Abattoirs 113 Accountants and Tax Consultants 137 Actors and Entertainers 23 Acupuncture 112 Alarms & Security Installations 102 Antique Dealers 48
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1 Abattoirs 113 Accountants and Tax Consultants 137 Actors and Entertainers 23 Acupuncture 112 Alarms & Security Installations 102 Antique Dealers 48 Arborists / Tree Surgeons 152 Architects 2 Aromatherapy 91 Bailiffs 209 Bakers 127 Ballooning (Hot Air) 142 Barristers and Advocates 197 Beauticians and Nail Technicians 125 Bingo Clubs 69 Book Publishing 77 Bookmakers 56 Booksellers 116 Bricklayers 64 Builders Merchants 61 Bus and Coach Operators 65 Butchers 8 Cafés and Sandwich Bars 111 Car Repairs, Servicing & MOTs 44 Car Retailers New and Second-hand Vehicles 19 Car Wash Systems 122 Caravanning and Camping 9 Care Homes 179 Carpenters and Joiners 76 Carpet Retailers, Wholesalers and Fitters 185 Casinos 105 Cat Breeders/Catteries 54 Cheese Manufacturers 75 Cheque Cashing Services 51 Cherished Dealers 157 Childcare Services 96 China, Pottery & Glass Retailers 163 Chiropody 100 Chiropractics 177 Clubs & Sporting Clubs 45 Coal Merchants 13 1
2 Complementary and Alternative Therapies - Generic 208 Computer Retailers 192 Confectioners, Tobacconists and Newsagents (CTN) 14 Construction Industry 62 Contract Cleaners 187 Cosmetic Surgery 43 Counselling and Psychotherapy 140 Couriers and fast parcel operators 107 Credit Businesses and Factoring 47 Demolition & Salvage Contractors 60 Dental Labs and Technicians 132 Dentists 32 Dieticians 191 Direct Selling including Multi-level or Network Marketing and Party Plans 4 Dog Boarding Kennels and Breeders 53 Driving Instructors 17 E-Commerce 194 Electricians and Electrical Contractors 109 Employment Agencies and Businesses 67 Engineering Consultants 169 Estate Agents 15 Event Organisers and Event Management 81 Exports (Licensing and Controls) 183 Farming - Arable 83 Farming - Beef 84 Farming - Dairy 133 Farming - Diversification & Alternative Enterprises 82 Farming - General Issues 104 Farming - Grants and Subsidies 85 Farming - Pigs 101 Farming - Poultry 41 Farming - Sheep 40 Farming - Tactical Issues 99 Farriers 103 Field Sports 73 Film & TV Production Management 70 Financial Advisers 147 Firearms & Firearm Dealers 25 Fish and Chip Shops 18 2
3 Fish Mongers 16 Fitness Centres 126 Florists and Flower Stall Holders 120 Flying and Aircraft 71 Footwear Industry 144 Franchises 114 Freight Forwarding 74 Funeral Directors 35 Furniture Manufacturers 22 Furniture Removals 128 Furniture Retailers 178 Garden centres 79 General Practitioners 24 Glaziers 78 Golf clubs and Professionals 55 Graphic Design 171 Greengrocers 21 Grocers 145 Guesthouses and Bed & Breakfast establishments 68 Hairdressers and barbers 86 Health Food Shops 203 Herbal Medicine and Therapies 175 Homebrew Supplies Shops 149 Homeopathy 135 Horseracing 129 Horses : Equestrian Businesses and Horse Ownership 92 Hospital Consultants 42 Hotels 87 Ice Cream Manufacturers and Retailers 26 Insurance Brokers and Intermediaries 198 Interior Designers 202 IT Professionals 6 Jewellery Trade 89 Kebab Houses 134 Launderettes and Dry Cleaners 28 Decorative and Security Lighting 106 Local Exchange Trading Schemes / Bartering 57 Machine Games Industry 154 Management Consultants 172 Marketing and Advertising 173 Markets - Indoor and Outdoor 52 3
4 Milk Retailers 30 Mobile Catering 118 Mobile Phones & Telephone Chatlines 139 Mortgage Brokers 155 Motorsports 131 Music Shops 138 Nightclubs 39 Nutritional Therapists and Nutritionists 190 Opticians 27 Osteopathy 162 Overseas Residential Properties (Ownership of) 205 Painters and Decorators 119 Pallet dealers 186 Pawnbrokers 46 Pest and Vermin Control 150 Petrol Retailers 20 Pharmacies 88 Photographers 59 Physiotherapy 174 Pigeon Racing / Breeding 143 Pizza takeaway and delivery 90 Plant & Tool Hire 108 Plant nurseries 58 Plumbers 115 Printers 10 Property Developers 188 Property Surveyors 207 Public Relations 151 Reflexology 95 Restaurants and Takeaways 12 Retailers 5 Road Haulage 38 Road Haulage International 196 Road Haulage UK Regulations 193 Road Surfacing and Construction 63 Roofers 124 Sailing and Pleasurecraft 167 Scaffold Erectors and Scaffold Hire 72 Scrap Metal Industry 31 Self Storage 98 Share Fishermen 206 4
5 Skip Hire 160 Solicitors 34 Sports Equipment & Clothing (inc. Cycle Shops) 153 Sports Sponsorship 117 Stamp Dealers 66 Stockbrokers 123 Subpostmasters 159 Sun Tanning Services 146 Tachographs 148 Taxis - Hackney Cabs (London) 199 Taxis Hackney Cabs (National) 200 Taxis Private Hire Vehicles (PHVs) and Minicabs 36 The Licensed Trade 130 The Music Industry 33 The National Lottery 201 The Pet Industry 93 The Textile and Clothing Industry 164 The Toy Industry 80 Tills and Till Roll Examination 110 Travel Agents 11 Travelling Fairs & Showmen 7 Tutors and Tutoring Services 50 Tyre Dealers & Exhaust Fitting Centres 141 Vehicle Dismantlers and Breakers 204 Vehicle Hire and Leasing 97 Veterinary Surgeons 94 Video and DVD Rental 37 Warehousing and Logistics 121 Waste Disposal and Landfill Sites 49 Waste Recycling & Reclamation 29 Wholesalers and Cash & Carries - Alcohol 136 5
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SINDH SALES TAX ON SERVICES ACT, 2011 SECOND SCHEDULE (Taxable Services) [see Sections 3 & 8 and general] Part A. Description
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1 [Tariff Heading SINDH SALES TAX ON SERVICES ACT, 2011 SECOND SCHEDULE (Taxable Services) [see Sections 3 & 8 and general] (As of 1 st November, 2015) Part A Description Rate of tax (1) (2) (3)] 98.12