THE

WORKING TARIFF
(Amended upto10 th July, 2024)

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 10th July, 2024

2. Services levied to Sindh Sales Tax at Reduced

Rates/Concessionary stRates vide Notification No.
SRB-3-4/8/2013 dated 1 July, 2013, as amended from
time to time upto 10th July, 2024

N.B. 1. For other specific notifications of exemption under section 10 of the Act
and for other reduced rate or higher rate notifications under section 8 of the
Act, please see the relevant specific notifications on SRB website
<www.srb.gos.pk>
2. This Working Tariff is for ease of reference only. Errors and Omissions
are expected in this Working Tariff. This Working Tariff does not create any
legal obligation or legal right. The entries made in the Second Schedule to
the Act and the notifications issued thereunder should be referred to for legal
purposes.
3. Corrections, if any, and a l s o suggestions for improvement of this
Working Tariff may please be sent at <komal.shamim@srb.gos.pk>

SINDH REVENUE BOARD

GOVERNMENT OF SINDH

1
 WORKING TARIFF
(Amended upt 10th July, 2024)
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 Effective/existing Terms and conditions for the SRB Notification No.
Heading Rate of rate(s) of eligibility to rate(s) of tax or and the date for the
Tax as per tax/exemption exemption of tax mentioned in purposes of
Second of tax subject to column (4) columns (4) and
Schedule to terms and (5)
the Act- conditions
2011 described in
column (5)
(1) (2) (3) (4) (5) (6)
98.12 Telecommunication Services 19.5% 19.5% - -
9812.1000 Telephone services 19.5% 19.5% - -
9812.1100 Fixed line voice telephone service 19.5% 19.5% - -
9812.1200 Wireless telephone 19.5% 19.5% - -
9812.1210 Cellular telephone 19.5% 19.5% - -
9812.1220 Wireless Local Loop telephone 19.5% 19.5% - -
9812.1300 Video telephone 19.5% 19.5% - -
9812.1400 Payphone cards 19.5% 19.5% - -
9812.1500 Prepaid calling cards 19.5% 19.5% - -
9812.1600 Voice mail service 19.5% 19.5% - -
9812.1700 Messaging service 19.5% 19.5% - -
9812.1710 Short Message service (SMS) 19.5% 19.5% - -
9812.1720 Multimedia message service 19.5% 19.5% - -
(MMS)
9812.1910 Shifting of telephone connection 19.5% 19.5% - -
9812.1920 Installation of telephone extension 19.5% 19.5% - -
9812.1930 Provision of telephone extension 19.5% 19.5% - -
9812.1940 Changing of telephone connection 19.5% 19.5% - -
9812.1950 Conversion of NWD connection 19.5% 19.5% - -
to non NWD or vice versa
9812.1960 Cost of telephone set 19.5% 19.5% - -
9812.1970 Restoration of telephone 19.5% 19.5% - -
9812.1990 connection
Others 19.5% 19.5% - -
9812.2000 Bandwidth services 19.5% 19.5% - -
9812.2100 Copper line based 19.5% 19.5% - -
9812.2200 Fibre-optic based 19.5% 19.5% - -
9812.2300 Co-axial cable based 19.5% 19.5% - -
9812.2400 Microwave based 19.5% 19.5% - -
9812.2500 Satellite based 19.5% 19.5% - -
9812.2900 Others 19.5% 19.5% - -
9812.3000 Telegraph 19.5% 19.5% - -
9812.4000 Telex 19.5% 19.5% - -
9812.5000 Telefax 19.5% 19.5% - -
9812.5010 Store and forward fax services 19.5% 19.5% - -
9812.5090 Others 19.5% 19.5% - -
9812.6000 Internet services 19.5% 19.5% - -
9812.6100 Internet services including email 19.5% 19.5% - -
services
9812.6110 Dial-up internet services 19.5% 19.5% - -
9812.6120 Broadband services for DSL 19.5% 19.5% - -
Connection

2
 (1) (2) (3) (4) (5) (6)
9812.6121 Copper line based 19.5% 19.5% - -
9812.6122 Fibre-optic based 19.5% 19.5% - -
9812.6123 Co-axial cable based 19.5% 19.5% - -
9812.6124 Wireless based 19.5% 19.5% - -
9812.6125 Satellite based 19.5% 19.5% - -
9812.6129 Others 19.5% 19.5% - -
9812.6130 Internet/email/Data/SMS/MMS 19.5% 19.5% - -
services on WLL networks
9812.6140 Internet/email/Data/SMS/MMS 19.5% 19.5% - -
services on cellular mobile
networks
9812.6190 Others 19.5% 19.5% - -
9812.6200 Data Communication Network 19.5% 19.5% - -
services (DCNS)
9812.6210 Copper Line based 19.5% 19.5% - -
9812.6220 Co-axial cable based 19.5% 19.5% - -
9812.6230 Fibre-optic based 19.5% 19.5% - -
9812.6240 Wireless/Radio based 19.5% 19.5% - -
9812.6250 Satellite based 19.5% 19.5% - -
9812.6290 Others 19.5% 19.5% - -
9812.6300 Value added data services 19.5% 19.5% - -
9812.6310 Virtual private Network services 19.5% 19.5% - -
(VPN)
9812.6320 Digital Signature service 19.5% 19.5% - -
9812.6390 Others 19.5% 19.5% - -
9812.7000 Others specified 19.5% 19.5% - -
telecommunication services
9812.7100 Audio Text Services 19.5% 19.5% - -
9812.7200 Teletext services 19.5% 19.5% - -
9812.7300 Trunk radio services 19.5% 19.5% - -
9812.7400 Paging services including voice 19.5% 19.5% - -
paging services and radio paging
services
9812.7900 Others 19.5% 19.5% - -
9812.8000 Tracking and alarm service 19.5% 19.5% - -
9812.8100 Vehicle tracking and other tracking 19.5% 19.5% - -
services
9812.8200 Burglar and security alarm services 19.5% 19.5% - -
9812.8900 Others 19.5% 19.5% - -
9812.9000 Telecommunication services not 19.5% 19.5% - -
elsewhere specified

3
 Part B

Tariff Description Statutory Effective/existing Terms and conditions for the eligibility to SRB
Heading rate of rate(s) of rate(s) of tax or exemption of tax Notification No.
tax as per tax/exemption mentioned in column (4) and date for the
Second of tax subject to purposes of
Schedule terms and columns (4) and
to the conditions (5)
Act, 2011 described in
column (5)
(1) (2) (3) (4) (5) (6)
98.01 Services provided or rendered
by hotels, motels, guest houses,
farmhouses, restaurants,
marriage halls & lawns, clubs
and caterers.
9801.1000 Services provided or rendered by 15% 15% - -
hotels, motels, guest houses and
farmhouses
9801.2000 Services provided or rendered by 15% 15% - -
Restaurants 8% (i) Restaurant services provided or SRB-3-4/8/2013
rendered by restaurants including the dt.1st July, 2013 as
restaurants located in hotels, motels, amended by
guest houses and farmhouses, where notification No.
payment against tax invoices for SRB-3-4/24/2024 dt.
restaurant services is received through 29th June, 2024.
debit or credit cards, mobile wallets or
QR scanning; and

