THE
SINDH SALES TAX ON SERVICES
WORKING TARIFF (Amended upto 31st December, 2019)
Services specified in the Second Schedule to the Sindh Sales Tax on Services Act, 2011, read with :
1. Services exempted, from Sindh Sales Tax vide Notification No. SRB-3-4/7/2013 dated 18th June, 2013 as amended from time to time upto 31st December, 2019. 2. Services levied to Sindh Sales Tax at Reduced Rates/Concessionary Rates vide Notification No. SRB- 3-4/8/2013 dated 1st July, 2013 as amended from time to time upto 31st December, 2019.
N.B. 1. For other specific notifications of exemption under section 10 of the Act and for other reduced rate notifications under section 8 of the Act, please see the relevant specific notifications on SRB website
GOVERNMENT OF SINDH SINDH REVENUE BOARD
WORKING TARIFF (Amended upto. 31st December, 2019) Taxable Services as per Second Schedule to the Sindh Sales Tax on Services Act, 2011(the Act-2011) read with notified concessionary/reduced rates of tax and exemptions of the Sindh sales tax.
Part A
Tariff Description Statutory Concessionary Terms and conditions for the Authority / Heading Rate of rate of eligibility to concessionary rate of SRB Tax as per tax/exemption tax or exemption of tax Notification No. Second of tax subject mentioned in column (4) as and date for the Schedule to terms and describe through notifications purposes of to the Act- conditions mentioned in column (6) columns (4) and 2011 described in (5) column (5) (1) (2) (3) (4) (5) (6) (Respective Telecommunication Services 19.5% - - sub-headings Exempt 1[Telecommunication services Notification of Tariff involving charges payable on the No.SRB-3-4 Heading international leased lines or /7/2013 dated 98.12 ) bandwidth services used by the 18th June, 2013. software exporting firms registered with the Pakistan Software Export Board]. 9812.1000 Telephone services 19.5% - - - 9812.1100 Fixed line voice telephone 19.5% - - - service 9812.1200 Wireless telephone 19.5% - - - 9812.1210 Cellular telephone 19.5% - - - 9812.1220 Wireless Local Loop telephone 19.5% - - - 9812.1300 Video telephone 19.5% - - - 9812.1400 Payphone cards 19.5% - - - 9812.1500 Prepaid calling cards 19.5% - - - 9812.1600 Voice mail service 19.5% - - - 9812.1700 Messaging service 19.5% - - - 9812.1710 Short Message service (SMS) 19.5% - - - 9812.1720 Multimedia message service 19.5% - - - (MMS) 9812.1910 Shifting of telephone connection 19.5% - - - 9812.1920 Installation of telephone 19.5% - - - 9812.1930 Provision of telephone extension 19.5% - - - 9812.1940 Changing of telephone 19.5% - - - connection 9812.1950 Conversion of NWD connection 19.5% - - - to non NWD or vice versa 9812.1960 Cost of telephone set 19.5% - - - 9812.1970 Restoration of telephone 19.5% - - - connection 9812.1990 Others 19.5% - - - 9812.2000 Bandwidth services 19.5% - - - 9812.2100 Copper line based 19.5% - - - 9812.2200 Fibre-optic based 19.5% - - - 9812.2300 Co-axial cable based 19.5% - - - 9812.2400 Microwave based 19.5% - - - 9812.2500 Satellite based 19.5% - - - 9812.2900 Others 19.5% - - - 9812.3000 Telegraph 19.5% - - - 9812.4000 Telex 19.5% - - - 9812.5000 Telefax 19.5% - - - 9812.5010 Store and forward fax services 19.5% - - - 9812.5090 Others 19.5% - - -
1. Substituted for the entries by notification No. SRB-3-4/12/2019, dated 27th June, 2019 with effect from 1st July,2019. (1) (2) (3) (4) (5) (6) 9812.6000 Internet services 19.5% - - - 9812.6100 Internet services including email 19.5% - - - services 9812.6110 Dial-up internet services 19.5% - - - 9812.6120 Broadband services for DSL 19.5% - - - connection 9812.6121 Copper line based 19.5% - - - 9812.6122 Fibre-optic based 19.5% - - - 9812.6123 Co-axial cable based 19.5% - - - 9812.6124 Wireless based 19.5% - - - 9812.6125 Satellite based 19.5% - - - 9812.6129 Others 19.5% - - - 9812.6130 Internet/email/Data/SMS/MMS 19.5% - - - services on WLL networks 9812.6140 Internet/email/Data/SMS/MMS 19.5% - - - services on cellular mobile networks 9812.6190 Others 19.5% - - - 9812.6200 Data Communication Network 19.5% - - - services (DCNS) 9812.6210 Copper Line based 19.5% - - - 9812.6220 Co-axial cable based 19.5% - - - 9812.6230 Fibre-optic based 19.5% - - - 9812.6240 Wireless/Radio based 19.5% - - - 9812.6250 Satellite based 19.5% - - - 9812.6290 Others 19.5% - - - 9812.6300 Value added data services 19.5% - - - 9812.6310 Virtual private Network services 19.5% - - - (VPN) 9812.6320 Digital Signature service 19.5% - - - 9812.6390 Others 19.5% - - - Other specified 19.5% - - - 2[9812.7000 telecommunication services 9812.7100 Audio Text Services 19.5% - - - 9812.7200 Teletext services 19.5% - - - 9812.7300 Trunk radio services 19.5% - - - 9812.7400 Paging services including voice 19.5% - - - paging services and radio paging services
9812.7900 Others 19.5% - - - 9812.8000 Tracking and alarm service 19.5% - - - 9812.8100 Vehicle tracking and other 19.5% - - - tracking services 9812.8200 Burglar and security alarm 19.5% - - - services 9812.8900 Others 19.5% - - - 9812.9000 Telecommunication services not 19.5% - - - elsewhere specified]
2. Tariff heading 9812.7000, 9812.7100, 9812.7200, 9812.7300, 9812.7400, 9812.7900, 9812.8000, 9812.8100, 9812.8200, 9812.8900 and 9812.9000 and entries relating thereto substituted for tariff headings 9812.9000 to 9812.9090 and the relevant entries vide the Sindh Finance Act, 2019
Part B
Tariff Description Statutory Concessionary Terms and conditions for exemption Authority / SRB Heading rate of rate of tax or or concessionary rate of tax for the Notification No. tax as per exemption purposes of eligibility to effective rate and date for the Second from the tax in of tax mentioned in column (4) purposes of Schedule terms of columns (4) and (5) to the conditions Act, 2011 described in column (5) (1) (2) (3) (4) (5) (6) 98.01 Services provided or rendered by hotels, motels, guest houses, restaurants, marriage halls, lawns, clubs and caterers 9801.1000 Services provided or rendered by 13% - - - hotels, motels and guest houses 9801.2000 Services provided or rendered by 13% - - restaurants Exempt Services provided or rendered by Notification No.SRB- restaurants whose turnover does not 3-4/7/2013 dated exceeds 3[4] million rupees in a financial 18th June, 2013, year:
Provided that the exemption shall not apply in case of restaurants:-
(i) which are air-conditioned on any day in a financial year 4[and which are located within the building or premises of air- conditioned shopping malls or shopping plazas];
(ii) located within the building, premises or precincts of any hotel, motel, guest house or club whose services are liable to sales tax;
(iii) providing or rendering services in the building, premises, precincts, hall or lawn of any hotel, motel, guest house, marriage hall or lawn or club whose services are liable to sales tax;
(iv) which are franchisers or franchisees;
(v) having branches or more than one outlet in Sindh; and
(vi) whose total utility bills (gas, electricity and telephone) exceed Rs. 40,000/- in any month during a financial year. 9801.3000 Services provided or rendered by 13% - - - marriage halls and lawns Exempt Marriage halls and lawns which are Notification located on plots measuring 800 square No.SRB-3-4/ 7 yards or less: /2013 dated 18th
Provided that the exemption shall not June, 2013 apply in case of marriage halls and lawns:-
3. Substituted for the figures and word “3.6 million” vide Notification No. SRB-3-4/10/2016 dated 28th June,2016. 4. The words added vide Notification No. SRB-3-4/10/2016 dated 28th June, 2016.
