SRO regarding tiles distributor & dealers

SRO no.161/AIN/2021/158-Mushak
VAT collection rules on products supplied by dealers or distributors of tiles or sanitary products –
The supplier must be an organization or distributor of tiles or sanitary products.
VAT rate 15% will be payable on the commission received from the manufacturing company.
If a person is a dealer of more than one manufacturing company separate Mushak 4.3 is required for each company.
Records and accounts shall be kept where applicable as per Section 107 of the Act and Rule 40 of the VAT rules.