Sindh Act XII of 2011 · 211 pages
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The
SINDH SALES TAX ON SERVICES
ACT, 2011
Notification No. PAS/Legis-B-19/2011, dated 10th June,
2011.--The Sindh Sales Tax on Services Bill, 2011 having been
passed by the Provincial Assembly of Sindh on 6th June, 2011 and
assented to by the Governor of Sindh on 10th June, 2011 is hereby
published as an Act of the Legislature of Sindh.
SINDH ACT NO. XII OF 2011
AN
ACT
to provide for the levy of a tax on services provided rendered,
Initiated, received or consumed in the Province of Sindh
Preamble.--WHEREAS in accordance with the
Constitution of the Islamic Republic of Pakistan 1973 the
imposition, administration, collection and enforcement of taxes on
services is the prerogative of the provinces.
WHEREAS it is expedient to provide for the levy of a tax
on services provided, rendered, initiated, received 1[, originated,
executed] or consumed in the Province of Sindh and for all matters
incidental and ancillary thereto or connected therewith.
Chapter-I
PRELIMINARY
1. Short title, extent and commencement.--(1) This Act
may be called the Sindh Sales Tax on Services Act, 2011.
1. The commas and words inserted by the Sindh Finance Act, 2013 (XLI of 2013),
(Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
( Sindh 47 )
Sindh 48 Sindh Sales Tax on Services Act, 2011 [Ch. I]
(2) It shall extend to the whole of the Province of
Sindh.
(3) This Act shall come into force with effect from the
first day of July, 2011.
1
[2. Definitions.--In this Act, unless there is anything repugnant
1. Section 2 substituted by the Sindh Finance Act, 2013 (XLI of 2013), (Assented on: 11th
July, 2013), reported as PTCL 2014 BS. 332. At the time of substitution Rule 2 was as
under:--
“2. Definitions.--In this Act, unless there is anything repugnant in the subject or
context--
(1) “Assistant Commissioner SRB” means a person appointed as an Assistant
Commissioner of the Sindh Revenue Board under section 34;
(2) “Appellate Tribunal SRB” means the Appellate Tribunal of the Sindh
Revenue Board established under section 60;
(3) “arrears”, in relation to a person, shall mean, on any day, the sales tax due
and payable by the person under this Act before that day but which has not yet
been paid;
(4) “associates” or “associated persons” refers to--
(i) two persons, where the relationship between them is such that one
may reasonably be expected to act in accordance with the
intentions of the other, or both persons may reasonably be expected
to act in accordance with the intentions of a third person;
Provided that two persons shall not be associates solely
by reason of the fact that one person is an employee of the other or
both persons are employees of a third person;
(ii) without limiting the generality of paragraph (i) and subject to
paragraph (iii), the following persons shall always be treated as
associates, namely:--
(a) an individual and a relative of that individual;
(b) members of an association of persons;
(c) a member of an association of persons and the
association, where the member, either alone or together
with an associate or associates under another
application of this section controls fifty per cent or
more of the rights to income or capital of the
association;
(d) a shareholder in a company and the company, where the
shareholder, either alone or together with an associate
or associates under another application of this section,
controls either directly or through one or more
interposed persons--
(i) fifty per cent or more of the voting power in
the companies;
(ii) fifty per cent or more of the rights to
dividends; or
[Ch. I] Preliminary Sindh 49
(iii) fifty per cent or more of the rights to capital;
and
(e) two companies, where a person, either alone or together
with an associate or associates under another
application of this section, controls either directly or
through one or more interposed persons--
(i) fifty per cent or more of the voting power in
both companies;
(ii) fifty per cent or more of the rights to
dividends in both companies; or
(iii) fifty per cent or more of the rights to capital
in both companies.
(iii) two persons shall not be associates under sub-paragraph (a) or (b)
of paragraph (ii) where the Commissioner SRB is satisfied that
neither person may reasonably be expected to act in accordance
with the intentions of the other.
(iv) in this section, “relative” in relation to an individual, means--
(a) an ancestor, a descendant of any of the grandparents, or
an adopted child, of the individual, or of a spouse of the
individual; or
(b) a spouse of the individual or of any person specified in
sub-paragraph (a) above.
(5) “association of persons” includes a firm, any artificial juridical person and
body of persons formed under a foreign law, but does not include a company;
(6) “banking company” means a banking company as defined in the Banking
Companies Ordinance, 1962 (LVII of 1962) and includes any body corporate
which transacts the business of banking in Pakistan;
(7) “Board” means the Sindh Revenue Board established under the Sindh
Revenue Board Act, 2010;
(8) “Commissioner SRB” means a person appointed as a Commissioner of the
Sindh Revenue Board under section 34;
(9) “Commissioner (Appeals) SRB” means a person appointed as a
Commissioner (Appeals) of the Sindh Revenue Board under section 34;
(10) “common taxpayer identification number” means the registration number
or any other number allocated to a registered person;
(11) “company” means--
(a) a company as defined in the Companies Ordinance, 1984 (XL VII
of 1984);
(b) a body corporate formed by or under any law in force in Pakistan;
(c) a modaraba;
(d) a body incorporated by or under the law of a country other than
outside Pakistan;
(e) a trust, a co-operative society or a finance society or any other
society established or constituted by or under any law for the time
being in force; or
(f) a foreign association, whether incorporated or not, which the Board
has, by general or special order, declared to be a company for the
purposes of this Act.
