SINDH SALES TAX ON SERVICES ACT, 2011 SECOND SCHEDULE (Taxable Services) [see Sections 3 & 8 and general] Part A. Description

Transcription

1 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)] Telecommunication services 19.5% Telephone services 19.5% Fixed line voice telephone service 19.5% Wireless telephone 19.5% Cellular telephone 19.5% Wireless Local Loop telephone 19.5% Video telephone 19.5% Payphone cards 19.5% Prepaid calling cards 19.5% Voice mail service 19.5% Messaging service 19.5% Short Message service (SMS) 19.5% Multimedia message service (MMS) 19.5% Shifting of telephone connection 19.5% Installation of telephone extension 19.5% Provision of telephone extension 19.5% Changing of telephone connection 19.5% Conversion of NWD connection to non NWD or vice versa 19.5% Cost of telephone set 19.5% Restoration of telephone connection 19.5% Others 19.5% 1. Column headings and column numbers added by the Sindh Sales Tax on Service (Amendment) Act, 2011 (Sindh Act No. II of 2012), read with the Sindh Sales Tax on Services (Amendment) Ordinance, 2011 (Sindh Ordinance No. XIV of 2011), effective from Nov 01, E & O E. 1

2 Bandwidth services 19.5% Copper line based 19.5% Fibre-optic based 19.5% Co-axial cable based 19.5% Microwave based 19.5% Satellite based 19.5% Others 19.5% Telegraph 19.5% Telex 19.5% Telefax 19.5% Store and forward fax services 19.5% Others 19.5% Internet services 19.5% Internet services including services 19.5% Dial-up internet services 19.5% Broadband services for DSL connection 19.5% Copper line based 19.5% Fibre-optic based 19.5% Co-axial cable based 19.5% Wireless based 19.5% Satellite based 19.5% Others 19.5% Internet/ /Data/SMS/MMS services on WLL networks 19.5% Internet/ /Data/SMS/MMS services on cellular mobile 19.5% networks Others 19.5% Data Communication Network services (DCNS) 19.5% Copper Line based 19.5% Co-axial cable based 19.5% Fibre-optic based 19.5% Wireless/Radio based 19.5% Satellite based 19.5% 2

3 Others 19.5% Value added data services 19.5% Virtual private Network services (VPN) 19.5% Digital Signature service 19.5% Others 19.5% Audiotext services 19.5% Teletext services 19.5% Trunk radio services 19.5% Paging services 19.5% Voice paging services 19.5% Radio paging services 19.5% Vehicle 2 [and other] tracking services 19.5% Burglar 3 [and security] alarm services 19.5% Others 19.5% 4 [Tariff Heading Part B Description Rate of tax (1) (2) (3)] Services provided or rendered by hotels 5 [, motels, guest houses], restaurants, marriage halls, lawns, clubs and caterers Services provided or rendered by hotels 6 [, motels and guest houses] 7 [ Services provided or rendered by restaurants 2. Added vide the Sindh Finance Act, 2015 (Sindh Act No. XXXVI of 2015). Previously, this was a taxable service since Nov 01, 2011, having been added through the Sindh Sales Tax on Services (Amendment) Act, 2011, read with the Ordinance No. XIV of Added vide the Sindh Finance Act, Previously, this was a taxable service since Nov 01, 2011, having been added through the Sindh Sales Tax on Services (Amendment) Act, 2011, read with the Ordinance No. XIV of 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 15, wherever occurring in column (3) of the Table of the Second Schedule, substituted by the figure vide the Sindh Finance Act,

4 8 [ Services provided or rendered by marriage halls and lawns ] Services provided or rendered by clubs Services provided or rendered by caterers, suppliers of food and drinks Ancillary services provided or rendered by hotels 9 [, motels, guest houses], restaurants, 10 [marriage halls and lawns, clubs and caterers] Advertisement Advertisement on T.V Advertisement on radio Advertisement on closed circuit T.V Advertisement in newspapers and periodicals 11 [***] Advertisement on cable T.V. network 12 [ Advertisement on poles Advertisement on billboards Other Advertisement including those on web or internet ] Shipping agents Stevedores Ship management service Freight forwarding agents Customs Agents 13 [ Travel agents ] 14 [ Tour operators Recruiting agents ] 15 [ Advertising agents Ship chandlers ] 16 [ Share transfer agents ] 17 [ Sponsorship services 8. Added vide the Sindh Finance Act, 2013 (Sindh Act No. I of 2013). 9. Added vide the Sindh Finance Act, Substituted for the word caterers vide the Sindh Finance Act, The words excluding classified advertisements omitted vide the Sindh Finance Act, Substituted vide the Sindh Finance Act, Added vide the Sindh Finance Act, Inserted vide the Sindh Finance Act, Added vide the Sindh Finance Act, Inserted vide the Sindh Finance Act,