(ii) Input tax credit/adjustment shall not be

admissible.
Exempt Services provided or rendered by Notification No.
restaurants whose turnover does not exceed SRB-3-4/7/2013
2.5 million rupees in a financial dated 18th June, 2013
year: as amended by
notification Nos.
Provided that the exemption shall not SRB-3-4/10/2016 dt.
apply in case of restaurants:- 28th June, 2016, No.
SRB-3-4/21/2022 dt.
28th June, 2022 and
(i) which are air-conditioned on any day
No. SRB-3-
in a financial year and which are
4/23/2024 dt. 29th
located within the building or
June, 2024.
premises of air-conditioned shopping
malls or shopping plazas;

(ii) located within the building, premises

or precincts of any hotel, motel, guest
house, farmhouse 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,
farmhouse, 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.

4
 (1) (2) (3) (4) (5) (6)
9801.3000 Services provided or rendered by 15% 15% - -
marriage halls and lawns Exempt Marriage halls and lawns which are located onNotification No.
plots measuring 800 square yards or less: SRB-3-4/7/2013, dt.
18th June, 2013 as
amended by
Provided that the exemption shall not
notification No.
apply in case of marriage halls and lawns:-
SRB-3-4/23/2024 dt.
(i) which are air-conditioned on any day29th June, 2024.
in a financial year;
(ii) located within the building,
premises or precincts of a hotel, motel,
guest house, farmhouse, 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) having branches or more than one
hall or lawn in Sindh.
9801.4000 Services provided or rendered by 15% 15% - -
Clubs Exempt Notification No.SRB-
(i) services provided by Clubs whose
3-4/7/2013 dt. 18th
initiation fee for members does not exceed June, 2013
thirty thousand rupees and whose 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 contributions 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 15% 15% - -

caterers, suppliers of food and Exempt Services provided or rendered by Notification No. SRB-
drinks caterers whose turnover does not exceed 2.5 3-4/ 7/2013 dated
million rupees in a financial year: 18th June, 2013 as
amended by
Provided that the exemption shall not notifications No.
apply in case of caterers:- SRB-3-4/10/2016 dt.
28th June, 2016 and
(i) located within the building, premises No. SRB-3-4/23/2024
or precincts of any hotel, motel, guest dt. 29th June, 2024.
house, farmhouse or club whose
services are liable to sales tax;
(ii) providing or rendering services in the
building, premises, precincts, hall or
lawn of any hotel, motel, guest house,
farmhouse, marriage hall or lawn or
club whose services are liable to sales
tax;
(iii) which are franchisers or franchisees;
(iv) having branches or more than one outlet
in Sindh; and
(v) whose total utility bills (gas, electricity
and telephone) exceed Rs. 40,000/- in
any month during a financial year.
9801.6000 Ancillary services provided or 15% 15% - -
rendered by hotels, motels, guest Exempt Ancillary services provided or rendered by Notification No. SRB-
houses, farmhouses, restaurants, Clubs whose initiation fee for members does not 3-4/7/2013 dt. 18th
marriage halls and lawns, clubs and exceed thirty thousand rupees and whose June, 2013
caterers monthly fee/subscription for the members also
does not exceed one hundred rupees.

5
 (1) (2) (3) (4) (5) (6)
98.02 Advertisement 15% - -
Exempt (i) Advertisements financed out of funds Notification No.
provided by a Government under grant in- SRB-3-4/7/2013
aid agreements. dated 18th June, 2013
as amended by
(ii) Advertisements conveying public service notifications No.
message in relation to polio eradication SRB-3-4/2/2015 dt. 1st
programme by UNICEF. July, 2015 and No.
SRB-3-4/2/2018 dt.
2nd February, 2018.
9802.1000 Advertisement on T.V 15% 15% - -
9802.2000 Advertisement on radio 15% 15% - -
9802.3000 Advertisement on closed circuit 15% 15% - -
T.V.
9802.4000 Advertisement in newspapers and 15% Exempt Advertisement in newspapers and periodicals Notification No. SRB-
periodicals published in Sindh. 3-4/7/2013, dt. 18th
June, 2013 as
amended by
notification No. SRB-
3-4/29/2019 dt. 3rd
August, 2019.
9802.5000 Advertisement on cable T.V. 15% 15% - -
Network
9802.6000 Advertisement on poles 15% 15% - -

9802.7000 Advertisement on billboards 15% 15% - -

9802.9000 Other advertisement including those 15% 15% - -
on web or internet Exempt Advertisement on the website of such of the Notification No.
newspapers and periodicals as are published in SRB-3-4/7/2013, dt.
Sindh. 18th June, 2013 as
amended by
notification No. SRB-
3-4/29/2019 dt. 3rd
August, 2019.
9803.0000 Chartered flight services within 15% 15% - -
Sindh or originating from any
air field in Sindh
98.05 Services provided or rendered
by persons authorized to
transact business on behalf of
others
9805.1000 Shipping agents 15% 15% - -
9805.2000 Stevedores 15% 15% - -
9805.2100 Ship management service 15% 15% - -
9805.3000 Freight forwarding agents 15% 15% - -
500 rupees per bill (i) Services provided by Freight Notification No.SRB-
of lading or house Forwarding agents in respect of issuance 3-4/8/2013, dt. 1st
bill of lading of bills of lading or house bills of lading; July, 2013
and

(ii) Input tax credit/adjustment shall not

be admissible.
9805.4000 Customs Agents 15% 15% - -
9805.5000 Travel agents 15% 5% Input tax credit/adjustment shall not be Notification No.SRB-
admissible. 3-4/8/2013 dated 1st
July, 2013 as amended
by notifications No.
SRB-3-4/3/2015 dt. 1st
July, 2015, No. SRB-
3-4/11/2017 dt. 5th
June, 2017 and No.
SRB-3-4/11/2019 dt
27th June, 2019.