Sindh 50 Sindh Sales Tax on Services Act, 2011 [Ch. I]
(12) “computerized system” means any comprehensive information technology
system to be used by the Board or any other office as may be notified by the
Board, for carrying out the purposes of this Act;
(13) “default surcharge” means the default surcharge levied under section 44;
(14) “Deputy Commissioner SRB” means a person appointed as a Deputy
Commissioner of the Sindh Revenue Board under section 34;
(15) “document” includes, but is not limited to, any electronic data, computer
programmes, computer tapes, computer disks, micro-films or any other
medium for the storage of such data;
(16) “due date” in relation to the furnishing of a return under Chapter IV means
the 15th day of the month following the end of the tax period, or such other
date as the Board may, by notification in the official Gazette, specify;
(17) “economic activity” shall have the meaning given in section 4;
(18) “e-intermediary” means a person appointed as e-intermediary under section
71;
(19) “exempt service” means a service which is exempt from tax under section 10;
(20) “financial year” means the period from 1 July of one year to 30 June of the
following year;
(21) “firm” means the relation between persons who have agreed to share the
profits of a business carried on by all or any of them acting for all;
(22) “goods” include every kind of movable property other than actionable claims,
money, stocks, shares and securities; and would not include an service defined
under clause (35)
(23) “Government” means the Government of Sindh;
(24) “Inter-Bank Rate” means the Karachi Inter-Bank offered rate prevalent on
the first day of each quarter of the financial year;
(25) “officer of the SRB” means any officer of the Sindh Revenue Board
appointed under section 34;
(26) “open market price” shall have the meaning given in section 6;
(27) “person” means,--
(a) an individual;
(b) a company or association of persons incorporated, formed,
organized or established in Pakistan or elsewhere;
(c) the Federal Government;
(d) a Provincial Government;
(e) a local authority in Pakistan; or
(f) a foreign government, a political subdivision of a foreign
government, or public international organization;
Explanation.--The use of the word “he” in this Act shall
be taken to refer to any or all of (a) to (f) as required in the context
of the relevant section.
(28) “place of business in Sindh” means that a person--
(a) owns, rents, shares or in any other manner occupies a space in
Sindh from where it carries on an economic activity; or
(b) carries on an economic activity through any other person such as
an agent, associate, franchisee, branch, office, or otherwise in
Sindh but not including a liaison office.
[Ch. I] Preliminary Sindh 51
(29) “prescribed” means prescribed by rules made under this Act;
(30) “registration number” means the number allocated to a registered person for
the purpose of this Act;
(31) “registered person” means a person who is registered or is liable to be
registered under this Act or any other person or class of persons notified by
the Board in the official Gazette;
(32) “return” means any return required to be furnished under Chapter-IV of this
Act;
(33) “resident”--
(i) An individual shall be a resident for a financial year, if the
individual--
1. place of business; or
2. has his permanent address, as listed in the individual’s
national identity card, in Sindh;
(ii) An association of persons shall be a resident for a financial year if:-
1. its registered office is in Sindh; or
2. it has a place of business in Sindh; or
3. the control or management of the affairs of the
association of persons is situated wholly or almost
wholly in Sindh at any time during the relevant
financial years;
(iii) A company shall be a resident for a financial year if:--
1. its registered office is in Sindh; or
2. it has a place of business in Sindh; or
3. the control or management of the affairs of the company
is situated wholly or almost wholly in Sindh at any time
during the relevant financial years;
(34) “sales tax” means--
(a) the tax, additional tax, or default surcharge levied under this Act;
(b) a fine, penalty or fee imposed or charged under this Act; and
(c) any other sum payable under the provisions of this Act or the rules
made there under;
(35) “service” or “services” includes, but is not limited to, the activities listed in
column (2) of the First Schedule to this Act read with Chapter 98 of the
Pakistan Customs Tariff;
(36) “Schedule” means a schedule appended to this Act;
(37) “short-paid” means where a registered person pays an amount of tax less than
the tax due as indicated in the person’s return filed under section 30;
(38) “similar service” means any other service which is the same as, or closely
resembles, the other service in character, quality, quantity, functionality,
materials, and reputation;
(39) “special audit” means an audit conducted under section 29;
(40) “Special Judge” means a special judge appointed under section 37;
(41) “tax fraud” means knowingly, dishonestly or fraudulently and without any
lawful excuse--
(a) doing of any act or causing to do any act; or
Sindh 52 Sindh Sales Tax on Services Act, 2011 [Ch. I]
in the subject or context,--
(1) “accountant” means--
(i) a chartered accountant as defined in the
Chartered Accountants Ordinance, 1961
(Ordinance No. X of 1961), and includes the
Associate and Fellow members thereof;
(ii) a cost and management accountant as
defined in the Cost and Management
Accountants Act, 1966 (Act No. XIV of
1966), and includes the Associate and
Fellow members thereof;
(iii) a firm or an association of chartered
accountants or cost and management
accountants; and
(iv) other accountants or association of
accountants notified in this behalf by the
Board;
1
[(1A) “active taxpayer” means a registered person who
does not fall in any of the following categories:--
(a) whose registration is suspended in terms of
section 25; and
(b) omitting to take any action or causing the omission of any action,
including providing taxable services without being registered under
this Act; or
(c) falsifying or causing falsification of tax invoices;
in contravention of the duties or obligations imposed under this Act or rules or
instructions issued thereunder with the intention of understating the tax
liability or underpaying the tax liability in any tax period;
(42) “tax period” means a period of one month or such other period as the Board
may, by notification in the official Gazette, specify;
(43) “taxable service” shall have the meaning given in section 3;
(44) “value of a taxable service” shall have the meaning given in section 5;
(45) For the purposes of this Act, the provision of a service or providing a service
shall include the rendering or initiation of that service where the context so
requires.”