(1) (2) (3) (4) (5) (6) (i). which are air-conditioned on any day in a financial year; (ii). located within the building, premises or precincts of a hotel, motel, guest house, restaurant or club whose services are liable to tax; (iii). as are owned, managed or operated by caterers whose services are liable to tax;’ (iv). which are franchisers or franchisees; and (v) marriage halls and lawns having branches or more than one hall or lawn in Sindh. 9801.4000 Services provided or rendered by 13% - - - clubs Exempt (i) Services provided or rendered by Notification Clubs whose initiation fee for No.SRB-3-4/ 7 members does not exceed thirty /2013 dated 18th thousand rupees and whose June, 2013 monthly fee/subscription for the members also does not exceed one hundred rupees; and
(ii) Charges received by Clubs from its members as refundable security deposits and voluntary contribution for the welfare (e.g. Eid Gifts) for the Club staff or for payment to the registered non- profit organizations, as defined and for the purposes mentioned in under section 2(36) of Income Tax Ordinance, 2001 9801.5000 Services provided or rendered by 13% - - - caterers, suppliers of food and drinks. 9801.6000 Ancillary services provided or 13% - - - rendered by hotels, motels, guest houses/ restaurants, marriage halls and lawns, clubs and caterers 98.02 Advertisement 13% - - - Exempt 5[(1)Advertisements financed out of Notification No.SRB- funds provided 6[by a Government] 3-4/7/2013 dated under grant in-aid agreement. 18th June, 2013,
7[(2) Advertisements conveying public service message in relation to polio eradication programme by UNICEF] 9802.1000 Advertisement on T.V 13% - - - 9802.2000 Advertisement on radio 13% - - - 9802.3000 Advertisement on closed circuit 13% - - - T.V. 9802.4000 Advertisement in newspapers and 13% - - - periodicals 8[*** *** ***} Exempt 9[Advertisement in newspapers and Notification No. periodicals published in Sindh] SRB-3-4/7/2013 dated 18th June, 2013. 9802.5000 Advertisement on cable T.V. 13% - - - network 9802.6000 Advertisement on poles 13% - - -
5. The bracket and digit inserted vide Notification No/SRB-3-4/2/2018 dated 2nd February,2018 6. The words added by Notification No. SRB-3-4/2/2015, dated 1st July,2015. 7. Clause (2) added vide Notification No.SRB-3-4/2.2018 dated 2nd February, 2018 8. Entry relating to 3% concessionary rate omitted vide Notification No. SRB-3-4/30/2019 dated 3rd August,, 2019., effective from1st July. 2019. 9. Substituted vide Notification No. SRB-3-4/29/2019 dated 3rd August, 2019 (1) (2) (3) (4) (5) (6) 9802.7000 Advertisement on billboards 13% - - 9802.9000 Other advertisement including those 13% - - - on web or internet Exempt 10[Advertisement on the websites of such Notification No. of the newspapers and periodicals as are SRB-3-4/7/2013 published in Sindh] dated 18th June, 2013 11[9803.0000 Chartered flight services within 13% - - - Sindh or originating from any air field in Sindh] 12[98.05 Services provided or rendered by persons authorized to transact business on behalf of others]
9805.1000 Shipping agents 13% - - - 9805.2000 Stevedores 13% - - - 9805.2100 Ship management service 13% - - - 9805.3000 Freight forwarding agents 13% - - - 500 rupees per (i). Services provided by Freight Notification No. bill of lading or Forwarding agents in respect of SRB-3- 4/8/2013 house bill of issuance of bills of lading or house dated 1st July, 2013. lading. bills of lading. (ii). Input tax credit shall not be admissible. 9805.4000 Customs Agents 13% - - - 9805.5000 Travel agents 13% - - - 13[5% Input tax credit shall not be admissible] Notification No. SRB-3- 4/8/2013 dated 1st July, 2013. 9805.5100 Tour Operators 13% - - - 14[5%] Input tax credit adjustment shall not be Notification No. allowed SRB-3- 4/8/2013 dated 1st July, 2013 Exempt Services provided or rendered by tour Notification No. operators in relation to Hajj and Umrah SRB-3-4/7/2013 tour services. dated 18th June, 2013 9805.6000 Recruiting agents 13% - - - 9805.7000 Advertising agents 13% - - - 9805.8000 Ship chandlers 13% - - - 9805.9000 Share transfer agents 13% - - - 9805.9100 Sponsorship services 13% - - - 9805.9200 Business support services 13% - - - 98.06 Services provided or rendered in the matter of sale, purchase or hire 9806.1000 Purchase or sale or hire of 13% - - immoveable property 10% Input tax credit adjustment shall not be Notification No. admissible. SRB-3-4/8/2013 dated 1st July, 2013. 9806.2000 Property dealers 13% - - -
10% Input tax credit adjustment shall not be Notification No. admissible. SRB-3-4/8/2013 dated 1st July,2013.
10. Substituted vide Notification No. SRB-3-4/29/2019 dated 3rd August, 2019 11. Tariff Heading 9803.0000 and entries relating thereto inserted vide the Sindh Finance Act,2016 dated 18th July,2016 (Sindh Act No. XXIV of 2016. 12. Tariff Heading 98.05 and entries relating thereto are inserted vide the Sindh Finance Act,2016 dated 18th July,2016 (Sindh Act No .XXIV of 2016. 13 Entries for 5% reduced rate added vide Notification No. SRB-3-4/11/2019, dated 27th June, 2019 14. Substituted for the figure “8%”vide Notification No. SRB-3-4/11/2019 dated 27th June, 2019. Earlier it was substituted for the figure “10%” vide Notification No. SRB-3-4/11/17/2017, dated 5th June, 2017 effective from 1st July,2017. (1) (2) (3) (4) (5) (6) 9806.3000 Renting of immovable property 13% - - - services 15[3%] Input tax credit adjustment shall not be Notification No. admissible SRB-3-4/8/2013 dated 1st July,2013. Exempt Renting of immovable property services Notification No. provided or rendered to an individual SRB-3-4/7 /2013 person whose income does not exceed dated 18th June the maximum amount that is not 2013.] chargeable to tax under the Income Tax Ordinance,2001(XLIX of 2001) 9806.4000 Car or automobile dealers 13% - - - 10% Notification No. Input tax credit adjustment shall not be SRB-3-4/8/2013 admissible dated 1st July, 2013. 9806.6000 Renting of Machinery equipment, 13% - appliances and other tangible goods - - 165% Input tax credit adjustment shall not be Notification No. admissible. SRB-3-4/8/2013 dated 1st July, 2013. 9807.0000 Services provided or rendered by 13% - property developers or promoters for: a) development of purchased or a) 100 rupees Input tax credit adjustment shall not be Notification No. leased land for conversion per square admissible SRB-3-4/8/2013 into residential or commercial yard of land; dated 1st July, 2013. plots. and (b) construction of residential or commercial units b)50 rupees
per square foot of constructed covered area 9808.0000 Courier Service 13% - - - 9809.0000 Service provided or rendered by 13% - - - persons engaged in contractual Exempt Services provided or rendered by Notification No. execution of work or furnishing persons engaged in contractual SRB-3-4/7/2013 supplies execution of work or furnishing dated 18th June, 2013 supplies:-
17[i) whose annual turnover does not exceed 4 million rupees in a financial year; and] (ii) in relation to the text books, published for free distribution amongst students free of cost, against the order of Sindh Textbook Board subject to the conditions that the Sindh Textbook Board:- (a) assigns the work to a person duly registered under the Sindh Sales Tax on Services Act, 2011; and (b) Furnishes, to the Sindh Revenue Board, statement on quarterly basis, showing name of person/contractor, SNTN, value of such contract, alongwith certificate about the free of cost distribution of such textbooks amongst the students.