6
 (1) (2) (3) (4) (5) (6)
9805.5100 Tour Operators 15% 5% Input tax credit/adjustment shall not be Notification No.SRB-
admissible. 3-4/8/2013 dt. 1st
July, 2013 as amended
by notifications No.
SRB-3-4/10/2014 dt.
1st July, 2014, No.
SRB-3-4/11/2017 dt.
5th June, 2017 and No.
SRB-3-4/11/2019 dt
27th June, 2019.
Exempt Services provided or rendered by tour Notification No.SRB-
operators in relation to Hajj and Umrah tour 3-4/7/2013 dt. 18th
packages. June, 2013 as
amended by
notification No. SRB-
3-4/11/2014 dt. 1st
July, 2014.
9805.6000 Recruiting agents 15% 15% - -
5% Standalone Recruiting Agents involved in Notification No. SRB-
recruitment of individuals and group of 3-4/19/2021 dt. 30th
individuals for overseas employment in June, 2021 as
countries outside Pakistan (reduced rate is amended by
effective upto June, 2026) notifications No.
SRB-3-4/18/2022 dt.
28th June, 2022 and
No. SRB-3-
4/25/2024, dated 29h
June, 2024
9805.7000 Advertising agents 15% 15% - -
9805.8000 Ship chandlers 15% 15% - -
9805.9000 Share transfer agents 15% 15% - -
9805.9100 Sponsorship services 15% 15% - -
9805.9200 Business support services 15% 15% - -
98.06 Services provided or rendered in
the matter of sale, purchase or hire
9806.1000 Purchase or sale or hire of 15% 10% Input tax credit/adjustment shall not be Notification No.
immoveable property admissible. SRB-3-4/8/2013 dt.
1st July, 2013 as
amended by
notification No. SRB-
3-4/10/2014 dt. 1st
July, 2014

9806.2000 Property dealers 15% 10% Input tax credit/adjustment shall not be Notification No.
admissible. SRB-3-4/8/2013, dt.
1st July, 2013 as
amended by
notification No. SRB-
3-4/10/2014 dt. 1st
July, 2014
9806.3000 Renting of immovable property 15% 3% Input tax credit/ adjustment shall not be Notification No.
services admissible SRB-3-4/8/2013, dt.
1st July, 2013 as
amended by
Notifications No.
SRB-3-4/3/2015 dt.1st
July, 2015, No. SRB-
3-4/9/2016 dt. 28th
June, 2016 and No.
SRB-3-4/ SRB-3-
4/11/2017 dt 1st July,
2017
Exempt Renting of immovable property services Notification No.
provided or rendered to an individual person SRB-3-4/7/2013, dated
whose income does not exceed the maximum 18th June, 2013 as
amount that is not chargeable to tax under the amended by notification
Income Tax Ordinance 2001(XLIX of 2001) No. SRB-3-4/2/2015 dt.
1st July, 2015.

7
 (1) (2) (3) (4) (5) (6)
9806.4000 Car or automobile dealers 15% 10% Input tax credit/ adjustment shall not be Notification No.
admissible. SRB-3-4/8/2013, dt.
1st July, 2013 as
amended by
notifications No.
SRB-3-4/10/2014 dt.
1st July, 2014 and
SRB-3-4/3/2015 dt.
1st July, 2015.
9806.6000 Renting of Machinery equipment, 15% 15% - -
appliances and other tangible goods

9807.0000 Services provided or rendered Input tax credit/adjustment shall not be Notification No.
by property developers or admissible. SRB-3-4/8/2013, dt.
promoters for: 1st July, 2013

a) development of purchased or (a) 100 rupees per

leased land for conversion into 15% square yard of
residential or commercial land; and
plots.

(b) construction of residential or (b) 50 rupees per

commercial units square foot of
constructed
covered area.

9808.0000 Courier services 15% 15% - -

9809.0000 Service provided or rendered 15% 15% - -

by persons engaged in
contractual execution of work Exempt Services provided or rendered by Notification No.
or furnishing supplies persons engaged in contractual execution of SRB-3-4/7/2013, dt.
work or furnishing supplies:- 18th June, 2013 as
amended by
(i) whose annual turnover does not notification No. SRB-
exceed 4 million rupees in a financial 3-4/10/2016 dt. 28th
year; and June, 2016.

(ii) in relation to the text books, published

for free distribution amongst students
free of cost, against the order of Sindh
Text Book 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.

8
 (1) (2) (3) (4) (5) (6)

9810.0000 Services provided or rendered 15% 10% Input tax credit/ adjustment shall not be Notification No.
for personal care by beauty admissible. SRB-3-4/8/2013,
st
parlours, beauty clinics, 5% (i) The registered person electronically dated 1 July, 2013 as
slimming clinics or centres and submits his election or option in Form amended by
others “B” in terms of rule 42C of the Sindh notification No. SRB-
Sales Tax on Services Rules, 2011; 3-4/7/2020 dated 6th
(ii) The registered person installs POS February, 2020
machine for electronic issuance of
invoices or receipts and gets all such
machines linked up with SRB web portal
e.srb.gos.pk to the satisfaction of SRB;
(iii) The registered person issues his tax
invoice/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
(iv) Input tax credit/ adjustment shall not be
admissible.
Exempt (i) Persons providing the services of hair Notification No.
cutting, hair dressing and hair dyeing and SRB-3-4/7/2013
shaving provided that they do not provide dt.18th June, 2013 as
any other beauty treatment, beauty care, amended by
beauty parlour or beauty clinic service; notifications No.
and SRB-3-4/11/2014 dt.
1st July, 2014, No.
(ii) Services provided or rendered by beauty SRB-3-4/2/2015 dt.
st
parlours/clinics and slimming clinics 1 July, 2015, No.
whose turnover does not exceed 2.5 th SRB-3-4/10/2016 dt.
million rupees in a financial year: 28 June, 2016 and
No. SRB-3-4/12/2019
th
Provided that the exemption shall not dt. 27 June, 2019.
apply in case of the beauty parlours/clinics and
slimming clinics:-
(a) which are located within the building,
premises or precincts of a hotel, motel,
guest house or club whose services are
liable to tax;
(b) which are franchisers or franchisees;
(c) which have any branch or have more
than one outlet in Sindh; and
(d) whose total utility (electricity, gas &
telephone) bill exceeds Rs. 25,000/- in
any month during a financial year
9811.0000 Services provided or rendered 15% 15% - -
by laundries and dry cleaners 5% (i) Services provided or rendered by stand- Notification No.
alone laundries and dry cleaners:- SRB-3-4/8/2013, dt.
1st July, 2013 as
(a) which does not provide any taxable amended by
service other than the services notification No. SRB-
th
described against tariff heading No. 3-4/11/2019 dated 27
9811.0000; and June, 2019
(b) which or any outlet/branch of which
is not located within the building,
premises or precincts of a hotel.
motel, guest house or club whose
services are liable to tax;

(ii) Input tax credit/ adjustment shall not be

admissible

9
 (1) (2) (3) (4) (5) (6)

Exempt Services provided or rendered by laundries and Notification No.

dry cleaners which do not fall under any of SRB-3-4/7/2013 dt.
these categories: -- 18th June, 2013 as
amended by
(i) laundries and dry cleaners located notification No. SRB-
within the building, premises and 3-4/11/2014 dt. 1st
precincts of a hotel, motel, guest house July, 2014, No. SRB-
or club whose services are liable to tax; 3-4/2/2015 dt. 1st July,
2015, SRB-3-
(ii) laundries and dry cleaners which are
4/10/2016 dt. 27th
franchisers or franchisees;
June, 2016 and SRB-
th
(iii) laundries and dry cleaners having any 3-4/12/2019 dt. 27
branch or more than one outlet in Sindh; June, 2019.