1. Clause (1A) inserted by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
[Ch. I] Preliminary Sindh 53
(b) who has failed to e-file his returns
consecutively for four tax periods;]
(2) “advertisement” includes a notice, circular, label,
wrapper, document, banner, hoarding, billboard, or
any other audio or visual representation made or
displayed by any means including print media,
electronic media, telecommunication media, light,
paint, colouration, sound, smoke or gas, or
otherwise;
(3) “advertising agent” means a person engaged in
providing any service connected with the making,
preparation, display, demonstration or exhibition of
advertisement in any manner and includes an
advertising agency or media agent or advertising or
media consultant 1[or media buying house], by
whatever name called;
(4) “agent”, means a person who is authorized to act on
behalf of another person (called ‘the principal’) to
create a legal relationship with a third party, and
includes a person specified as an agent under
section 67;
(5) “airport ground service provider” and “airport
service provider” mean and include any service
provider, operator and airline providing or rendering
ground or ramp services, including passenger and
cargo handling services, to other airlines or to
aircraft operators of scheduled or non-scheduled
flights, and also include the handling agents
authorized by the Civil Aviation Authority or other
airport operators;
(6) “aircraft operator” means and includes any person
who provides the services of transportation or
carriage of passengers, goods, cargo, baggage or
1. The words inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
Sindh 54 Sindh Sales Tax on Services Act, 2011 [Ch. I]
mail by aircraft;
(7) “airport operator” means and includes the Civil
Aviation Authority and any other authority or
organization or office managing or operating a
customs airport, as notified under section 9 of the
Customs Act, 1969 (Act No. IV of 1969);
(8) “Appellate Tribunal” means the Appellate
Tribunal of the Sindh Revenue Board established
under section 60;
(9) “architect” means and includes an architect or a
town planner as defined in section 2 of the Pakistan
Council of Architects and Town Planners
Ordinance, 1983 (Ordinance IX of 1983), and also
includes an association of persons or a commercial
concern engaged in any manner, whether directly or
indirectly, in the field of architecture or town
planning;
(10) “arrears”, in relation to a person, means the tax
due and payable by the person on a day under this
Act, which has not been paid by that day in the
prescribed manner;
(11) “Assistant Commissioner” means a person
appointed as an Assistant Commissioner of the
Sindh Revenue Board under section 34;
(12) “associates” or “associated persons” refers to--
(i) two persons, where the relationship between
them is such that one may reasonably be
expected to act in accordance with the
intentions of the other, or both persons may
reasonably be expected to act in accordance
with the intentions of a third person;
Provided that two persons shall not
be associates solely by reason of the fact that
one person is an employee of the other or
[Ch. I] Preliminary Sindh 55
both persons are employees of a third
person;
(ii) without prejudice to the generality of
paragraph (i) and subject to paragraph (iii)
of this clause, the following persons shall
always be treated as associates, namely:--
(a) an individual and a relative of that
individual;
(b) members of an association of
persons;
(c) a member of an association of
persons and the association, where
the member, either alone or together
with an associate or associates under
another application of this clause,
controls fifty per cent or more of the
rights to income or capital of the
association;
(d) a shareholder in a company and the
company, where the shareholder,
either alone or together with an
associate or associates under another
application of this clause, controls
either directly or through one or
more interposed persons--
(i) fifty per cent or more of the
voting power in the company;
(ii) fifty per cent or more of the
rights to dividends; or
(iii) fifty per cent or more of the
rights to capital; and
(e) two companies, where a person,
either alone or together with an
associate or associates under another
Sindh 56 Sindh Sales Tax on Services Act, 2011 [Ch. I]
application of this clause, controls
either directly or through one or
more interposed persons--
(i) fifty per cent or more of the
voting power in both
companies;
(ii) fifty per cent or more of the
rights to dividends in both
companies; or
(iii) fifty per cent or more of the
rights to capital in both
companies; and
(iii) two persons shall not be associates under
sub-paragraphs (a) or (b) of paragraph (ii) of
this clause where the Commissioner SRB is
satisfied that neither person may reasonably
be expected to act in accordance with the
intentions of the other;
Explanation:--The expression “relative”
in relation to an individual, means--
(a) an ancestor, a descendant of any of
the grandparents, or an adopted
child, of the individual, or of a
spouse of the individual; or
(b) a spouse of the individual or of any
person specified at (a) 1[of] this
explanation.
(13) “association of persons” includes a firm, any
artificial juridical person and anybody of persons
formed under a foreign law, but does not include a
company;
1. The word inserted by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
[Ch. I] Preliminary Sindh 57
1
[(13A) “auctioneer” means a person providing or
rendering services in relation to auction of property,
movable or immovable and tangible or intangible, in
any manner.
Explanation:--“Auction of property”
includes calling the auction or providing facility,
advertising or illustrative services, pre-auction price
estimates, short term storage services and repair and
restoration services in relation to auction of
property;]
2
[(13B) “Auditor” means a person appointed as an Auditor
of Sindh Revenue Board under section 34;]
(14) “authorized service station” means a service
station or service center, authorized by a motor
vehicle manufacturer, whether local or foreign, to
carry out any service or repair or reconditioning or
restoration or decoration of motor vehicles,
classified under Chapter 87 3[of the First Schedule]
of the Customs Act, 1969 (Act No. IV of 1969),
manufactured by such manufacturer;
Explanation:--The services by authorized
service stations include--
(1) the services provided during the warranty
period as well as after the expiry of the
warranty period;
(2) the services provided even for the vehicles
and machinery not manufactured by the
1. Clause (13A) inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
2. Clause (13B) inserted by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th
July, 2019), reported as PTCL 2019 BS. 773.
3. The words inserted by the Sindh Finance Act, 2016 (XXIV of 2016), (Assented on: 18th
July, 2016), reported as PTCL 2016 BS. 445.
Sindh 58 Sindh Sales Tax on Services Act, 2011 [Ch. I]
manufacturer appointing or authorizing such
service station; and
(3) the services provided against charges billed
by way of reimbursement, whether from the
manufacturer or insurance companies or
leasing companies or other such persons;
(15) “automated teller machine” means an interactive
automatic machine, whether owned or outsourced
by banks and other financial institutions, designed
to dispense cash, accept deposit of cash, transfer
money between bank accounts and facilitate other
financial transactions including payments of bills;
(16) “automated teller machine operations,
maintenance, and management” means a service
provided in relation to automated teller machines
and includes site selection, contracting of location,
acquisition, financing, installation, certification,
connection, maintenance, transaction processing,
cash forecasting, replenishment, reconciliation and
value added services;
(17) “beauty parlour” or “beauty clinic” means a
person or an establishment providing beauty
treatment services including hair cutting, hair
dyeing, hair dressing, face care, face treatment,
cosmetic treatment, manicure, pedicure, make-up
including bridal make-up, and counseling services
on beauty care, face care or make-up or other such
identical or similar services;
(18) “Board” means the Sindh Revenue Board
established under section 3 of the Sindh Revenue
Board Act, 2010 (Sindh Act No. XI of 2010);
1
[(18A) “business bank account” means the bank account
1. Clause (18A) inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
[Ch. I] Preliminary Sindh 59
of a person for business transaction, subject to the
condition that such account is declared by him in
the prescribed application for registration submitted
for obtaining a registration number or for changing
the particulars thereof;]
(19) “business support service” means services
provided in relation to business or commerce and
includes 1[the processing, clearing and settlement
services provided or rendered by any person in
relation to securities, commodities and futures
contracts and also includes] evaluation of
prospective buyers, telemarketing, call centre
facilities, accounting and processing of transactions,
processing of purchase orders and fulfillment
services, information and tracking of delivery
schedules, managing distribution and logistics,
customer relationship management services,
operational assistance for marketing, formulation of
customer service and pricing policies, infrastructural
support services and other transaction processing.
