-time reporting of sales.]
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