15 . Substituted for the figures “8%”vide Notification No.SRB-3-4/11/2017 dated 5th June, 2017. 16. Reduced rate 5% inserted by Notification No. SRB-3-4/21/2019, dated 1st July, 2019. 17. Clause (i) substituted vide Notification No. SRB-3-4/10/2016, dated 28th June, 2016, effective from 1st July, 2016. At the time of substitution Clause (i) was as under:- “in relation to the work or supplies the total value of which does not exceed 50 million rupees in a financial year subject to the condition that the value component of service in such contractual execution of work or furnishing supplies also does not exceeds 10 million rupees; and” (1) (2) (3) (4) (5) (6) 9810.0000 Services provided or rendered for 13% - - - personal care by beauty parlours, Notification No. beauty clinics, slimming clinics or SRB-3-4/8/2013 centers and others dated 1st July, 2013.
18[a) Services provided or rendered by beauty parlours, 20(a)10% 21(a) Input tax credit shall not be beauty clinics, slimming admissible; clinics]
19[(b) Services provided or rendered by such beauty (b) 5% (b) 1. The registered person parlours, beauty clinics, electronically submits his election slimming clinics who have or option in Form B by the submitted their option or election on Form “B” as prescribed due date; prescribed under rule 42C of (2) The registered person installs POS the Sindh Sales Tax on machine for electronic issuance of Services Rules, 2011, and the invoices or receipt and gets all fulfill the limitations, such machines linked up with SRB conditions and restriction web portal e.srb.gos.pk to the prescribed in the Proviso to satisfaction of SRB; sub-rules (3A), (3B) and (4) thereof. 3. The registered person issues his tax invoices/bills of charges or receipts electronically and no tax invoice/bill of charges or receipt is issued otherwise except through the POS of the registered person; and 4. Input tax credit/adjustment shall not be admissible. ] Exempt 1. Persons providing the services of hair Notification No. cutting, hair dressing and hair dyeing SRB-3-4/7/2013 and shaving provided that they do not dated 18th June, provide any other beauty treatment, 2013. beauty care, beauty parlour or beauty clinic service. 2. Services provided or rendered by beauty parlours/clinics and slimming clinics whose turn over does not exceed 22[2.5 million] rupees in a financial year 23[:]
[Provided that the exemption shall not apply in case of the beauty parlour/clinics and sliming centers:- (i) which are located within the building premises or precincts of a hotel, motel, guest house or club whose services are liable to tax; (ii) which are franchisers or franchisees; (iii) which have any branch or have more than one outlet in Sindh; and whose total utility (electricity, gas & telephone bill exceeds Rs. 24[25,000/-] in any month during a financial year.]
18. Substituted for “Services provided or rendered by beauty clinics and slimming clinics by Notification No. SRB-3-4/7/2020, dated 6th February, 2020. 19. Clause (b) added by Notification No. SRB-3-4/7/2020, dated 6th February, 2020. 20. For the figures “10%”the brackets and figures “(a) 10%” substituted thereafter clause “(b) 5%”added by Notification No. SRB-3-4/7/2020, dated 6th February, 2020. 21. The existing entries numbered as clause (a) thereafter clause (b) added by Notification No. SRB-3-4/7/2020, dated 6th February, 2020. 22. Substituted for the figure “4 million” vide Notification No. SRB-3-4/12/2019 dated 27th June, 2019. 23. Proviso added vide Notification No. SRB-3-4/11/2014 dated 1st July, 2014. 24. Substituted for the figure “40,000” vide Notification No. SRB-3-4/12/2019 dated 27th June, 2019. (1) (2) (3) (4) (5) (6) 25[9811.0000 Services provided or rendered by 13% - - laundries and dry cleaners 5% 1. Services provided or rendered by Notification No. stand-alone laundries and dry SRB-3-4/8/2013 cleaners. dated 1st July, 2013.] Explanation: For the purpose of this notification, “Stand- alone laundries and dry cleaners” means a laundry and dry cleaner:-
which does not provide any taxable service other than the services described against tariff heading No. 9811.0000;and which or any outlet /branch of which is not located with the building premises or precincts of a hotel, motel, guest house or club whose service are liable to tax. 2. Input tax credit adjustment shall not be admissible Exempt Services provided or rendered by Notification No. laundries and dry cleaners which do not SRB-3-4/7 /2013 fall under any of these categories:- dated 18th June, (a) laundries and dry cleaners located 2013 within the building premises and premises of a hotel, motel, guest house or club whose services are liable to tax; (b) laundries and dry cleaners which have franchisers or franchisees; (c) laundries and dry cleaners having any branch or more than one outlet in Sindh; (d) laundries and dry cleaners whose turnover exceeds 26[2.5 million] rupees in a financial year; and (e) laundries and dry cleaners whose total utility (electric, gas and telephone) bills does not exceed Rs. 27[25,000/-] in any month during a financial year 98.13 Services provided or rendered by 13% - - - banking companies, insurance companies, cooperative financing societies, modarabas, musharikas, Leasing companies, foreign exchange dealers, non- banking financial institution And other persons dealing in any such services
25. Tariff Heading No.9811.0000 and entries relating thereto added vide Notification No. 3-4/11/2014 dated 1st July, 2014. 26. Substituted for the figure and word [4 ] million vide notification No. SRB-3-4/12/2019 dated 27th June, 2019 effective from 1st July, 2019 27. Substituted for the figure “40,000”vide Notification No. SRB-3-4/12/2019, dated 27th June, 2019. (1) (2) (3) (4) (5) (6) 9813.1000 Services provided or rendered in 13% - - - respect of insurance to a policy holder to an insurer, including re- insurer 9813.1100 Goods insurance 13% - - - 9813.1200 Fire insurance 13% - - - 9813.1300 Theft insurance 13% - - - 9813.1400 Marine insurance 13% - - - Exempt Marine insurance for export. Notification No. SRB-3-4/7/2013 dated 18th June, 2013. 9813.1500 Life insurance 13% - - -
29 28[3%] Life insurance [other than group life Notification No. insurance] SRB-3-4/8/ 2013 dated 1t July, 2013. Input tax credit/adjustment shall not be admissible. Exempt Life insurance 30[, other than group life Notification No. insurance, of individuals for insurance SRB-3 -4 /7/ 2013 policy coverage of upto five hundred dated 18th June, thousand rupees.] 2013. 9813.1600 Other insurance including 13% - - - reinsurance Exempt Crop Insurance