Explanation.--For the purposes of this
clause, the expression “infrastructural support
services” includes providing office alongwith
utilities, lounge, reception with personnel to handle
messages, secretarial services, telecommunication
facilities, pantry and security;
2
[(19A) “cab aggregator” means a person who is an
aggregator or operator or Intermediary or online
market place who canvasses or solicits or facilitates
passengers for travel by motor vehicles like taxi,
cab, car, van, motorcycle and rickshaw, and who
1. The words inserted by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
2. Clause (19A) inserted by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th
July, 2019), reported as PTCL 2019 BS. 773.
Sindh 60 Sindh Sales Tax on Services Act, 2011 [Ch. I]
connects the passenger or the intending passenger to
a driver of any of the aforesaid motor vehicles
through telephone, cellular phone, Internet, web-
based services or GPS or GPRS-based services,
electronic or digital means, whether or not he
charges or collects any fee, fare, commission,
brokerage or other charges or consideration for
providing or rendering such services;]
(20) “cable TV operator” includes local loop holder
and means a person who owns, controls, manages or
runs any cable television system and is engaged in
reception of broadcast pre-recorded or live signals
from different channels for distribution to
subscribers through a set of closed transmission
path or wireless, and is liable to license as a cable
TV operator under the Pakistan Electronic Media
Regulatory Authority Ordinance, 2002 (Ordinance
No. XIII of 2002);
1
[(20A) “call centre” means an establishment providing or
rendering the services of receiving or transmitting
requests by telephone, facsimile, live support
software, social media and e-mail, whether for the
product support or business support of any person or
for information inquiries from consumers or for
telemarketing, soliciting of donations and
subscriptions, debt collection, market research or
other similar services;]
2
[(20B) “car or automobile dealer”, by whatever name
called, means a person who is engaged in providing
or rendering the services in relation to sale,
purchase, transfer, leasing, marketing or booking of
1. Clause (20A) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
2. Clause (20B) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
[Ch. I] Preliminary Sindh 61
cars and automobiles, whether imported or locally
assembled or locally manufactured, including new,
old and used cars or automobiles;]
1
[(20C) “car or automobile washing or similar service
station” means a service station or a service centre
or an establishment providing or rendering the
services in relation to maintenance of cars or
automobiles, including the services of inspecting,
detailing, washing, cleaning, polishing, waxing, oil
coating, lubricating, tuning, changing of oils, filters
and plugs, denting, painting, repairing and other
similar services;]
(21) “caterer”, by whatever name called, means a
person who in ordinary course of business and in
relation to events, functions, ceremonies, parties,
get-together, occasions, etc., provides or supplies,
either directly or indirectly, various services
including food, edible preparations, beverages,
entertainment, furniture or fixture, crockery or
cutlery, pandal or shamiana, ornamental or
decorative accessories or lighting for illumination;
(22) “club” includes a membership club and a
proprietary club and means a person, a body of
persons, an establishment, an organization or a
place, the membership of which is restricted to a
particular class of people or which is run on the
basis of mutuality or otherwise and provides various
services, facilities, utilities or advantages for an
amount of fee, consideration, subscription or
charges, including those for initial membership,
whether or not it provides food or drinks or has any
arrangement for boarding or lodging or games;
1. Clause (20C) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
Sindh 62 Sindh Sales Tax on Services Act, 2011 [Ch. I]
1
[(22A) “commission agent” means a person who acts on
behalf of another person for causing sale or
purchase of goods or provision or receipt of
services, for a consideration, and includes any
person who, while acting on behalf of another
person,--
(i) deals with goods or services or documents of
title to such goods or services; or
(ii) collects payment of sale price of such goods
or services; or
(iii) guarantees for collection or payment for
such goods or services; or
(iv) undertakes any activity relating to such sale
or purchase of such goods or provision or
receipt of such services;]
(23) “Commissioner” means a person appointed as a
Commissioner of the Sindh Revenue Board under
section 34;
(24) “Commissioner(Appeals)” means a person
appointed as a Commissioner(Appeals) of the Sindh
Revenue Board under section 34;
(25) “Commissionarate” means the office of the
Commissioner or the Commissioner(Appeals)
having jurisdiction specified under this Act and the
rules made thereunder;
(26) “common taxpayer identification number” means
the registration number or any other number or
identification number allocated to a person for the
purposes of this Act;
(27) “commodity broker” means a broker as defined in
1. Clause (22A) inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
[Ch. I] Preliminary Sindh 63
clause (b) of sub-rule (1) of rule 2 of the
Commodity Exchange and Future Contracts Rules,
2005, made under section 33 of the Securities and
Exchange Ordinance, 1969 (Ordinance No. XVII of
1969);
(28) “company” means--
(a) a company as defined in the 1[Companies
Act, 2017 (Act No. XIX of 2017)];
(b) a banking company and foreign banking
company as defined in the Banking
Companies Ordinance, 1962 (Ordinance No.