(iv) laundries and dry cleaners whose

turnover exceed 2.5 million rupees in a
financial year; and

(v) laundries and dry cleaners whose total

utility (electric, gas and telephone) bill
exceed Rs. 25,000/- in any month during
a financial year

98.13 Services provided or rendered 15% 15% - -

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
9813.1000 Services provided or rendered in 15% 15% - -
respect of insurance to a policy
holder by an insurer, including re-
insurer and the services provided or
rendered by insurance companies in
relation to guarantees, including an
insurance guarantee
9813.1100 Goods insurance 15% 15% - -
9813.1200 Fire insurance 15% 15% - -
9813.1300 Theft insurance 15% 15% - -
9813.1400 Marine insurance 15% 15% - -
Exempt Marine insurance for export. Notification No.
SRB-3-4/7/2013 dt.
18th June,
2013.
9813.1500 Life insurance 15% 15% - -
3% (i) Life insurance other than group life Notification
insurance; and No.SRB-3-4/8/2013
dt. 1st July, 2013 as
(ii) Input tax credit/adjustment shall not be amended by
admissible. notifications No.
SRB-3-4/17/2016 dt.
20th September, 2016
and No. SRB-3-
4/11/2019 dt. 27th
June, 2019.
Exempt Life insurance, other than group life insurance, Notification No.SRB-
of individuals for insurance policy coverage of 3-4/7/ 2013 dt. 18th
up to five hundred June, 2013 as
thousand rupees. amended by
notification No. SRB-
3-4/11/2014 dt. 1st
July, 2014.

10
 (1) (2) (3) (4) (5) (6)
9813.1600 Other insurance including Re- 15% 15% - -
insurance Exempt Crop Insurance Notification No.SRB-
3-4/7/2013 dt. 18th
June, 2013.
Exempt Health insurance services, other than group Notification No.SRB-
health insurance services, provided or rendered 3-4/7/2013 dt. 18th
to individuals covered within the meaning of June, 2013 as
clause (a) of sub-section (63)of section 2 of the amended by
Act notifications No.
SRB-3-4/11/2014 dt.
1st July, 2014 and No.
SRB-3-4/3/2017 dt.
12th January, 2017.
9813.1700 Services provided or rendered in 15% 15% - -
relation to guarantees, including an
insurance guarantee.
9813.3000 Services provided or rendered in 15% 15% - -
respect of leasing
9813.3010 Financial leasing 15% 15% - -
9813.3020 Commodity or equipment leasing 15% 15% - -
9813.3030 Hire purchase leasing 15% 15% - -
9813.3900 Services provided or rendered in 15% 15% - -
respect of modaraba and
musharika financing
9813.4000 Services provided or rendered 15% 15% - -
by banking companies in
relation to:
9813.4100 Guarantee including bank guarantee 15% 15% - -
9813.4200 Brokerage 15% 15% - -
9813.4300 Letter of credit 15% 15% - -
9813.4400 Issuance of cheque books, pay 15% 15% - -
order and demand draft
9813.4500 Bill of exchange 15% 15% - -
9813.4600 Transfer of money including 15% 15% - -
telegraphic transfer, mail
transfer and electronic transfer

9813.4700 Commission, including bill 15% 15% - -

discounting commission
9813.4800 Safe deposit lockers and safe vaults 15% 15% - -
9813.4900 Other services, not elsewhere 15% 15% - -
specified
9813.5000 Issuance, processing and operation 15% 15% - -
of credit and debit cards
9813.6000 Commission and brokerage of 15% 15% - -
foreign exchange dealings
9813.7000 Automated Teller Machine 15% 15% - -
operations, maintenance and
management
9813.8000 Service provided as banker to an 15% 15% - -
issue
9813.8100 Others, including the services 15% 15% -` -
provided or rendered by non-
banking, finance companies,
modaraba and musharika
companies and other financial
institutions
9813.9000 Service provided or rendered by a 15% 15% - -
foreign exchange dealer or 3% (i) Services provided or rendered by a foreign Notification
exchange company or money exchange dealer or exchange company or No.SRB-3-4/8/2013
changer money changer in consideration of dt. 1st July, 2013 as
“spread” charges as permitted by the State amended by
Bank of Pakistan in relation to the buying notifications No.
and selling of foreign currencies; and SRB-3-4/15/2014 dt.
19th September, 2014
(ii) Input tax credit/ adjustment shall not be and No. SRB-3-
admissible 4/24/2024 dt. 29th
June, 2024.

11
 (1) (2) (3) (4) (5) (6)
9814.1000 Architects or town planners 15% 15% - -
9814.2000 Contractor of building (including 15% 15% - -
water supply, gas supply and sanitary Exempt Subject to the condition that the annual Notification No.SRB-
works), electrical and mechanical turnover of the person providing or rendering 3-4/7/2013 dt. 18th
works (including air conditioning), the contractor service does not exceed 4 June, 2013 as
multi-disciplinary works (including million rupees in a financial year. amended by
turn-key projects) and similar other notification No. SRB-
works 3-4/10/2016 dt. 28th
June, 2016.

9814.3000 Property developers or 15% Input tax credit/adjustment shall not be Notification No.
promoters. admissible SRB-3-4/8/2013, dt.
1st July, 2013.
a) development of purchased or (a) 100 rupees
leased land for conversion into per square
residential or commercial yard of land;
plots. and
(b) 50 rupees per
(b) construction of residential or
square foot of
commercial units
constructed
covered area
9814.9000 Interior decorators 15% 15% - -
98.15 Services provided or rendered by
professionals and consultants,
etc.,
9815.1000 Medical practitioners and 15% 3% (i) Reduced rate specified under column (4) Notification No. SRB-
consultants shall be applicable on medical 3-4/8/2013 dt. 1st July,
practitioners and consultants’ services 2013 as amended by
other than the services of cosmetic and notification No. SRB-
plastic surgery classified under tariff 3-4/24/2024 dt. 29th
heading 9842.0000. June, 2024.

(ii) Input tax credit/adjustment shall not be

admissible
Exempt The services, other than the services of Notification No. SRB-
cosmetic and plastic surgery of tariff heading 3-4/7/2013 dt. 18th
9842.0000, as are provided or rendered by June, 2013 as
medical practitioners and consultants against amended by
consultation/visit fee or charges not exceeding notification No. SRB-
Rs. 3,000 per consultation/visit. 3-4/23/2024 dt. 29th
June, 2024.
9815.2000 Legal practitioners and consultants 15% 8% Input tax credit/adjustment shall not be Notification No.
admissible. SRB-3-4/8/2013,
dt.1st July, 2013 as
amended by
notifications No.
SRB-3-4/10/2014 dt.
1st July, 2014, No.
notification No. SRB-
3-4/3/2015 dt. 1st July,
2015 and No. SRB-3-
4/9/2016 dt. 28th June,
2016.
9815.3000 Accountants and auditors 15% 8% (i) The reduced rate specified in column Notification No.
(4) shall apply only in relation to SRB-3-4/8/2013,
accounting and auditing services provided dt.1st July, 2013 as
or rendered by accountants and auditors. amended by
notifications No.
(ii) Input tax credit/ adjustment shall not be SRB-3-4/10/2014 dt.
admissible. 1st July, 2014, No.
notification No. SRB-
3-4/3/2015 dt. 1st
July, 2015, No. SRB-
3-4/9/2016 dt. 28th
June, 2016. and No.
SRB-3-4/11/2019 dt.
27th June, 2019.