31[Health insurance services, other than Notification No. group health insurance services provided SRB-3 -4 /7/ 2013 or rendered to individuals covered within dated 18th June, the meaning of clause (a) of sub-section 2013. (63) of section 2 of the Act] -
9813.3000 Services provided or rendered in 13% - - - respect of leasing 9813.3010 Financial leasing 13% - - - 9813.3020 Commodity or equipment leasing 13% - - -
9813.3030 Hire purchase leasing 13% - - - 9813.3900 Services provided or rendered in 13% - - - respect of modaraba and musharika financing 9813.4000 13% - - - Services provided or rendered by banking companies in relation to
9813.4000 Services provided or rendered by banking companies in relation to 9813.4100 13% - - - 32[Guarantee including bank guarantee] 9813.4200 Brokerage 13% - - - 9813.4300 Letter of credit 13% - - -
28. Substituted for the figure “8%” vide Notification No. SRB-3-4/11/2019 dated 27th June, 2019 29 The comma and words added vide Notification No. SRB-3-4/11/2019, dated 27th June, 2019 30. Commas and words added vide Notification No. SRB-3-4/11/2014 dated 1st July, 2014. 31. The entry inserted vide Notification No. SRB-3-4/3/2017dated 12th January, 2017 giving effect from 1st July, 2016. 32. Substituted for the word “Guarantee” vide Sindh Finance Act, 2019 (Sindh Act No. XII of 2019) (1) (2) (3) (4) (5) (6) 9813.4400 Issuance of 33[cheque books,] pay 13% - - - order and demand draft 9813.4500 Bill of exchange 13% - - - 9813.4600 Transfer of money including 13% - - - telegraphic transfer, mail transfer and electronic transfer
34[9813.4700 Commission including bill 13% - - - discounting commission 9813.4800 Safe deposit lockers and safe vaults 13% - - -
9813.4900 Other services not elsewhere 13% - - - specified] 9813.5000 Issuance, processing and operation 13% - - - of credit and debit cards
9813.6000 Commission and brokerage of 13% - - - foreign exchange dealings 9813.7000 Automated Teller Machine 13% - - - operations, maintenance and management 9813.8000 Service provided as banker to an 13% - - - issue 9813.8100 Others, including the services 13% - - - provided or rendered by non- banking, finance companies, modaraba and musharika companies and other financial institutions
9813.9000 Service provided or rendered by a 13% - - - foreign exchange dealer or
exchange company or money 35[Exempt Services provided or rendered by a Notification No. changer foreign exchange dealer or exchange SRB-3-4/7/2013 dated company or money changer in 18th June, 2013. consideration of “spread” charges as permitted by the State Bank of Pakistan in relation to the buying and selling of foreign currencies.] 9814.1000 Architects or town planners 13% - - - 9814.2000 Contractor of building (including 13% - - - water supply, gas supply and Services provided or rendered by a Notification No. 36[Exempt sanitary works), electrical and contractor of building (including water SRB-3-4/7/2013 mechanical works (including air supply, gas supply and sanitary works), dated 18th June, Conditioning, multi-disciplinary or of electrical and mechanical works 2013. work including turn key projects) (including air conditioning) or of multi- and similar other works disciplinary work (including turn-key projects) and other works, subject to the condition that the annual turnover of the person providing or rendering the contractor service does not exceed 4 million rupees in a financial year.]
33. Words “cheque books” inserted vide Sindh Finance Act, 2019 (Sindh Act No. XII of 2019) 34. Tariff heading 9834700, 9813.4800, 9813.4900, 9813.4910, 9812.4990 and entries relating thereto substituted for tariff headings 9812.9000 to 9812.9090 and the relevant entries vide the Sindh Finance Act, 2019. 35. Entries added vide Notification No. SRB-3-4/15/2014 dated 19th September, 2014. 36. Entries added vide Notification No. SRB-3-4/10/2016 dated 28th June,2016. Effective from 1st July, 2016. (1) (2) (3) (4) (5) (6) 9814.3000 Services provided or rendered by 13% - - - property developers or promoters - for: Input tax credit/adjustment shall not be Notification No. admissible. SRB-3-4/8/2013 st development of purchased or leased dated 1 July, 2013. land for conversion into:- (a) 100 rupees (a) residential or commercial per square yard plots; and of land; and
(b) construction of residential b) 50 rupees or commercial units per square foot of constructed covered area 9814.9000 Interior decorators 13% - - -
98.15 Services provided or rendered by professionals and consultants, etc., 9815.2000 Legal practitioners and consultants 13% - - -
37[8%] Input tax credit/adjustment shall not be Notification No. admissible. SRB-3-4/ 8/2013 dated 1st July, 2013.
9815.3000 38[Accountants and] auditors 13% - - - 39[8%] 40[1. The reduced rate specified in column Notification No. (4) shall apply only in relation to SRB-3-4/ 8/2013 accounting and auditing services dated 1st July, 2013. provided or rendered by accountants and auditors. 2. Input tax credit/ adjustment shall not be admissible. 41[Exempt Accountant and Auditors’ services Notification No. exported, by registered persons, outside SRB-3-4/ 7/2013 Pakistan, to such of the service recipients dated 18th June, as are not located and not resident in 2013. Pakistan, subject to the condition that the value of export of the services is received in foreign exchange through banking channels in the business bank accounts of the registered person exporting the services and is also reported to the State Bank of Pakistan in the manner prescribed by the State Bank of Pakistan.] 9815.4000 Management consultants 13% - - - 9815.5000 Technical, scientific and 13% - - - engineering consultants
37. Figures substituted for “6%” vide Notification No. SRB-3-4/9/2016 dated 28th June, 2016 effective from 1st July,2016. 38. Substituted for the words “Accountant &”vide Notification No. SRB-3-4/11/2019, dated 27th June, 2019 39 Substituted for the figures “6%” vide Notification No. SRB-3-4/9/2016, dated 28th June, 2016. 40. Substituted for the entry “Input tax credit shall not be admissible” vide Notification No. SRB-3-4/11/2019 dated 27th June, 2019. 41. Entries added vide Notification No. SRB-3-4/4/2014 dated 20th March, 2014, effective from 1st July , 3013 (1) (2) (3) - (5) (6) 9815.6000 Software or IT based system 13% - - - development consultants 42[Exempt Software or IT-based system Notification No. development consultants’ services SRB-3-4/ 7/2013 exported, by registered persons, outside dated June 18, 2013. Pakistan subject to the condition that the value of export of the services is received in foreign exchange through banking channels in the business bank accounts of the registered person exporting the services and is also reported to the State Bank of Pakistan in the manner prescribed by the State Bank of Pakistan.