LVII of 1962), and includes any body
corporate which transacts the business of
banking in Pakistan;
(c) a non-banking finance company (NBFC)
and the notified entities as specified in
section 282A of the Companies Ordinance,
1984 (Ordinance No. XLVII of 1984), read
with 2[sub-section (1) of section 509 of the
Companies Act, 2017 (Act No. XIX of
2017) and] the Non-Banking Finance
Company (Establishment and Regulation)
Rules, 2003;
(d) a body corporate formed by or under any
law in force in Pakistan;
(e) a modaraba company as defined in the
Modaraba Companies and Modaraba
(Floatation and Control) Ordinance, 1980
(Ordinance No. XXXI of 1980);
1. Substituted for the words “Companies Ordinance, 1984 (Ordinance No. XLVII of 1984)”
by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of 2023), (Assented on:
8th March, 2023), reported as PTCL 2023 BS. 41.
2. The words inserted by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
Sindh 64 Sindh Sales Tax on Services Act, 2011 [Ch. I]
(f) a financial institution as defined in the
Financial Institutions (Recovery of
Finances) Ordinance, 2001 (Ordinance No.
XLVI of 2001), including a microfinance
institution licensed under the Microfinance
Institutions Ordinance, 2001 (Ordinance No.
LV of 2001) and a Islamic financial
institution;
(g) a body incorporated by or under the law of a
country outside Pakistan relating to
incorporation of companies;
(h) a trust, a co-operative society or a finance
society or any other society established or
constituted by or under any law for the time
being in force; or
(i) a foreign association, whether incorporated
or not, which the Board has, by general or
special order, declared to be a company for
the purposes of this Act.
(29) “computerized system” means any comprehensive
information technology system used by the Board or
any other office as may be notified by the Board, for
carrying out the purposes of this Act;
1
[(29A) “cosmetic and plastic surgery” includes the
services provided or rendered by any person, in
relation to aesthetic or cosmetic surgery or plastic
surgery like abdominoplasty (tummy tuck),
2
[blepharoplasty] (eyelid surgery), mammoplasty,
buttock augmentation and lift, rhinoplasty
(reshaping of nose), otoplasty (ear surgery),
rhytidectomy (face lift), liposuction (removal of fat
1. Clause (29A) inserted by the Sindh Finance Act, 2016 (XXIV of 2016), (Assented on:
18th July, 2016), reported as PTCL 2016 BS. 445.
2. Substituted for the word "bletharoplasty" by the Sindh Finance Act, 2017 (XXIV of
2017), (Assented on: 14th July, 2017).
[Ch. I] Preliminary Sindh 65
from the body), brow lift, cheek augmentation,
facial implants, lip augmentation, forehead lift,
cosmetic dental surgery, orthodontics, aesthetic
dentistry, laser skin surfacing, hair grafting, hair
transplant and such other similar surgery.]
(30) “courier services” includes the services provided
or rendered by any person engaged in the
transportation, carriage or delivery of time-sensitive
documents, goods or articles, whether or not
utilizing the services of a person, directly or
indirectly, to collect, carry or deliver such
documents, goods or articles;
1
[(30A) “credit rating agency” includes a person engaged
in the business of credit rating of any debt
obligation or of any project or programme requiring
finance, whether in the form of debt or otherwise,
and also includes a person engaged in the business
of credit rating or evaluation of credit worthiness or
credit risk of any financial obligation, instrument or
security and further includes a credit rating agency
as specified in section 63 of the Securities Act, 2015
(Act No. III of 2015);]
(31) “customs agent” means a person licensed under
section 207 of the Customs Act, 1969, and the rules
made thereunder;
2
[(31A) “debt collection services and other debt recovery
services” means the services provided by a person
to a banking company or a financial institution
including non-banking financial company or any
other body corporate or a firm or a person, in
relation to recovery of any sums due to such
1. Clause (30A) inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
2. Clause (31A) inserted by the Sindh Finance Act, 2016 (XXIV of 2016), (Assented on:
18th July, 2016), reported as PTCL 2016 BS. 445.
Sindh 66 Sindh Sales Tax on Services Act, 2011 [Ch. I]
banking company or a financial institution including
non-banking financial company or any other body
corporate or a firm or a person, in any manner;]
(32) “default surcharge” means the default surcharge
levied under section 44;
(33) “defaulter” means a person or an association of
persons and includes every member of such
association, every director of such company and
every partner of such firm and further includes
guarantors or successors thereof, who fail to pay the
arrears;
(34) “Deputy Commissioner” means a person
appointed as a Deputy Commissioner of the Sindh
Revenue Board under section 34;
(35) “document” includes, but is not limited to, any
electronic data, computer programmes, computer
tapes, computer disks, micro-films or any other
medium or mode for the storage of such data;
1
[(35A) “dredging or desilting” includes removal of
material including silt, sediments, rocks, sand,
refuse, debris, plant or animal matter in any
excavating, cleaning, deepening, widening or
lengthening, either permanently or temporarily, of
any river, lake, canal, pond, reservoir, port, harbour,
channel, backwater or estuary;]
(36) “due date”, in relation to the furnishing of a return
or a statement or for payment of tax under the Act,
means the 15th day of the month following the end
of the tax period to which it relates, or such other
date as the Board may, by notification in the official
Gazette, specify;
1. Clause (35A) inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
[Ch. I] Preliminary Sindh 67
(37) “economic activity” shall have the meaning given
in section 4;
1
[(37A) “e-file” means the process of electronic filing of
any document on the computerized system of the
Board;]
(38) “e-intermediary” means a person appointed as
electronic-intermediary under section 71;
2
[(38A) “erection, commissioning and installation
services” means the services provided or rendered
in relation to--
(i) erection, commissioning or installation of
plant, machinery, equipment or structures,
whether pre-fabricated or otherwise; or
(ii) installation--
(a) of electrical and electronic devices,
including wirings or fittings thereof;
(b) of plumbing, drain laying or other
installations for transport of fluids;
(c) of heating, ventilation or air-
conditioning including related pipe
work, wood work, duct work and
sheet metal work;
(d) of thermal insulation, sound
insulation, fire proofing or water
proofing;
(e) of lift and escalator, travelators or
fire escape staircases; or
1. Clause (37A) added by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
2. Clause (38A) inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
Sindh 68 Sindh Sales Tax on Services Act, 2011 [Ch. I]
(f) requiring such other similar
services;]
(39) “event management services” means a service
provided in relation to planning, promotion,
organizing or presentation of any arts, business,
sports, marital functions, social functions or any
other function or event, and includes any
consultation or any ancillary service such as
catering, decoration, photography, videography,
sound recording, lighting & illumination, DJ, valet
parking, etc., provided in this regard;
1
[(39A) “exchange” means stock exchange, securities
exchange, futures exchange or commodity
exchange;]
(40) “exempt service” means a service which is exempt
from tax under section 10;
(41) “exhibition service” means the service provided or
rendered in relation to an exhibition held--
(a) to market; or
(b) to promote; or
(c) to advertise; or
(d) to showcase,
any product, goods or services intended for the
growth in the business of the manufacturer,
producer, importer, supplier, distributor or provider
of such product, goods or services;
1. Clause (39A) substituted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented
on: 10th July, 2015), reported as PTCL 2015 BS. 115. At the time of substitution Clause
(39A) was as under:--
a
“ [(39A) “exchange” has the same meaning as in clause (da) of sub-section (1) of
section 2 of the Securities and Exchange Ordinance, 1969 (Ordinance No.