12
 (1) (2) (3) (4) (5) (6)
Exempt Accountants and auditors’ services exported Notification No.SRB-
and delivered by registered persons outside 3-4/ 7/2013 dt. 18th
Pakistan subject to the condition that the value June, 2013 as
of export of the services is received in foreign amended by
exchange through banking channels in the notification No. SRB-
business bank accounts of the registered person 3-4/4/2014 dt. 20th
exporting the services and is also reported to the March, 2014.
State Bank of Pakistan in the manner prescribed
by the State Bank of Pakistan.
9815.4000 Management consultants 15% 15% - -
9815.5000 Technical, scientific and 15% 15% - -
engineering consultants
9815.6000 Software or IT based system 15% 15% - -
development consultants 3% (i) The registered person electronically Notification No.SRB-
submits his election/option in Form “S” in 3-4/8/2013 dt. 1st
terms of rule 42I of the Sindh Sales Tax on July, 2013 as amended
Services Rules, 2011; and by notification No.
SRB-3-4/20/2022
(ii) Input tax credit/adjustment shall not be
admissible. dated 28th June, 2022

Exempt Software or IT-based system development Notification No.SRB-

consultants’ services exported, by registered 3-4/7/2013 dt. 18th
persons, outside Pakistan subject to the condition June, 2013 as
that the value of export of the services is received amended by
in foreign exchange through banking channels in notification No. SRB-
the business bank accounts of the registered
3-4/14/2013 dt. 2nd
person exporting the services and is also reported
to the State Bank of Pakistan in the manner August, 2013.
prescribed by the State Bank of Pakistan.
9815.9000 Other consultants including tax 15% 15% - -
consultants, human resources and 8% (i) Tax consultants. Notification No. SRB-
personnel development consultants 3-4/8/2013, dt.1st July,
(ii) Input tax credit/ adjustment shall not be 2013 as amended by
admissible. notifications No. SRB-3-
4/10/2014 dt. 1st July,
2014, No. notification
No. SRB-3-4/3/2015 dt.
1st July, 2015 and No.
SRB-3-4/9/2016 dt. 28th
June, 2016.
9817.9000 Services provided or rendered by 15% 15% - -
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 15% 10% Input tax credit/ adjustment shall not be Notification No. SRB-
admissible. 3-4/8/2013 dt 1st July,
2013.
9818.2000 Credit rating agency 15% 15% - -
9818.3000 Market research agency 15% 15% - -
98.19 Services provided or rendered
by specified persons or business
9819.1000 Stockbrokers, future brokers and 15% 15% - -
commodity brokers
9819.1100 Underwriter 15% 15% - -
9819.1200 Indenters 15% 15% - -
3% (i) Services provided or rendered by an Notification
indenter from a place of business in Sindh No.SRB-3-4/8/2013
for which the registered person receives the dt. 1st July, 2013 as
value of the services from a place outside amended by
Pakistan in foreign exchange through banking notification No.
channels in the business bank account of the SRB-3-4/11/2017
registered person in the manner prescribed by dated 5th June, 2017
the State Bank of Pakistan; and
(ii) Input tax credit/adjustment shall not be
admissible.
13
 (1) (2) (3) (4) (5) (6)
9819.1300 Commission agents 15% 15% - -
9819.1400 Packers and movers 15% 15% - -
9819.2000 Money exchanger 15% 15% - -
3% (i) Services provided or rendered by money Notification
exchanger in consideration of “spread” No.SRB-3-4/8/2013
charges as permitted by the State Bank of dt. 1st July, 2013 as
Pakistan in relation to the buying and amended by
selling of foreign currencies. notification No. SRB-
3-4/24/2024 dt. 29th
(ii) Input tax credit/ adjustment shall not be June, 2024.
admissible.
9819.3000 Rent a car and automobile rental 15% 10% Input tax credit/ adjustment shall not be Notification No.
Service admissible. SRB-3-4/8/2013 dt.
1st July, 2013 as
amended by
notification No.
SRB-3-4/10/2014 dt.
1st July, 2014
9819.5000 Surveyors 15% 15% - -
9819.7000 Outdoor photographers and 15% 15% - -
Videographers
9819.9000 Cable TV Operators 15% 10% Input tax credit/ adjustment shall not be Notification No. SRB-
admissible. 3-4/8/2013 dt. 1st
2% (i) The reduced rate of 2% as specified in July, 2013 as amended
column (4) shall apply on the services of by notification No.
“Stand-alone Cable TV Operators” as in the SRB-3-4/10/2014 dt.
“Explanation” specified in notification No. 1st July, 2014 and
SRB-3-4/24/2024 dt. 29th June, 2024. notification No. SRB-
3-4/24/2024 dated
th
(ii) Input tax credit/adjustment shall not be 29 June, 2024.
admissible.
9819.9100 Auctioneers 15% 10% Input tax credit/adjustment shall not be Notification No.SRB-
admissible. 3-4/8/ 2013 dt. 1st
July,2013 as amended
by notification No.
SRB-3-4/3/2015 dt.
1st July, 2015

9819.9200 Public relations services 15% 15% - -

9819.9300 Management consultants 15% 15% - -
9819.9400 Technical testing and analysis 15% 15% - -
service
9819.9500 Services provided or rendered by a 15% 15% - -
registrar to an issue
9819.9090 Services provided or rendered by 15% 15% - -
port operators, airport operators,
airport ground service providers
and terminal operators

98.20 Service provided or rendered

by specialized workshops
or undertakings
9820.1000 Auto-workshops, including 15% 15% - -
authorized service stations Exempt Services provided by an auto-workshop, Notification No.SRB-
other than an authorized service station, 3-4/7/2013 dt. 18th
whose turnover does not exceed 4 million June,2013 as amended
rupees in a financial year. by notification No.
SRB-3-4-/10/2016 dt.
28th June, 2016
9820.2000 Workshops for industrial 15% 15% - -
machinery, constructions and earth-
moving machinery or other special
purpose machinery, etc.