9815.9000 Other consultants including tax 13% - - - consultants, human resources and 43 [8%] Tax consultants. Notification personnel development consultants No.SRB-3-4/ 8/2013 Input tax credit/ adjustment shall not be dated 1st July, 2013. admissible. 98.17. Services provided or rendered by medical diagnostic laboratories including X-Rays, CT Scan, M.R. Imaging etc. 9817.9000 Services provided or rendered by 13% - - - laboratories other than the services relating to pathological, radiological or diagnostic test of patients
98.18 Services provided or rendered by specialized agencies. 9818.1000 Security agency 13% - - - 10% Input tax credit/ adjustment shall not be Notification admissible. No.SRB-3-4/ 8/2013 dated 1st July, 2013. 9818.2000 Credit rating agency 13% - - - 9818.3000 Market research agency 13% - - - 98.19 Services provided or rendered by specified persons or business 9819.1000 Stockbrokers and commodity 13% - - - brokers 9819.1100 Underwriter 13% - - 9819.1200 Indenters 13% - - 3% 1. Services provided or rendered by an Notification indenter from a place of business in No.SRB-3-4/ 8/2013 Sindh for which the registered dated 1st July, 2013. person receives the value of the services from a place outside Pakistan in foreign exchange through banking channels in the business bank account of the registered person in the manner prescribed by the State Bank of Pakistan. 2. Input tax credit/adjustment shall not be admissible.] 9819.1300 Commission Agents 13% - - - 9819.1400 Packers and movers 13% - - -
42. Entry inserted vide Notification No. SRB-3-4/14/2013 dated 2nd August, 2013, effective from 1st July, 2013 43. Figures substituted for “6%” vide Notification No. SRB-3-4/9/2016 dated 28th June, 2016 effective from 1st July,2016. (1) (2) (3) (4) (5) (6) 9819.2000 Money exchanger 13% - - - 44[Exempt Services provided or rendered by Notification No. money changer in consideration of SRB-3-4/7/ 2013 “spread” charges as permitted by the dated 18th June, State Bank of Pakistan in relation to the 2013. buying and selling of foreign currencies] 9819.3000 Rent a car and automobile rental 13% - - - service 45[10% Input tax credit/ adjustment shall not be Notification No. admissible]. SRB-3- 4/8/2013 dated 1st July, 2013. 9819.5000 Surveyors 13% - - - 9819.7000 Outdoor photographers and 13% - - - videographers 9819.9000 Cable TV Operators 13% - - -- 46[10% Input tax credit/ adjustment shall not be Notification No. admissible.] SRB -3-4/8/ 2013 dated 1st July, 2013. 47[Exempt Services provided or rendered by cable Notification No. operators in rural areas under PEMRA’s SRB-3-4/ 8 /2013 license of “R” category. dated 1st July, 2013. 9819.9090 Services provided or rendered by 13% - - - port operators, airport operators, airport ground service providers and terminal operators 9819.9100 Auctioneers 13% - - - 48[10% Input tax credit/ adjustment shall not be Notification No. admissible.] SRB-3-4/8/ 2013 dated 1st July, 2013. 9819.9200 Public relations services 13% - - - 9819.9300 Management consultants 13% - - - 9819.9400 Technical testing and analysis 13% - - - services 9819.9500 Services provided or rendered by a 13% - - - registrar to an issue 9819.9500 Services provided or rendered by a 13% - - - registrar to an issue 98.20 Service provided or rendered by specialized Workshops or undertakings 9820.1000 Auto workshops, including 13% - - - authorized service stations Exempt Services provided by an auto-workshop, Notification No. other than an authorized service station, SRB-3-4/ 7/ 2013 whose turnover does not exceed 49[4] dated 18th June, million rupees in a financial year. 2013. 9820.2000 Workshops for industrial 13% - - - machinery, constructions and earth- moving machinery or other special purpose machinery, etc.
44. Tariff Heading 9819.2000 and entries relating thereto inserted vide Notification No. SRB-3-4/15/2014 dated 19th September, 2014. 45. Entries for 10% concessionary rate of tax against Tariff Headings 9819.3000, added by Notification No. SRB-3-4/10/2014 dated 1st July, 2014. 46. Entries for 10% concessionary rate of tax against Tariff Headings 1819.9000 added vide Notification No. SRB-3-4/10/2014 dated 1st July, 2014. 47. Entries for exemption of ax against Tariff Headings 1819.9000 added vide notification No.SRB-3-4/11/2014, dated 1st July, 2014. 48 Entries for 10% concessionary rate of tax against Tariff Headings 1819.9100 added vide Notification No. SRB-4-3/3/2015 dated 1st July, 2015. 49. The figure “4” substituted for figure “3.6” vide Notification No. SRB-3-4/10/2016 dated 28th June, 2016 effective from 1st July,2016.. (1) (2) (3) (4) (5) (6) 9820.3000 Workshop for electric or electronic 13% - - - equipment or appliances, etc., 50[Exempt Workshop for electric or electronic Notification No. including computer hardware. equipment or appliances, etc., including SRB-3-4/ 7/ 2013 computer hardware whose turnover does dated 18th June, not exceed 51[4] million rupees in a 2013. financial year: Provided that the exemption shall not apply in case where the services are provided or rendered against contract or agreement with the service recipient or against warranty issued by the manufacturer or supplier of such equipment or appliances or hardware]. 9820.4000 Car or automobile washing or 13% - - - similar service station 52Exempt Service provided or rendered by care or Notification No. automobile washing or similar service SRB-3-4/ 7/ 2013 station, whose turnover does not exceed dated 18th June, 53[4] million rupees in a financial year. 2013. 98.21 Services provided or rendered in specified fields 9821.1000 Health care center, gyms or physical 13% - - - fitness center, etc. Health care center, gyms or physical 5% 1). The registered person Notification No. fitness center, etc. , who have electronically submits his SRB-3-4/8/ 2013 submitted their option or election in election or option in Form “B” dated 1st July, Form “B” as prescribed under rule by the prescribed due date. 2013. 42C of the Sindh Sales Tax on Services Rules, 2011, and fulfill the (2) The registered person installs limitations, conditions and POS machine for electronic restrictions prescribed in the issuance of the invoices or provision to sub-rule (3A), (3B) and receipt and get all such (4) thereof. machines linked up with SRB web portal e.srb.gos.pk to the satisfaction of SRB. (3) The registered person issues his tax invoices/bills of charges or receipts electronically and no tax invoice/ bill of charge or receipt is issued otherwise except through the POS of the registered person; and (4) Input tax credit/adjustment shall not be admissible ] 54[9821.2000 Indoor sports and games center 13% - - - 55[10% Input tax credit adjustment shall not be Notification No. admissible SRB-3-4/8/ 2013 dated 1st July, 2013.
50. Entries for exemption of ax against Tariff Headings 9820.3000 added vide Notification No. SRB-3-4/11/2014, dated 1st July,2014. 51. Substituted for the figure “3.6” vide Notification No. SRB-3-4/10/2016, dated 28th June, 2016. 52. Entries for exemption of tax against tariff heading 9820.4000 added vide Notification No. SRB-3-4/11/2014, dated 1st July,2014. 53. The figure “4” substituted for the figure “3.6” vide Notification No. SRB-3-4/10/2016 dated 28th June, 2016 effective from 1st July 2016. 54. Tariff heading 9821.2000 inserted vide Sindh Finance Act, 2019 (The Sindh Act No. XII of 2019) 55. Entries for 10% concessionary rate of tax added vide Notification No. SRB-3-4/21/2019, dated 1st July, 2019. (1) (2) (3) (4) (5) (6) 9821.4000 Body massage center 13% - - - 56[(a)Services provided or rendered 57[(a) 10% 58[(a) Input tax credit adjustment shall Notification No. by body massage center not be admissible SRB-3-4/8/ 2013 dated 1st July, 2013. (b) Services provided or rendered 59(b) 5% 60[(b) (1). The registered person by such massage centers who electronically submits his have submitted their option or election or option in Form “B” by the prescribed due date. election in Form “B” as (2) The registered person installs prescribed under rule 42C of POS machine for electronic the Sindh Sales Tax on issuance of the invoices or Services Rules, 2011, and receipt and get all such fulfill the limitations, machines linked up with SRB conditions and restrictions web portal e.srb.gos.pk to the prescribed in the provision to satisfaction of SRB. (3) The registered person issues sub-rule (3A), (3B) and (4) his tax invoices/bills of