XVII of 1969);]”
a Clause (39A) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
[Ch. I] Preliminary Sindh 69
(42) “FBR” means the Federal Board of Revenue
established under the Federal Board of Revenue
Act, 2007 (Act No. IV 2007);
1
[(42A) “fashion designer” means a person providing or
rendering the services of fashion designing
including the economic activities relating to
conceptualizing, outlining and creating designs and
preparing designs and patterns for 2[fabrics]
costumes, apparels, garments, clothing, accessories,
jewellery, foot wears or any other services
incidental or ancillary 3[(like 4[tailoring, stitching,]
marketing, packing, delivery, display and other
similar services)] to such fashion designing;]
(43) “financial year” means a year commencing on the
first day of July and ending on the thirtieth day of
June in the following year;
(44) “firm” means the relation between persons who
have agreed to share the profits of a business carried
on by all or any of them acting for all;
(45) “foreign exchange dealer” includes an exchange
company or a foreign exchange company or a
money changer authorized or licensed by the State
Bank of Pakistan;
(46) “franchise” means an authority given by a
franchiser, including an associate of the franchiser,
under which the franchisee is contractually or
otherwise granted any right to produce,
1. Clause (42A) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
2. The word and comma inserted by the Sindh Finance Act, 2019 (XII of 2019), (Assented
on: 5th July, 2019), reported as PTCL 2019 BS. 773.
3. The brackets, words and commas inserted by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
4. The words and commas inserted by the Sindh Finance Act, 2019 (XII of 2019), (Assented
on: 5th July, 2019), reported as PTCL 2019 BS. 773.
Sindh 70 Sindh Sales Tax on Services Act, 2011 [Ch. I]
manufacture, distribute sell or trade or otherwise
deal in or do any other business activity in respect
of goods or to provide services or to undertake any
process identified with the 1[franchiser, whether or
not against] a consideration or fee, including
technical fee, management fee, or royalty or such
other fee or charges, irrespective of the fact whether
or not a trademark, service mark, trade name, logo,
brand name or any such representation or symbol,
as the case may be, is involved;
(47) “freight forwarding agent” means a person who
provides or renders or makes arrangement for his
principals or client, the services, for fee or charges
or commission or remuneration, for some or all of
the services being provided by the shipping agents,
clearing agents, stevedores, ship chandlers, port
operators, terminal operators, surveyors, persons
providing ship management services, warehousing
services or container provision services or cover or
guarantee in respect of imports or exports of goods,
independently or in partnership or in arrangement
with any such service provider or renderer;
2
[(47A) “fumigation services” means the services provided
or rendered by a person in relation to pest control
and insect control and includes the services of
disinfecting and sterilizing of premises, buildings,
factories and complexes, including commercial
complexes, shopping complexes, office complexes,
apartment or residential complexes, multiplexes,
exhibition centres, residential units, commercial
units, offices and commercial goods, but does not
1. Substituted for the words "franchiser against" by the Sindh Finance Act, 2017 (XXIV of
2017), (Assented on: 14th July, 2017).
2. Clause (47A) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
[Ch. I] Preliminary Sindh 71
include the public health fumigation services
provided or rendered by the Federal Government,
Provincial Government, Local Government or
Cantonment Board and the services in relation to
agriculture, horticulture, animal husbandry and
dairy farming;]
1
[(47B) “fund and asset management services” includes
the services provided or rendered in relation to asset
management, portfolio management and all kinds of
fund management;]
2
[(47C) “futures broker” means a person as defined in
clause (xxiv) of section 2 of the Securities Act, 2015
(Act No. III of 2015);]
(48) “goods” includes every kind of movable property
other than actionable claims, money, stocks, shares
and securities and does not include a service or
services described under this Act;
(49) “Government” means the Government of Sindh;
(50) “healthcare center, gyms or physical fitness
center, etc.” includes a health club, gymnasium,
reducing or slimming salon or clinic, or an
establishment providing the facilities, utilities or
advantages of sauna or steam bath, Turkish bath,
solarium, spas, yoga, meditation, massage
(excluding therapeutic massage under medical
prescription or advice) or such other services;
(51) “hotel” includes motels and guesthouses and means
a person, establishment, organization or place, by
whatever name called, where rooms or suites are let
out on rent, whether or not it has any arrangement
1. Clause (47B) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
2. Clause (47C) inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
Sindh 72 Sindh Sales Tax on Services Act, 2011 [Ch. I]
for catering or function halls as a part of the hotel or
provides any other services, facilities or utilities, but
does not include a home or hostel which is
exclusively used for the aged or invalid persons or
students and is run by or under the control of such a
charitable or educational institution as are exempt
from the application of the Income Tax Ordinance,
2001 (Ordinance No. XLIX of 2001);
1
[(51A) “indenter” means a person who is a representative
for a non-resident person or a non-resident company
or a foreign product or service and who gets a
consideration in the shape of commission, fee,
remuneration or royalty on a transaction,
irrespective of whether the transaction has taken
place out of his effort, consent or otherwise;]
2
[(51B) “indoor sports and games center”, by whatever
name called, includes a person who provides or
renders the facility of indoor sports or games
whether for amusement, recreation or otherwise, for
a consideration in its premises;]
(52) “input tax”, in relation to a registered person,
means,--
(a) tax levied under this Act on the services
received by the person;
(b) tax levied under the Sales Tax Act, 1990, on
the goods imported by the person;
(c) tax levied under the Sales Tax Act, 1990, on
the goods or services received by the person;
and
1. Clause (51A) inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
2. Clause (51B) inserted by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th
July, 2019), reported as PTCL 2019 BS. 773.
