SINDH SALES TAX ON SERVICES ACT, 2011 …

1 SINDH SALES TAX ON SERVICESACT, 2011 second schedule (Taxable SERVICES )[see Sections 3& 8 and general](As of 20thSeptember, 2016)Part AI[TariffDescriptionRate of taxIleading(1)(2)(3)] Telephone Fixed line voice telephone Wireless Cellular Wireless Local Loop Video Payphone Prepaid calling Voice mail Messaging Short Message service (SMS) Multimedia message service (MMS) Shifting of telephone Installation of telephone Provision of telephone Changing of telephone Conversion of NWD connection to non NWD or vice Cost of telephone Restoration of telephone Column headings and column numbers addedbythe SINDH SALES Tax on Service (Amendment) Act, 20 II ( SINDH Act No. II of20 12). readwith the SINDH SALES Tax on SERVICES (Amendment) Ordinance. 20 II ( SINDH Ordinance No. XI V01'20II), effective from Nov 0 1,20 Bandwidth Copper line Fibre-optic Co-axial cable Microwave Satellite Store and forward fax Internet SERVICES including email Dial-up internet Broadband SERVICES for DSL Copper line Fibre-optic Co-axial cable Wireless Satellite Internetiemail/Data/SMS/MMS SERVICES on WLL Internet/email/Data/SMS/MMS SERVICES oncellular Data Communication Network SERVICES (DCNS) Copper Line Co-axial cable Fibre-optic Wireless/Radio Satellite Value added data private Network SERVICES (VPN) Digital Signature radio Paging paging Radio paging Vehicle "[and other] tracking BurglarJ[and security]alarm [TariffDescriptionRate of taxHeading(1)(2)(3)] provided or rendered by [, motels, guesthouses)]

2 ,restaurants, marriage halls, lawns, clubs provided or rendered by hotels0[, motels and guest'[13%houses] provided or rendered by restaurants13%2. Added vide the SINDH Finance Act, 2015 ( SINDH Act No. XXXVI of20 15). Previously, this was a taxable service since Nov 0 I. 20 II,having been added through the SINDH SALES Tax on SERVICES (Amendment) Act, 20 II, read with the Ordinance No. XI V of 20 vide the SINDH Finance Act, 2015. Previously, this was a taxable service since Nov 01,20 II, having been added through the SindhSalesTax on SERVICES (Amendment) Act. 20 II. read with the Ordinance No. XIV 01'20 Column headings and column numbers substituted vide the SINDH SALES Tax on Service (Amendment) Act, Added vide the SINDH Finance Act, Added vide the SINDH Finance Act, The tax rate" 14%", wherever occurring in column (3) of the Table of the second schedule , substitutedbythe figure "13%" vide the SindhFinance Act.]

3 & [ provided or rendered by marriage halls and lawns13%] provided or rendered by clubs13% provided or rendered by caterers, suppliers of food13%and SERVICES provided or rendered by hotels ~[, motels,13%guest houses], restaurants,10[marriage halls and lawns,clubs and caterers] radio13% closed circuitT. newspapersand periodicalsII[**]13% "[ poles13% billboards13% Advertisementincluding those on web or internet13%] flight SERVICES within SINDH or originatingfrom13%]any airfield in Sindh1"'[ provided or rendered by persons authorized totransact business on behalf of agents13% managementservice13% forwardingagents13% Agents13%1:1[ agents13%]1 [ operators13% ]1'[ ]8. AddedvidetheSindhFinance ( ).9 AddedvidetheSindh FinanceAct. Substitutedforthe word"caterers"videthe SindhFinanceACt, Thewords"excludingclassifiedadvertisemen ts"omittedvidetheSindhFinanceAct.

4 Substitutedvidethe SINDH FinanceAct. InsertedvidetheSindh Insertedvidethe SindhFinanceAct. FinanceAct, Insertedvidethe SindhFinanceAct, AddedvidetheSindh FinanceAct, & chandlers13%IlS[ transfer agents13%]IY[ services13% support services13%]LV[ [ SERVICES provided or rendered in the matter of sale,purchase or or sale or hire of immovable property13% dealers13%]U[ of immovable property services13% or automobile dealers13%] provided or rendered by property developers13%or promoters for(a)development of purchased or leased land forconversion into residential or commercial plots.(b) construction of residential or commercial services13% provided or rendered by persons engaged13'Yvin contractual execution of work or furnishing suppliesLJ[ provided or rendered for personal care by130ft,)beauty parlours, beauty clinics, slimming clinics orcenters and otherslll[ provided or rendered by laundries and dry13%] provided or rendered by banking companies,l3(Yoinsurance companies, cooperative financing societies,modarabas, musharikas, leasing companies, foreignexchange dealers, non-banking financial institutions andother' persons dealing in any such provided or rendered in respect of insurance to a13%policy holderbyan insurer, including a insurance13% insurance13% insurance13% insurance13%18.]]