thereof. charges or receipts electronically and no tax invoice/ bill of charge or receipt is issued otherwise except through the POS of the registered person; and (4) Input tax credit/adjustment shall not be admissible ] 9821.5000 Pedicure center 13% - - - - 62[(a) 10% 64[(a) Input tax credit adjustment shall Notification No. 61[(a)Services provided or rendered 63(b) 5% not be admissible SRB-3-4/8/ 2013 by pedicure center 65[(b) (1). The registered person dated 1st July, 2013. (b)Services provided or electronically submits his Notification No. rendered by such pedicure election or option in Form “B” SRB-3-4/8/ 2013 centers who have submitted by the prescribed due date. dated 1st July, their option or election in Form (2) The registered person installs 2013. “B” as prescribed under rule POS machine for electronic 42C of the Sindh Sales Tax on issuance of the invoices or Services Rules, 2011, and receipt and get all such fulfill the limitations, machines linked up with SRB conditions and restrictions web portal e.srb.gos.pk to the prescribed in the provision to satisfaction of SRB. sub-rule (3A), (3B) and (4) (3) The registered person issues thereof. his tax invoices/bills of charges or receipts electronically and no tax invoice/ bill of charge or receipt is issued otherwise except through the POS of the registered person; and (4) Input tax credit/adjustment shall not be admissible ]
56. Substituted for words “Services provided or rendered by body massage centers by Notification No. SRB-3-4/7/2020, dated 6th February, 2020 57. The brackets and figures “(a) 10%” substituted for the figure “10%” by Notification No. SRB-3-4/7/2020, dated 6th February, 2020 58. The existing entries numbered as clause (a) by Notification No. SRB-3-4/7/2020, dated 6th February, 2020 59. Clause (b) added by Notification No. SRB-3-4/7/2020, dated 6th February, 2020 60. Clause (b) added by Notification No. SRB-3-4/7/2020, dated 6th February, 2020 61. Substituted for words “Services provided or rendered by body massage centers by Notification No. SRB-3-4/7/2020, dated 6th February, 2020 62. The brackets and figures “(a) 10%” substituted for the figure “10%” by Notification No. SRB-3-4/7/2020, dated 6th February, 2020 63. Clause (b) added by Notification No. SRB-3-4/7/2020, dated 6th February, 2020 64. The existing entries numbered as clause (a) by Notification No. SRB-3-4/7/2020, dated 6th February, 2020 65. Clause (b) added by Notification No. SRB-3-4/7/2020, dated 6th February, 2020 (1) (2) (3) (4) (5) (6) 98.22 Services provided or rendered for 13% - - - specified purposes] Exempt (i) Public health fumigation services Notification No. provided or rendered by the SRB-3-4/7/ 2013, Federal, Provincial or Local dated 18th June, Government and Cantonment 2013. Boards; (i) Agricultural fumigation services] 66[10% Input tax credit/ adjustment shall not be Notification No. admissible] SRB-3-4/ 8/ 2013, dated 1st July, 2013. 9822.2000 Maintenance or cleaning services 13% - - - 67[10% Input tax credit/ adjustment shall not Notification No. be admissible.] SRB-3-4/ 8/ 2013, dated 1st July, 2013. 9822.3000 Janitorial services 13% - - - 61[10% Input tax credit/ adjustment shall not Notification No. be admissible] SRB-3-4/ 8/ 2013, dated 1st July, 2013. 9822.4000 Dredging or desilting services 13% - - - 68[10% Input tax credit/adjustment shall not be Notification No. admissible.] SRB-3-4/ 8/ 2013, dated 1st July, 2013. 9823.0000 Franchise services 13% - - - 10% 69[(1) The benefit of this notification shall Notification No. not be available to persons receiving SRB-3-4/ 8/ 2013, or procuring (from a non-resident dated 1st July, 2013. service provider based in country outside Pakistan) and/or the person providing or rendering the franchise services, who elect to opt to pay the statutory rate of tax at13 percent under the Special procedure prescribed by the Board and avail of the input tax credit facility as prescribed in the Act and rules made there under.
(2) Input tax credit shall not be admissible]
66. Entries for 10% concessionary rate of added vide Notification No. SRB-3-4/10/2014 dated 1st July, 2014. 67 Entries for 10% concessionary rate of added vide Notification No. SRB-3-4/10/2014 dated 1st July, 2014 68. Entries for 10% concessionary rate of tax added vide Notification No. SRB-3-4/3/2015 dated 1st July, 2015. 69. Substituted for the entry “[Input tax credit/adjustment shall not be admissible] vide Notification No. SRB-3-4/9/2018, dated 16th May, 2018, earlier it was substituted vide Notification No.SRB-3-4/17/2017 dated 6th July, 2017. (1) (2) (3) (4) (5) (6) 9824.0000 70[(a)Construction services 13% - - - - 71[(a) 8% 72[(a)1. The benefit of this notification Notification No. shall not be available to persons, SRB-3-4/8/ 2013 engaged in providing or dated 1st July, 2013 rendering the construction services, who elect or opt to pay the statutory rate of tax at 13 per cent under the Special Procedure prescribed by the Board and avail of the input tax credit/adjustment facility as prescribed in the Act and rules 73[(b) Construction service in (b)5% (b) Input tax credit/adjustment shall not Notification No. relation to Government Civil be admissible SRB-3-4/8/ 2013 Works for which expenditure dated 1st July, 2013 is paid out of the expenditure budget of the Federal Government or the Local Government or the Cantonment Board Construction services related to: Exempt - Notification No. 74[ (i) Construction work SRB-3-4/7/ 2013, undertaken by a person dated 18th June, whose annual turnover does 2013. not exceed 4 million rupees in a financial year]
75[ (ii) ***]
76[(iii)***] (iv)Construction and development of EPZ, SEZ and diplomatic and counselor buildings 77[***]; and 78[(v) Construction of an independent private residential house, other than residential unit covered by tariff headings 9807.0000 or 9814.3000, having total covered area not exceeding 10,000 square feet. 9825.0000 Management services including 13% - - - fund and assets management services
9826.0000 Airport services 13% - - - 9827.1000 Event management services 13% - - - including the services by event photographers, event videograpaher and persons providing services related to such event management
9827.2000 Exhibition services 13% - - - 9828.0000 Public bonded warehouses 13% - - -
70. Substituted for the Entry “Construction Services”, vide Notification No. SRB-3-4/11/2019 dated 27th June, 2019. 71. Substituted for the figures “a[8%] vide Notification No. SRB-3-4/11/2019 dated 27th June, 2019. 72. Entry substituted by Notification No. SRB-3-4/3/2015 dated 1st July, 2015. 73. Clause (b) added vide Notification No. SRB-3-4/11/2019 dated, 27th June, 2019. 74. Clause (i) substituted vide notification No. SRB-3-4/10/2016, dated 28th June,2016. At the time of substitution clause (i) was as under:- “(i) projects of commercial and industrial nature, where the value of construction does not exceed 50 million rupees subject to the condition that the value component of service in such a project also does not exceed 10 million rupees.” 75. Clause (ii) omitted by Notification No. SRB-3-4/11/2014, dated 1st July, 2014. 76. Clause (iii) Omitted vide Notification No. SRB-3-4/12/2019, dated 27th June, 2019.At time of omission Clause (iii) was as under:- (iii)Construction and repair of roads, ports, airports, railways, transport terminals 76[and bridges and also of], Government (including Local Government and Cantonment Boards) buildings as are not meant for commercial purposes or for commercial letting out on rent; 77. The words “and such other buildings and structures of the organizations are exempt from the application of the Income Tax Ordinance, 2001”omitted vide Notification No. SRB-3-4/10/2016 dated, 28th June, 2016, effective from 1st July, 2016. 78. Clause (v) substituted vide Notification No. SRB-3-4//10/2016 dated 28th June, 2016, effective from 1st July,2016. (1) (2) (3) (4) (5) (6) 9829.0000 Labour and manpower supply 13% - - - services 9830.0000 Services provided in the matter of 13% - - - manufacturing or processing for 79[3% 1. Services provided in the matter of Notification No. others on toll basis manufacturing or processing of SRB-3-4/ 8/2013 textile and leather goods for others dated 1st July, 2013. on toll basis 2. Input tax credit adjustment shall not be admissible] 9831.0000 Race Club: - - (a) Services of entry/admission a) Rs. 200 per entry ticket or entry pass of the person visiting the (b) Other services race event. (b) 13% 80[9832.0000 Services provided or rendered by 13% - - - programme producers and 81[8%] Input tax credit/ adjustment shall not be Notification No. production houses admissible. SRB-3-4/ 8/2013 dated 1st July, 2013. 9833.0000 Services provided or rendered by 13% - - - corporate law consultants 74[8%] Input tax credit/ adjustment shall not be Notification No. admissible. SRB-3-4/ 8/2013 dated 1st July, 2013. 9834.0000 Services provided or rendered by 13% - - - fashion designers 82[5%] Input tax credit/ adjustment shall not be Notification No. admissible. SRB-3-4/ 8/2013 dated 1st July, 2013. 9835.0000 Services provided or rendered by 13% - - - call centers 83[3%] 1. Services provided or rendered by a Notification No. call center from a place of business in SRB-3-4/ 8/2013 Sindh for which the registered person dated 1st July, 2013 receives the value of the services from a place outside Pakistan in foreign exchange through banking channels in the business bank account of the registered person in the manner prescribed by the State Bank of Pakistan.