[Ch. I] Preliminary Sindh 73
(d) Provincial sales tax or Islamabad Capital
Territory sales tax levied on the services
received by the person:
Provided that the Board may, by notification
in the official Gazette, specify that any or all of the
aforesaid tax shall not be treated as input tax for the
purposes of this Act subject to such conditions and
limitations as the Board may specify in the
notification;
(53) “insurance” has the same meaning as defined in
clause (xxvii) of section 2 of the Insurance
Ordinance, 2000 (Ordinance No. XXXIX of 2000);
1
[(53A) “insurance agent” includes an agent as defined in
clause (a) of sub-rule (1) of rule 2 of the Insurance
Rules, 2017 and also includes an Insurance broker
as defined in clause (xxviii) of section 2 of the
Insurance Ordinance, 2000 (Ordinance No. XXXIX
of 2000);]
(54) “insurer” means a person as defined in clause
(xxxi) of section 2 of the Insurance Ordinance, 2000
(Ordinance No. XXXIX of 2000);
2
[(54A) “intellectual property right” means and includes
any right of intangible property, anything produced
by the mind, trade mark, patent, design including
industrial design, layout design (topographies) of
1. Clause (53A) inserted by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th
July, 2019), reported as PTCL 2019 BS. 773.
2. Clauses (54A) (54B) & (54C) substituted for Clause (54A) substituted by the Sindh
Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL
2015 BS. 115. At the time of substitution Clause (54A) was as under:--
a
“ [(54A) “interior decorator” means a person providing or rendering, directly or
indirectly, any advice, consultancy, technical assistance or, in any other
manner, the services related to planning, design or beautification,
embellishment, ornation, decoration or furnishing any interior or exterior
space, whether man-made or otherwise, and includes a landscape designer;]”
a Clause (54A) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
Sindh 74 Sindh Sales Tax on Services Act, 2011 [Ch. I]
integrated circuits, copyright or any other similar
intangible property as defined in clause (g) of
section 2 of the Intellectual Property Organization
of Pakistan Act, 2012 (Act No. XXII of 2012) and
covered by the Intellectual Property Laws specified
in clause (h) of section 2 thereof or under any other
law for the time being inforce;
(54B) “intellectual property service” means any service
provided or rendered to a person by any person by
transferring temporarily or permitting the use or
enjoyment of an intellectual property right;
(54C) “interior decorator” means a person providing or
rendering, directly or indirectly, any advice,
consultancy, technical assistance or, in any other
manner, the services related to planning, design or
beautification, embellishment, ornation, decoration
or furnishing any interior or exterior space, whether
man-made or otherwise, and includes a landscape
designer;]
(55) “inter-bank rate” means the Karachi Inter-Bank
Offered Rate (KIBOR) prevalent on the first day of
each quarter of the financial year;
1
[(55A) “labour and manpower supply services” includes
the services provided or rendered by a person to
another person, for a consideration, for use of the
services of a person or an individual, employed,
hired or supplied by him;]
2
[(55B) “laundries and dry cleaners” means a person
providing or rendering, to any person, the services
of washing, pressing, stain removing, darning or dry
cleaning of any kind of textile or fur or leather
1. Clause (55A) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
2. Clause (55B) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
[Ch. I] Preliminary Sindh 75
materials like apparels, clothes, garments, floor
coverings, curtains, draperies, linens, bed-wears,
and their accessories;]
(56) “legal practitioners and consultants”, by
whatever name called, means a legal practitioner as
defined in section 2 of the Legal Practitioners and
Bar Councils Act, 1973 (Act No. XXXV of 1973),
and includes a person engaged in providing of
services in relation to advice, consultancy or
assistance in any branch of law or providing
representational services before any court, tribunal
or other such judicial or quasi-judicial authority;
1
[(56A) “maintenance or cleaning services” means the
services provided or rendered in relation to repair,
maintenance and cleaning, including specialized
cleaning services such as disinfecting, exterminating
or sterilizing, of--
(i) office equipment, office buildings,
commercial or industrial building and
premises thereof;
(ii) commercial complexes including
multiplexes, shopping complexes, office
complexes, exhibition centres, apartment or
residential complexes; and
(iii) factories and the plants or machinery or
equipment of such factories and, elevators,
escalators, tanks or reservoirs of such
factories or of office or commercial or
industrial buildings or commercial
complexes,
but does not include such services in relation to
agriculture, horticulture, animal husbandry, and
1. Clause (56A) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
Sindh 76 Sindh Sales Tax on Services Act, 2011 [Ch. I]
dairy farming;]
(57) “management consultant” means a person
engaged, either directly or indirectly, in providing
of services in connection with the management of
any business, organization or institution in any
manner and includes a person who renders advice,
consultancy or technical assistance relating to
conceptualizing, devising, development,
modification, rectification, or upgradation of any
working system of such business, organization or
institution;
(58) “market research agency” means a person
engaged, directly or indirectly, in providing of
services relating to the study or survey, or both, of
any situation in the market for any purpose other
than personal, academic or educational
requirements;
(59) “marriage hall and lawn”, by whatever name
called, includes a hall or lawn or a banquet hall or a
function hall or an exhibition hall or lawn, or any
building, place, premises or marquee where parties,
receptions, events or functions, more particularly
relating to matrimonial ceremonies, are held,
whether or not it has its own arrangement of event
management or provision of food, beverages,
crockeries, cutleries, furniture, fixtures, etc.;
(60) “officer of the SRB” means an officer of the Sindh
Revenue Board appointed under section 34;
1
[(60A) “notification in the official Gazette” means a
notification issued under this Act shall be effective
from the day specified therein, notwithstanding the
fact that the issue of the official Gazette in which
1. Clause (60A) added by the Sindh Finance Act, 2016 (XXIV of 2016), (Assented on: 18th
July, 2016), reported as PTCL 2016 BS. 445 and shall be deemed to have been added on
and since the 1st day of July, 2011.