5 Business support services ] 18 [98.06] 19 [Services provided or rendered in the matter of sale, purchase or hire Purchase or sale or hire of immovable property Property dealers ] 20 [ Renting of immovable property services Cars or automobile dealers ] Services provided or rendered by property developers or promoters for (a) development of purchased or leased land for conversion into residential or commercial plots. (b) construction of residential or commercial units Courier services Services provided or rendered by persons engaged in contractual execution of work or furnishing supplies 21 [ Services provided or rendered for personal care by ] beauty parlours, beauty clinics, slimming clinics or centers and others 22 [ Services provided or rendered by laundries and dry ] cleaners Services provided or rendered by banking companies, insurance companies, cooperative financing societies, modarabas, musharikas, leasing companies, foreign exchange dealers, non-banking financial institutions and other persons dealing in any such services Services provided or rendered in respect of insurance to a policy holder by an insurer, including a reinsurer Goods insurance Fire insurance Theft insurance Marine insurance Life insurance Other insurance including reinsurance 23 [ Services provided or rendered in respect of leasing 17 Added vide the Sindh Finance Act, Added 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, Substituted vide the Sindh Sales Tax on Service (Amendment) Act,

6 Financial leasing Commodity or equipment leasing Hire purchase leasing Services provided or rendered in respect of modaraba and ] musharika financing Services provided or rendered by banking companies in relation to: Guarantee Brokerage Letter of credit Issuance of pay order and demand draft Bill of exchange Transfer of money including telegraphic transfer, mail transfer and electronic transfer Bank guarantee Bill discounting commission Safe deposit lockers Safe vaults 24 [ Other services not specified elsewhere ] Issuance, processing and operation of credit and debit cards Commission and brokerage of foreign exchange dealings Automated Teller Machine operations, maintenance and management Service provided as banker to an issue [Others, including the services provided or rendered by non-banking, finance companies, modaraba and musharika companies and other financial institutions] Service provided or rendered by a foreign exchange dealer or exchange company or money changer 26 [ Architects or town planners ] 27 [ Contractor of building (including water supply, gas supply and sanitary works), electrical and mechanical works (including air conditioning), multi-disciplinary works (including turn-key projects) and similar other works 24. Added vide the Sindh Sales Tax on Services (Amendment) Act, Substituted vide the Sindh Sales Tax on Services (Amendment) Act, Inserted vide the Sindh Finance Act, 2013 (Sindh Act No. I of 2013). 27. Added vide the Sindh Sales Tax on Services (Amendment) Act,

7 Property developers or promoters ] 28 [ Interior decorators ] 29 [98.15 Services provided or rendered by professionals and consultants, etc., Legal practitioners and consultants Accountants and auditors Management consultants ] 30 [ Technical, scientific and engineering consultants ] 31 [ Software or IT based system development consultants 32 [ Tax consultants ] 33 [ Services provided or rendered by laboratories other than the services relating to pathological, radiological or diagnostic tests of patients 34 [98.18 Services provided or rendered by specialized agencies ] Security agency ] 35 [ Credit rating agency ] 36 [ Market research agency ] Services provided or rendered by specified persons or businesses 37 [ Stockbrokers, futures brokers and commodity brokers Underwriter Indenters Commission agents Packers and movers ] Money exchanger 38 [ Rent a car and automobile rental service ] 39 [ Surveyors 28. Inserted vide the Sindh Finance 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, 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, Inserted vide the Sindh Finance Act Inserted vide the Sindh Finance Act,

8 Outdoor photographers and videographers ] 40 [ Cable TV operators ] 41 [ Auctioneers ] 42 [ Management consultants ] 43 [ Technical testing and analysis service Services provided or rendered by a registrar to an issue ] 44 [ Services provided or rendered by port operators, airport operators, airport ground service providers and terminal operators 45 [98.20 Services provided or rendered by specialized workshops or undertakings ] Auto-workshops, including authorized service stations Workshops for industrial machinery, construction and earthmoving ] machinery or other special purpose machinery, etc. 46 [ Workshop for electric or electronic equipments or appliances, etc., including computer hardware Car or automobile washing or similar service stations ] 47 [98.21 Services provided or rendered in specified fields Healthcare centre, gyms or physical fitness center, etc Body massage center Pedicure centre ] 48 [98.22 Services provided or rendered for specified purposes Fumigation services Maintenance or cleaning services Janitorial services ] 49 [ Dredging or desilting services ] Franchise services 50 [ Construction services 40 Inserted vide the Sindh Finance Act Added 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 Added vide the Sindh Finance Act, Substituted vide the Sindh Finance Act, Earlier this was substituted vide the Sindh Sales Tax on Services (Amendment) Act, 2011, after addition of Event management services and Exhibition services through the Sindh Finance Act,

9 Management Services including fund and assets management services Airport services Event management services including the services by event photographers, event videographer and the persons providing services related to such event management Exhibition services ] 51 [ Public bonded warehouses Labour and manpower supply services Service provided in the matter of manufacturing or processing for others on toll basis Race Clubs: (a) services of entry/admission (b) other services a) Rs.200 per entry ticket or entry pass of the person visiting the race event. (b) ] 52 [ Services provided or rendered by programme producers and production houses Services provided or rendered by corporate law consultants Services provided or rendered by fashion designers Services provided or rendered by call centres Services provided or rendered by persons engaged in intercity ] transportation or carriage of goods by road or through pipeline or conduit 53 [ Ready mix concrete services Intellectual property services Erection, commissioning and installation services Technical inspection and certification services, including quality control certification services and ISO certifications Valuation services, including competency and eligibility testing services ] 51 Added vide the Sindh Finance Act, Inserted vide Sindh Finance Act Inserted vide the Sindh Finance Act, E & O E.