2. Input tax credit shall not be admissible
9836.0000 Services provided or rendered by 13% - - - persons engaged in inter-city transportation or carriage of goods by road or through pipeline or conduit]
84[(a)Services provided or rendered by persons engaged in inter-city transportation or carriage of goods by road or through pipeline or conduit]
79. Entry inserted vide Notification No. SRB-3-4/11/2019 dated 27th June, 2019/ 80. Tariff Headings 9832.0000, 9833.0000, 9834.000, 9835.000 & 9836.000 and entries relating thereto added vide Sindh Finance Act, 2014.Entries for 10% rate of tax against tariff heading 9832.0000, 9833.0000, 9834.0000 and 9836.0000added ide Notification No. SRB-3-4/10/2014 dated 1st July,2014. 81. Substituted for the figures “6%” vide notification No. SRB-3-4/9/2016, dated 28th June, 2016 , effective from 1st July, 2016. Earlier it was substituted for the figure “10%”vide notification No. SRB-3-4/3/2015 dated 1st July,2015. 82. Substituted for the figure “10% vide Notification No. SRB-3-4/11/2019, dated 27th June, 2019. 83. Entries for 3% concessionary rate of tax against tariff heading 9835.0000, added vide Notification No. SRB-3-4/11/2017 dated 5th June,2017. 84. Substituted for the words “Services provided or rendered by persons engaged in inter-city transportation or carriage of goods by road or through pipeline or conduit” by Notification No. SRB-3-4/11/2019 dated 27th June, 2019. (1) (2) (3) (4) (5) (6) 85[(a)Services provided or rendered - 87[(a)8% 88(a) 1. 13 per cent under the Special Notification No. by persons engaged in inter-city Procedure prescribed by the Board SRB-3-4/8/2013 transportation or carriage of and avail of the input tax dated 1st July, 2013. goods by road or through credit/adjustment facility as pipeline or conduit] prescribed in the Act and rules made thereunder.
2. Input tax credit/adjustment shall not be admissible]
86[(b) Services provided or rendered - (b) 3% (b) input credit shall not be by persons engaged in inter-city admissible] transportation or carriage of goods by road through truck addas or through bus/wagon stands excluding road transportation or carriage of:-
(i) petroleum oils through oil tankers; (ii) automotive vehicles, classified under tariff headings of Chapter 87 of the First Schedule to the Customs Act, 1969, as are transported or carried through specialized vehicle carriers; and
(ii) Goods and cargo through vehicles operated by Fleet Logistic Companies having not less than 25 vehicles in its fleet;
89 - Exempt [Services provided or rendered by Notification No. persons engaged in inter-city SRB-3-4/ 7/2013 transportation or carriage of goods dated 18th June, by road during the period from the 2013 1st day of July, 2014, to 30th June, 2015, provided that :- (a) such person has neither billed/invoiced/charged the service recipient any amount of tax nor collected nor received any amount of tax from the service recipient on account of such transportation or carriage services as were provided or rendered during the said period.:
Provided further the amount of tax billed or invoiced or charged or received or collected, if any, by the such person for the services provided or rendered during the period from the 1st July, 2014, to the 30th June, 2015, are e-deposited in Sindh Government’s head of account “B-02384” in the prescribed manner on or before the 15th day of the July, 2015.
85. Substituted for the words “Services provided or rendered by persons engaged in inter-city transportation or carriage of goods by road or through pipeline or conduit” by Notification No. SRB-3-4/11/2019 dated 27th June, 2019. 86 Clause (b) and entries relating thereto in column (3) and (4) inserted by Notification No. SRB-3-4/11/2019, dated 27th June, 2019. 87. For the figures” 8%” the brackets and figures” (a) 8%” substituted by Notification No. SRB-3-4/11/2019 dated 27th June, 2019. 88. The existing entries numbered as “(a)” by Notification No. SRB-3-4/11/2019 dated 27th June, 2019. 89. Entries in column (3) and (4) relating to tariff heading 9836.0000 added by Notification No. SRB-3-4/2/201, dated 1st July,2015. (1) (2) (3) (4) (5) (6) (b) Such person gets e-registered with SRB on or before the 25th day of July, 2015, in accordance with the provisions of section 24 of the Act, read with the rules prescribed thereunder; and
(c) This exemption shall not entitle any exemption benefit or any claim for refund of the amount of tax already deducted or withheld or paid or deposited by any person in relation to the services provided or rendered or received or procured during the period from 01st day of July, 2014, to the 30th day of June, 2015. Such amount shall be deemed to be taxed under section 16 of the Act and shall be e-deposited in Sindh Government’s head of account “B- 02384” in the prescribed manner or before the 15th day of July, 2015, failing which it shall be recovered alongwith penalty and surcharge, as prescribed in the Act.] 90[9837.0000 Ready mix concrete services 13% - - - 91[8% The benefits of this notification shall not Notification No. be available to persons, engaged in SRB-3-4/ 8/2013 providing or rendering the ready mix dated 1st July, 2013 concrete services, who elect or opt to pay the statutory rate of tax at 92[13 percent] under the Special Procedure prescribed by the Board and avail of the input tax credit adjustment facility as prescribed in the Act and avail of the input tax credit adjustment facility as prescribed in the Act and rules made thereunder.
2. Input tax credit adjustment shall not be admissible 9838.0000 Intellectual property services 13% - - - 93[10%] 94 [1. The benefits of the concession shall Notification No. not be available to persons SRB-3-4/ 8/2013 receiving or procuring (from a non- dated 1st July, 2013 resident service provider based in a country outside Pakistan) and/or person providing or rendering the intellectual property services, who elect or opt to pay the statutory rate of tax at 95[13 percent] under the special procedure prescribed by the Board and avail of the input tax credit/adjustment facility as prescribed in the Act and rules made thereunder.