14
 (1) (2) (3) (4) (5) (6)
9820.3000 Workshop for electric or electronic 15% 15% - -
equipment or appliances, etc., Exempt Services provided or rendered by workshop Notification No. SRB-
including computer hardware. for electric or electronic equipment or 3-4/7/2013 dt. 18th
appliances, etc., including computer June, 2013 as amended
hardware whose turnover does not exceed 4 by notifications
million rupees in a financial year: No.SRB-3-4/11/2014
dt. 1st July, 2014 and
Provided that the exemption shall not No. SRB-3-4/10/2016
apply in case where the services are provided dt. 28th June, 2016.
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 15% 15% - -
similar service stations Exempt Service provided or rendered by car or Notification No. SRB-
automobile washing or similar service 3-4/7/2013 dt. 18th
stations, whose turnover does not exceed 4 June, 2013 as amended
million rupees in a financial year. by notifications
No.SRB-3-4/11/2014
dt. 1st July, 2014 and
No. SRB-3-4/10/2016
dt. 28th June, 2016.
98.21 Services provided or rendered in
specified fields
9821.1000 Health care center, gyms or physical 15% 5% (i) The registered person electronically Notification
fitness center, etc. submits his election or option in Form “G” No.SRB-3-4/8/ 2013
in terms of rule 42CC of the Sindh Sales dt. 1st July, 2013 as
Tax on Services Rules, 2011; amended by
(ii) The registered person installs POS notification No.
machine for electronic issuance of the SRB-3-4/7/2022 dt.
invoices or receipts and gets all such 6th February, 2020
machines linked up with SRB web portal
e.srb.gos.pk to the satisfaction of SRB;
(iii) The registered person issues his tax
invoices/bill of charges or receipts
electronically and no tax invoice or/bill of
charges or receipt is issued otherwise
except through the POS of the registered
person; and
(iv) Input tax credit/adjustment shall not be
admissible.
9821.2000 Sports and games center 15% 10% Input tax credit/adjustment shall not be Notification No.SRB-
admissible. 3-4/8 /2013 dt. 1st
July, 2013 as
amended by
notifications No.
SRB-3-4/21/2019 and
notification and No.
SRB-3-4/24/2024
dated 29th June, 2024.

15
 (1) (2) (3) (4) (5) (6)
9821.4000 Body massage centers 15% 10% Input tax credit /adjustment shall not be Notification No.SRB-
admissible. 3-4/8 /2013 dated 1st
5% (i) The registered person electronically July, 2013 as
submits his election in Form “B” in amended by
terms of rule 42C of the Sindh Sales notification No. SRB-
Tax on Services Rules, 2011. 3-4/7/2020 dated 6th
(ii) The registered person installs POS February, 2020
machine for electronic issuance of
invoices or receipts and get all such
machines linked up with SRB web
portal e.srb.gos.pk to the satisfaction
of SRB.
(iii) 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
(iv) Input tax credit /adjustment shall not
be admissible.
9821.5000 Pedicure center 15% 10% Input tax credit/adjustment shall not be Notification No.SRB-
admissible. 3-4/8/ 2013 dated 1st
July, 2013
5% (i) The registered person electronically Notification No.SRB-
submits his election in form “B” in 3-4/8/2013 dated 1st
terms of rule 42C of the Sindh Sales July, 2013 as amended
Tax on Services Rules, 2011; by notification No.
(ii) The registered person installs POS SRB-3-4/7/2020 dt. 6th
machine for electronic issuance of February, 2020
invoices or receipts and get all such
machines linked up with SRB web
portal e.srb.gos.pk to the satisfaction
of SRB;
(iii) 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
(iv) Input tax credit /adjustment shall not
be admissible.
98.22 Services provided or rendered
for specified purposes
9822.1000 Fumigation services 15% 10% Input tax credit/ adjustment shall not Notification No.SRB-
be admissible 3-4/8/ 2013, dt 1st
July, 2013 as amended
by notification No.
SRB-3-4/10/2014 dt.
1st July, 2014
Exempt (i) Public health fumigation services Notification No.SRB-
provided or rendered by the 3-4/7/2013, dated
Federal, Provincial or Local 18th June, 2013 as
Government and Cantonment amended by
Boards; and notification No. SRB-
(iii) Agricultural fumigation services 3-4/11/2014 dt. 1st
July, 2014.
9822.2000 Maintenance or cleaning services 15% 10% Input tax credit/ adjustment shall not Notification No.SRB-
be admissible. 3-4/8/ 2013, dated 1st
July, 2013 as
amended by
notification No. SRB-
3-4/10/2014 dt. 1st
July, 2014
9822.3000 Janitorial services 15% 10% Input tax credit/ adjustment shall not be Notification No.SRB-
admissible. 3-4/8/ 2013, dated 1st
July, 2013 as amended
by notification No.
SRB-3-4/10/2014 dt.
1st July, 2014
16
 (1) (2) (3) (4) (5) (6)
9822.4000 Dredging or desilting services 15% 10% Input tax credit/adjustment shall not be Notification No.SRB-
admissible. 3-4/8/2013, dt. 1st
July, 2013 as
amended by
notification No. SRB-
3-4/3/2015 dt. 1st
July, 2015
9823.0000 Franchise services 15% 15% The persons receiving or procuring (from a non- Notification No. SRB-
resident services provider based in a country 3-4/8/2013 dt. 1st July,
outside Pakistan) and/or the persons providing 2013 read with
or rendering the franchise services who elect or Notifications No.
opt (Form F) the statutory rate of tax at 15% SRB-3-4/3/2015 dt.
under the Special Procedure prescribed under 1st July, 2015, No.
Rule 36 of the Sindh Sales Tax on Services SRB-3-4/9/2016 dt.
Rules, 2011. 1st July, 2016, No.
10% Input tax credit/adjustment shall not be SRB-3-4/17/2017 dt.
admissible. 6th July, 2017,No.
SRB-3 4/9/2018 dated
16th May, 2018 and
No. SRB-3-4/24/2024
dt. 29th June, 2024
9824.0000 Construction services 15% 15% The registered person electronically submits Notification No. SRB-
his election or option in Form “C” by the 3-4/8/2013 dt. 1st July,
prescribed due date to opt for the standard rate 2013 as amended by
of 15% under the Special Procedure Notifications No.
prescribed under Rule 42B of the Sindh Sales SRB-3-4/10/2014 dt.
Tax on Services Rules, 2011.
1st July, 2014, No.
8% Input tax credit/ adjustment shall not be SRB-3-4/3/2015 dt.
available. 1st July, 2015, No.
SRB-3-4/9/2016 dt.
28th June, 2016 and
No. SRB-3-4/11/2019
dt. 27th June, 2019 and
5% (i) Construction services in relation to
No. SRB-3-4/24/2024
Government Civil Works for which the th
expenditure is paid out of the expenditure dated 29 June, 2024.
budget of the Federal Government or the
Provincial Government or the Local
Government or the Cantonment Board

(ii) Input tax credit/ adjustment shall not be

available.
Exempt Construction services related to: Notification No. SRB-
3-4/7/2013 dated 18th
(i) Construction work undertaken by a June, 2013 as
person whose annual turnover does amended by
not exceed 4 million rupees in a notifications No.
financial year; SRB-3-4/11/2014 dt.
(ii) Construction and development of 1st July, 2014, No.
EPZ, SEZ and diplomatic and SRB-3-4/10/2016 dt.
counselor buildings; 28th June, 2016, No.
(iii) Construction of an independent SRB-3-4/12/2019 dt.
private residential house, other than 27th June, 2019 and
a residential unit covered by tariff No. SRB-3-4/04/2020
headings 9807.0000 or 9814.3000, dt. 21st January, 2020.
having total covered area not
exceeding 10,000 square feet; and
(iv) Construction relating to such of the
low cost affordable public housing
projects as are sponsored and funded
by the Federal Government or by
Government of Sindh subject to the
condition that the houses are built or
constructed on plot of up to 125
square yards or the covered area of
the apartment and flats, so built or
constructed under the project, does
not exceed 900 square feet.