5 Inserted vide the SINDH Finance Act. Added vide the SINDH Finance Act. Added vide the SINDH Finance Act, Insertedvide the SINDH Finance Act, Substituted vide the SINDH Finance Act, Inserted vide the SINDH Finance Act. 201324 Insertedvide the SINDH Finance Act. insurance13%L)[ insurance including reinsurance13% provided or rendered in respect of leasing13% leasing13% or equipment leasing13% purchase leasing13% provided or rendered in respect of mcdaraba and13%]musharika provided or rendered by banking companies11113%relation of credit13% of pay order and demand draft13% of exchange13% of money including telegraphic transfer, mail13%transfer and electronic 700 Bank guarantee13% discounting commission13% deposit lockers13% vaults13% SERVICES not specified elsewhere13% , processing and operation of credit and debit cards13% and brokerage of foreign exchange dealings13% Teller Machine operations, maintenance and13% provided as banker to an issue13% '[Others, including the SERVICES provided or rendered by13%non-banking, finance companies, modaraba and musharikacompanies and other financial institutions]

6 Provided or rendered by a foreign exchange dealer13%or exchange company or money changerLlS[ ortownplanners13%]25. Substituted vide lhc SINDH SALES Tax on Service (Amendment) Act, 20 Added vide the SINDH SALES Tax on SERVICES (Amendment) Act. 20 Substituted vide the SINDH SALES Tax on SERVICES (Amendment)ACI, lnsertcd vide the SINDH FinanceACI,2013 (SindhACINo. I of 2013).6E& ~[ of building (including water supply, gas supply13%and sanitary works), electrical and mechanical works(including air conditioning), multi-disciplinary works(including turn-key projects) and similar other developers or promoters13%)JV[ decorators\3%)J'[ provided or renderedbyprofessionals andconsultants, etc., practitioners and consultants13% and auditors13% consultants13%1.)L[ , scientific and engineering consultants13%J.).)[ or IT based system development consultants13%')"[ consultants including tax consultants, human resource13%Jandpersonnel development consultantsJ~[9817.]]]]]]]

7 9000 SERVICES provided or rendered by laboratories other than the13%) SERVICES relating to pathological, radiological or diagnostictests of patientsJ(J[ ~ SERVICES provided or renderedbyspecialized agency13%]13'[ rating agency13%)311[ research agency13%] provided or renderedbyspecified persons [ , futures brokers and commodity brokers13% agents13% and movers13%] exchanger13%29. Added vide the SINDH SALES Tax on SERVICES (Amendment) Act. 20 Inserted vide the SINDH Finance Act. Inserted VIde the SINDH Finance Act, Inserted vide the SINDH Finance Act. Inserted vide the SINDH Finance Act, Substituted vide the SINDH Finance Act, Inserted vide the SINDH Finance Act, Inserted vide the SINDH Finance Act, Added vide the SINDH Finance Act, Inserted vide the SINDH Finance Act, Substituted vide the SINDH Finance Act, 20 '1U[ a car and automobile rental service13%]41[ photographers and videographers13%]41[ TV operators13%]'lj[ ]'1'1[ relations services13%]4:>[ consultants13%]'1(>[ testing and analysis service13% provided or rendered by a registrar to an issue13%]'"[ provided or rendered by port operators, airport13%1operators, airport ground service providers and provided or renderedbyspecialized , including authorized service stations13% for industrial machinery, construction and earth-13%.]]

8 1moving machinery or other special purpose machinery, etc.'1')[ for electric or electronic equiprnents or13%appliances, etc., including computer or automobile washing or similar service stations13%];\ provided or rendered in specified centre, gyms or physical fitness center, etc13% massage center13% centre13%J~ provided or rendered for specified services13% or cleaning services13% services13%140 Inserted vide the SINDH Finance Inserted vide the SINDH Finance Act, vide the SINDH Finance Added vide the SINDH Finance Act, Inserted vide the SINDH Finance Act. Inserted vide the SINDH Finance Act, Inserted vide the SINDH Finance Act. Added vide the SINDH SALES Tax on SERVICES (Amendment) Act, Inserted vide the SINDH Finance Act, Inserted vide the SINDH Finance Act. Inserted vide the SINDH Finance Act, Inserted vide the SINDH Finance Act. &OE.)L[ or desilting services13%] services13%)5[ services13% SERVICES including fund and assets13%management services13% management SERVICES including the SERVICES by event13%photographers, event videographer and the personsproviding SERVICES related to such event services13%]:\"'[ bonded warehouses13% and manpower supply services13% provided in the matter of manufacturing or13%processing for others on toll Clubs.]

9 (a) SERVICES of entry/admissiona) perentry ticket orentry pass ofthe personvisiting the(b)other servicesrace ~[ (b) 13%] SERVICES provided or rendered by programme producers and13%production provided or rendered by corporate law consultants13% provided or rendered by fashion designers13% provided or rendered by call centres13% provided or rendered by persons engaged in inter-13%Jcity transportation or carriage of goods by road or throughpipeline or conduit~O[ mix concrete services13% property services13% , commissioning and installation services13% inspection and certification SERVICES , including13%quality control certification SERVICES and ISO certifications52. Added vide the SINDH Finance Act. Substituted vide the SINDH Finance ACI, 2015. Earlier this was substinued vide the SINDH SALES '1'<1."on SERVICES (Amendmeiu)Act. 20 of"EvcnI management SERVICES " and "Exhibition SERVICES " through the SINDH Finance Act, Added vide the SINDH Finance ACI, Inserted vide SINDH FinanceI\ lnsened vide the SINDH Finance ACI.]

10 20 SERVICES , including competency and eligibility13%]testing SERVICES )/[ and plastic surgery and transplantations13% processing SERVICES , including advisory or consultancy13% SERVICES for migration or visa application filing collection SERVICES and other debt recovery services13%provided or rendered by debt collection agencies orrecovery agencies or other chain management or distribution (including13%1deliver}') vide theSindh FinanceAct. 201610E&0E.