2. Input tax credit/adjustment shall not be admissible 9839.0000 Erection, commissioning and 13% - - - installation services
90. Tariff headings “9837.0000, 9838.0000, 9839.0000, 9840.0000 & 9841.0000” and entries relating thereto inserted by the Sindh Finance Act, 2015 (Act No. XXXVI of 2015), 91. Entries relating to 8% concessionary rate of tax in column (3) and in column (4) added by Notification No. SRB-3-4/3/2015, dated 1st July, 2015. 92. Substituted for the figure “14%” by Notification No. SRB-3-4/9/2016, dated 28th June, 2016 effective from 1st July, 2016. 93. Entries for 10% concessionary rate of tax, added vide Notification No. . SRB-3-4/3/2015, dated 1st July, 2015. 94. Entry substituted for “Input tax credit adjustment shall not be admissible” by Notification No. SRB-3-4/23/2017, dated 11th July, 2017. 95 (1) (2) (3) (4) (5) (6) 9840.0000 Technical inspection and 13% - - - certification services, including quality control certification services 9841.0000 Valuation services, including 13% - - -] competency and eligibility testing services 9842.0000 Cosmetic and plastic surgery and 13% - - - transplantations 96[Exempt Cosmetic and plastic surgery (other Notification No. than an aesthetic cosmetic or plastic SRB-3-4/ 7/2013 surgery undertaken to preserve, protect or dated 18th June, enhance physical appearance or beauty) 2013 undertaken to restore or reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, degenerative diseases, injury or trauma of individual persons including acid or burn victims.] 9843.0000 Visa processing services, including 13% - - - advisory or consultancy services for migration or visa application filing services 9844.0000 Debt collection services and other 13% - - - debt recovery services provided or rendered by debt collection agencies or recovery agencies or other persons 9845.0000 Supply chain management or 13% - - - distribution (including delivery) services 97[9846.0000 Services provided or rendered by 13% - - - cab aggregator and the services 98[5% Input tax credit shall not be admissible] Notification No. - provided or rendered by the owners SRB-3-4/ 8/2013 or drivers of the vehicles using the dated 1st July, 2013 cab aggregator services 98.47.0000 Warehouse or depots for storage or 13% - - - cold storages 9848.0000 Training services 13% 99[5% Input tax credit shall not be admissible] Notification No. SRB-3-4/ 8/2013 dated 1st July, 2013 9849.0000 Actuarial Service 13% - - - 9850.0000 Services of mining of minerals and 13% - - - allied and ancillary services in relation thereto 9851.0000 Site preparation and clearance, 13% - - - excavation and earth moving and demolition services 9852.0000 Waste collection, transportation , 13% - - - processing and management services 9853.0000 Vehicle parking and valet services 13% - - - 100[5% Input tax credit shall not be admissible] Notification No. SRB-3-4/ 8/2013 dated 1st July, 2013 9854.0000 Electric power transmission 13% - - - services 9855.0000 Insurance agents 13% - - - 101[5% Input tax credit shall not be admissible] Notification No. SRB-3-4/ 8/2013 dated 1st July, 2013
96. Entries added vide Notification No. SRB-3-4/10/2016 dated 28th June,2016, effective from 1st July,2016 97. Tariff headings 9846.0000, 9847.0000, 9848.0000, 9849.0000, 9850.0000, 9851.0000, 9852.0000, 9853.0000, 9854.0000 & 9855.0000 and entries relating thereto added by the Sindh Finance Act, 2019 (Act XII of 2019). 98. Entries for 5% concessionary rate of tax added vide Notification No. SRB-3-4/21/2019 dated 1st July, 2019. 99. Entries for 5% concessionary rate of tax added vide Notification No. SRB-3-4/21/2019 dated 1st July, 2019. 100. Entries for 5% concessionary rate of tax added vide Notification No. SRB-3-4/21/2019 dated 1st July, 2019. 101. Entries for 5% concessionary rate of tax added vide Notification No. SRB-3-4/21/2019 dated 1st July, 2019.
I. Note: For other exemption and concession, please see relevant notifications including the following:-
S. No. Notification No. and Extent of exemptions of Sindh Sales Tax. Date, (1) (2) (3) 1. SRB-3-4/01/14, dated Exemption from Sales Tax on the services provided or rendered by the registered persons to the 3rd February, 2014. Karachi Urban Transport Corporation (KUTC) the Executing Agency of the Karachi Circular Railway Project, for exclusive use in the project of “Revival of Karachi Circular Railways (KRC), subject to certain conditions. 2. SRB-3-4/11/15, dated Exemption from whole of Sindh Sales Tax on the Insurance Services (other than its related Re- 4th August, 2015. Insurance) subject to condition that the amount of Sales Tax already charged, received or collected, if any, by service provider shall be deposited by such service provider in the prescribed manner. 3. SRB-3-4/3/2016, dated Exemption from Sindh Sales Tax leviable on certain services as are provided or rendered by 26th February,2016. registered persons (duly registered with Board and holding SRB registration number) to the coal mining companies and coal based electricity generation companies located in Thar coal field region. 4. SRB-3-4/6/2016, dated Exemption from Sindh Sales Tax leviable on certain services as are provided or rendered to Karachi 9th May, 2016 Water and Sewerage Board (KW&SB) for the construction and completion of its K-IV Bulk Water Supply Project. 5. SRB-3-4/16/2016, Conditional exemption from Sindh Sales Tax leviable on certain services as are directly received dated 29th or procured by departments of Government of Sindh, which are funded out of Annual Development August,2016. Programme (ADP). 6. SRB-3-4/19/2016, Exemption from Sindh Sales Tax leviable on certain services provided or rendered by Cable TV dated 16th November, Operators, subject to certain limitations and conditions. (Validity extended upto 30.6.2018 vide 2016 notification No. SRB-3-4/27/2017, dated 04.8.2017. 7. SRB-3-4/26/2016, Charge, levy and collection of Sindh Sales Tax on services provided or rendered by Recruiting dated 28th December, Agents, classified under Tariff Heading 9805.6000 at the rate of 8% subject to certain conditions. 2016. (Validity extended upto 30.6.2018 vide notification No. SRB-3-4/28/2017, dated 04.8.2017.) 8. SRB-3-4/2/2017, dated Exemption of service of Life Insurance (Tariff Heading 9813.1500) from whole of Sindh Sales 12th January, 2017. Tax, during the period from July 2016 to June, 2017, subject to certain conditions. 9. SRB-3-4/9/2017, dated Exemption from the part of tax as in excess of an amount equivalent to 2% of value of certain 2nd June,2017, services as are directly received or procured by department of Government of Sindh in relation to such of “New” development schemes and project as are included in Sindh ADP of 2017-18, funded out of Annual Development Programme (ADP) of Government of Sindh, subject to certain limitations and conditions. (To take effect from 1st July, 2017) 10 SRB-3-4/3/2018, dated Exemption from sales tax on certain services as are received or procured by certain project 6th February, 2018 implementation agency in relation the development projects located in Sindh and funded partially or fully through the Federal PSDP of the Government of Pakistan to be completed during the financial year 2017-18 or will continue as “ongoing” projects in the subsequent Federal PSDPs of Government of Pakistan subject to certain limitation and conditions. 11. SRB-3-4/5/2019, dated Exemption from sales tax on Life Insurance, (Tariff headings 9813.1500) and Health insurance ( 8th March, 2019 Tariff heading 9813.1600 (other than its related re-insurance services) as are provided or rendered during the periods specified in the notification and subject to certain limitation and conditions. 12. SRB-3-4-15/2019, Exemption from sales tax on such of the services provided or rendered by Cable TV Operators as dated 27th June, 2019 are classified under tariff heading 9819.9000 of the Second Schedule to the Act, subject to certain limitations and conditions. (to take effect from 1st July, 2018 and if not rescinded earlier shall stand rescinded on the 30th day of June, 2020).
II. Note: For Special Procedure Rules, please see the relevant notifications, including:- S. No. Notification No. and Extent of exemptions of Sindh Sales Tax. Date, 1. SRB-3-4/14/2014, dated Sindh Sales Tax Special Procedure (Withholding) Rules, 2014 1st July, 2014 2. SRB-3-4/1/2018, dated Sindh Sales Tax Special Procedure (Transportation or Carriage Of Petroleum Oil Through Oil 2nd February, 2018 Tankers) Rules. 2018. 3. SRB-3-4/23/2019 dated Sindh Sales Tax Special Procedure (Services provided or rendered by cab aggregator and the services 1st July, 2019 provided or rendered by owners or drivers of the motor vehicle using the cab aggregator services) Rules, 2019 [E&OE] The above information, in this Working Tariff, is only for guidance. For the purpose of any legal matter, kindly consult the original text of the Sindh Sales Tax on Services Act, 2011 and also the respective notifications issued by the Sindh Revenue Board from time to time.