17
 (1) (2) (3) (4) (5) (6)
9825.0000 Management services including 15% 15% - -
fund and assets management
services
9826.0000 Airport services 15% 15% - -
9827.1000 Event management services 15% 15% - -
including the services by event
photographers, event videographers
and persons providing services
related to such event management
9827.2000 Exhibition services 15% 15% - -
9828.0000 Public bonded warehouses 15% 15% - -
9829.0000 Labour and manpower supply 15% 15% - -
Services
9830.0000 Services provided in the matter of 15% 15% - -
manufacturing or processing for
others on toll basis 3% (i) Services provided in the matter of Notification No.SRB-
manufacturing or processing of textile and 3-4/8/2013, dated 1st
leather goods for others on toll basis; and July, 2013 as amended
by notification No.
(ii) Input tax credit adjustment shall not be SRB-3-4/11/2019 dt.
admissible. 277th June, 2019
Exempt Services provided in the matter of such Notification No.SRB-
manufacturing or processing for others on 3-4/7/2013, dated
toll basis as are levied to Federal sales tax 18th June, 2013 as
under the Sales Tax Act, 1990. amended by
notification No. SRB-
3-4/21/2022 dt. 28th
June, 2022
9831.0000 Race Club -
a) Rs. 200 per entry ticket or (a) Input tax credit/ adjustment shall not be
(a) Services of entry/admission entry pass of the person admissible.
visiting the race event.

(b) Others b) 15%

9832.0000 Services provided or rendered by 15% 8% Input tax credit/ adjustment shall not be Notification No.SRB-
programme producers and admissible. 3-4/8/ 2013, dt. 1st
production houses July, 2013 as amended
by notifications No.
SRB-3-4/10/2014 dt.
1st July, 2014, No.
SRB-3-4/3/2015 dt.
1st July, 2015 and No.
SRB-3-4/9/2016 dt.
28th June, 2016
9833.0000 Services provided or rendered by 15% 8% Input tax credit/ adjustment shall not be Notification No.SRB-
corporate law consultants admissible. 3-4/8/ 2013, dt. 1st
July, 2013 as amended
by notifications No.
SRB-3-4/10/2014 dt.
1st July, 2014, No.
SRB-3-4/3/2015 dt.
1st July, 2015 and No.
SRB-3-4/9/2016 dt.
28th June, 2016
9834.0000 Services provided or rendered by 15% 5% Input tax credit/ adjustment shall not be Notification No.SRB-
fashion designers admissible. 3-4/8/ 2013, dt. 1st
July, 2013 as amended
by notifications No.
SRB-3-4/10/2014 dt.
1st July, 2014, No.
SRB-3-4/3/2015 dt.
1st July, 2015, No.
SRB-3-4/9/2016 dt.
28th June, 2016 and
No. SRB-3-4/11/2019
dt. 27th June, 2019.

18
 (1) (2) (3) (4) (5) (6)
9835.0000 Services provided or rendered by 15% 15% - -
call centres 3% (i) The registered person electronically Notification No.SRB-
submits his election or option in Form 3-4/8/ 2013, dated 1st
“L” in terms of the rule 42J of the Sindh July,2013 as amended
Sales Tax on Services Rules, 2011; and by notification No.
(ii) Input tax credit/adjustment shall not be SRB-3-4/20/2022 dt.
admissible. 28.06.2022.
Exempt Call center services exported and delivered Notification No. SRB-
by registered persons to persons outside 3-4/7/2013, dated
Pakistan subject to the condition that the 18th June, 2013 as
value of the export of the service is received amended by
in foreign exchange through banking notification No. SRB-
th
channels in the business bank accounts of 3-4/13/2021 dt. 30
registered person exporting the services and June, 2021.
is also reported to the State Bank of
Pakistan in the manner prescribed by the
State Bank of Pakistan.
9836.0000 Services provided or rendered by 15% 15% • The registered person electronically Notification No.SRB-
persons engaged in submits his election or option in Form 3-4/8/ 2013, dated 1st
transportation or carriage of “I” by the prescribed due date to opt for July, 2013 as
goods by road or through the standard rate of 15% under the amended by
pipeline or conduit Special Procedure prescribed under Rule notifications No.
42G of the Sindh Sales Tax on Services SRB-3-4/3/2015 dt.
Rules, 2011. 1st July, 2015, No.
SRB-3-4/9/2016 dt/
• Services provided by persons engaged in 28.06.2016, No.
Transportation of Petroleum Oils in terms SRB-3-4/11/2019 dt.
th
of the Sindh Sales Tax Special Procedure 27 June, 2019, and
(Transportation or carriage of Petroleum notification No. SRB-
Oils through Oil Tankers) Rules, 2018 3-4/24/2024 dated
th
and submit the Form appended to the said 29 June, 2024.
Rules, 2018 &
8% Input tax credit/adjustment shall not be Notification No.
admissible. SRB-3-4/1/2018
dated 2nd February,
3% (i) Services provided or rendered by persons 2018 as amended by
engaged in transportation or carriage of notification No. SRB-
goods by road or through truck addas or 3-4/32/2020 dt. 28th
through bus/wagon stands excluding road October, 2020 and
transportation or carriage of:- No. SRB-3-4/26/2024
dt. 29th June, 2024.
(a) petroleum oils through oil tankers;
(b) 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
(c) goods and cargo through vehicles
operated by Fleet Logistic
Companies having not less than 25
vehicles in its Fleet; and
(ii) Input tax credit/adjustment shall not
be admissible.
9837.0000 Ready mix concrete services 15% 15% The registered person electronically submits Notification No.SRB-
his election or option in form “R” by the 3-4/8/2013, dated 1st
prescribed due date to opt for the standard rate July,2013 as amended
of 15% under the Special Procedure by Notification No.
prescribed under Rule 42BB of the Sindh Sales SRB-3-4/3/2015 dt.
Tax on Services Rules, 2011. 1st July, 2015, No.
8% Input tax credit/adjustment shall not be SRB-3-4-/9/2016 dt.
admissible. 28th June, 2016 and
No. SRB-3-4/24/2024
dated 29th June, 2024.

19
 (1) (2) (3) (4) (5) (6)

9838.0000 Intellectual Property Services 15% 15% The registered person electronically submits Notification No. SRB-
his election or option in Form “F” by the 3-4/8/2013 dt. 1st July,
prescribed due date to opt for the standard rate 2013 read with
of 15%. Notifications No.
10% Input tax credit/adjustment shall not be SRB-3-4/3/2015 dt.
admissible.
1st July, 2015, No.
SRB-3-4/9/2016 dt.
1st July, 2016, No.
SRB-3-4/17/2017 dt.
6th July, 2017,No.
SRB-3 4/9/2018 dated
16th May, 2018 and
No. SRB-3-4/24/2024
dt. 29th June, 2024

9839.0000 Erection, commissioning and 15% 15% - -

installation services
9840.0000 Technical inspection and 15% 15% - -
certification services, including
quality control certification services
and ISO Certifications

9841.0000 Valuation services, including 15% 15% - -

competency and eligibility testing
services
9842.0000 Cosmetic and plastic surgery and 15% 15% - -
Transplantations
Exempt Cosmetic and plastic surgery (other than an Notification No. SRB-
aesthetic cosmetic or plastic surgery 3-4/7/2013, dated
undertaken to preserve, protect or enhance 18th June, 2013
physical appearance or beauty) 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, including advisory 15% 15% - -
or consultancy services for
migration or visa application filing
services
9844.0000 Debt collection services and other 15% 15% - -
debt recovery services provided or
rendered by debt collection
agencies or recovery agencies or
other persons
9845.0000 Supply chain management or 15% 15% - -
distribution (including delivery) 5% (i) In case where the distribution services Notification No. SRB-
services are provided or rendered by a registered 3-4/8/2013 dated 1st
person in relation to the drugs registered July, 2013 as amended
under the Drugs Act, 1976 (Act No. by notification No.
XXXI of 1976); and SRB-3-4/24/2024
dated 29th June, 2024
(ii) Input tax credit/adjustment shall not be
admissible.
9846.0000 Services provided or rendered by 15% 5% Input tax credit/adjustment shall not be Notification No. SRB-
cab aggregator and the services admissible. 3-4/8/2013, dated, 1st
provided or rendered by the July, 2013 as amended
owners or drivers of the vehicles by notification No.
using the cab aggregator services SRB-3-4/21/2019 dt.
1st July, 2019
9847.0000 Warehouse or depots for storage or 15% 15% - -
cold storages

20
 (1) (2) (3) (4) (5) (6)
9848.0000 Training services 15% 5% Input tax credit/adjustment shall not be Notification No. SRB-
admissible. 3-4/8/2013, dated, 1st
July, 2013 as amended
by notification No.
SRB-3-4/21/2019 dt. 1st
July, 2019
9849.0000 Actuarial Service 15% 15% - -

9850.0000 Services of mining of minerals and 15% 15% - -

allied and ancillary services in relation
thereto
9851.0000 Site preparation and clearance, 15% 15% - -
excavation and earth moving and
demolition services
9852.0000 Waste collection, transportation, 15% 15% - -
processing and management services
9853.0000 Vehicle towing, vehicle parking and 15% 5% Input tax credit/adjustment shall not be Notification No. SRB-
valet services admissible. 3-4/8/2013, dated, 1st
July, 2013 as amended
by notification No.
SRB-3-4/21/2019 dt. 1st
July, 2019 and
notification No. SRB-
3-4/24/2024 dated 29th
June, 2024
9854.0000 Electric power transmission 15% 15% - -
services
9855.0000 Insurance agents 15% 5% Input tax credit/adjustment shall not be Notification No. SRB-
admissible. 3-4/8/2013, dated, 1st
July, 2013 as amended
by notification No.
SRB-3-4/21/2019 dt. 1st
July, 2019
9856.0000 Services provided or rendered by 15% 15% - -
truck aggregators and the services
provided or rendered by the owners or
drivers of trucks or other cargo
transportation vehicles using the
services of a truck aggregator
9857.0000 Education services 15% 3% Input tax credit/adjustment shall not be Notification No. SRB-
admissible. 3-4/8/2013, dated, 1st
July, 2013 as amended
by notification No.
SRB-3-4/24/2024 dated
29th June, 2024
Exempt Education services provided or rendered by an Notification No. SRB-
educational institution where the amount of 3-4/7/2013, dated 18th
fee/charges for such services does not exceed Rs. June, 2013 as amended
500,000 per annum per student. by notification No.
SRB-3-4/23/2024 dated
29th June, 2024.
9858.0000 Services provided or rendered by 15% 3% (i) Services of provision of rooms/beds by Notification No. SRB-
hospitals and clinics hospitals and clinics for its indoor patients or 3-4/8/2013, dated, 1st
day-care patients where the per day charges July, 2013 as amended
(including allied fixed charges, if any) for by notification No.
such rooms/beds exceed Rs. 25,000 per SRB-3-4/24/2024 dated
room/bed; and 29th June, 2024

(ii) Input tax credit/adjustment shall not be

admissible.

Exempt Services provided or rendered by hospitals and Notification No. SRB-

clinics other than the services of provision of 3-4/7/2013, dated 18th
rooms/beds by hospitals and clinics for its indoor June, 2013 as amended
patients or day-care patients where the per day by notification No.
charges (including allied fixed charges, if any) for SRB-3-4/23/2024 dated
such rooms/beds exceed Rs. 25,000 per room/bed. 29th June, 2024.

21
NOTE: FOR SPECIAL PROCEDURE RULES, PLEASE SEE THE RELEVANT NOTIFICATIONS (AS AMENDED UPTO DATE) INCLUDING:-

S. No Notification No. and Date Description of Special Procedure Rules

Notification No. SRB-3-4/14/2014, dated 1st July, 2014. Sindh Sales Tax Special Procedure (Withholding) Rules, 2014.
1.
Notification No. SRB-3-4/1/2018, dated 2nd February, 2018 Sindh Sales Tax Special Procedure (Transportation or Carriage of Petroleum
2. Oil through Oil Tankers) Rules, 2018.
Notification No. SRB-3-4/23/2019, dated 1st July, 2019. Sindh Sales Tax Special Procedure (Services provided or rendered by cab
3. aggregator and the services provided or rendered by owners or drivers of the
motor vehicle using the cab aggregator services) Rules, 2019.
Notification No. SRB-3-4/46/2023 dated 27th September, Sindh Sales Tax Special Procedure (Tax on Specified Services) Rules, 2023
4. 2023
Notification No. SRB-3-4/03/2022 dated 21st February, Sindh Sales Tax Special Procedure (Online Integration of Business) Rules,
5. 2022 2022:

[E&OE]

The above information in this Working Tariff, is only for guidance. For the purpose of any legal matter, kindly refer to the provisions of the Sindh
Sales Tax on Services Act, 2011and the Sindh Sales Tax on Services Rules, 2011 and also the other rules and notifications issued under the Act,
2011.

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