[Ch. I] Preliminary Sindh 77
such notification appears is published at any time
after that day;]
1
[(60B) “online marketplace” means an information
technology platform run by e-commerce entity or
organization over an electronic network that acts as
a facilitator in transactions that occur between a
buyer and a seller or between a service provider and
service recipient;]
(61) “open market price” shall have the meaning given
in section 6;
(62) “output tax”, in relation to a registered person,
means the tax levied under this Act on the services
provided or rendered by the person;
(63) “person” means--
(a) an individual;
(b) a company, an agency or an association of
persons incorporated, formed, organized or
established in Pakistan or elsewhere;
(c) the Federal Government;
(d) a Provincial Government;
(e) a Local Authority or Local Government in
Pakistan; or
(f) a foreign Government, a political sub-
division of a foreign Government, or a
public international organization;
Explanation:--The use of the word
“he” in this Act shall be taken to refer to any
or all of the persons mentioned in sub-
clauses (a) to (f) above.
1. Clause (60B) inserted by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th
July, 2019), reported as PTCL 2019 BS. 773.
Sindh 78 Sindh Sales Tax on Services Act, 2011 [Ch. I]
(64) “place of business in Sindh” means that a person--
(a) owns, rents, shares or in any other manner
occupies a space in Sindh from where it
carries on an economic activity whether
wholly or partially; or
(b) carries on an economic activity through any
other person such as an agent, associate,
franchisee, branch, office, or otherwise in
Sindh 1[or through virtual presence or a
website or a web portal or through any other
form of e-Commerce, by whatever name
called or treated, but does not include] a
liaison office.
(65) “port operator” includes Karachi Port Trust, Port
Qasim Authority or any other person or
organization managing the operations of any
customs port as declared under section 9 of the
Customs Act, 1969 (Act No. IV of 1969);
(66) “prescribed” means prescribed by rules made
under this Act;
(67) “PRAL” means the Pakistan Revenue Automation
(Private) Limited;
2
[(67A) “production house” means a person or an
establishment producing a programme or providing
or rendering various services, facilities, utilities or
advantages in relation to production of
programmes;]
3
[(67B) “programme” means any audio or visual matter,
1. Substituted for the words "but not including" by the Sindh Finance Act, 2017 (XXIV of
2017), (Assented on: 14th July, 2017).
2. Clause (67A) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
3. Clause (67B) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
[Ch. I] Preliminary Sindh 79
live or recorded 1[or re-recorded or subjected to any
post-production processes like dubbing, colouring,
sub-titling or captioning], intended to be
disseminated by transmission of electro-magnetic
waves through space or through cables to be
received by general public either directly or
indirectly through the medium of cables,
telecommunication or relay stations;]
2
[(67C) “programme producer” means a person who
produces a programme on behalf of, or for use by,
another person;]
3
[(67D) “property dealer”, by whatever name called,
means a person who is engaged in providing or
rendering the services, directly or indirectly and in
any manner, in relation to sale, purchase, leasing,
renting, supervision, maintenance, marketing,
acquisition or management of real estate, and
includes a realtor, a real estate agent, a real estate
broker, a real estate consultant;]
(68) “provision of service” or “providing of service”
includes the rendering, supply, initiation,
origination, reception, consumption, termination or
execution of service, whether in whole or part,
including e-services where the context so requires;
(69) “public bonded warehouse” means a warehouse
licensed under section 12 of the Customs Act, 1969;
4
[(69A) “public relations services” includes strategic
1. The words inserted by the Sindh Finance Act, 2017 (XXIV of 2017), (Assented on: 14th
July, 2017).
2. Clause (67C) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
3. Clause (67D) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
4. Clause (69A) inserted by the Sindh Finance Act, 2016 (XXIV of 2016), (Assented on:
18th July, 2016), reported as PTCL 2016 BS. 445.
Sindh 80 Sindh Sales Tax on Services Act, 2011 [Ch. I]
counselling based on industry, media and perception
research, corporate image management, media
relations, media training, press release, press
conference, financial public relations, brand
support, brand launch, retail support and promotion,
events and communications and crisis
communications;]
[ [(69B)] “ready mix concrete” means a concrete mixture
1 2
containing cement, water and aggregates comprising
sand, gravel or crushed stones, etc., mixed,
according to a set recipe, in a batching plant or in a
transit mixer or both, for delivery, in a ready to use
condition, to a work site by means of truck mounted
in-transit mixers;
3
[(69C)] “ready mix concrete service” means the services
provided or rendered in relation to preparation,
batching, mixing, transportation or delivery of ready
mix concrete;
1. Clauses (69A) (69B) & (69C) substituted for Clause (69A) substituted by the Sindh
Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL
2015 BS. 115. At the time of substitution Clause (69A) was as under:--
a
“ [(69A) “real estate” means the land and includes--
(i) all attachments above and below the land;
(ii) all things that form a natural part of the land;
(iii) all things that are developed or installed, including buildings and
site improvements; and
(iv) all permanent building attachments such as plumbing, heating and
cooling systems, electrical wiring and built-in items such as
elevators and allied equipment, and all rights and interests therein,
whether the interest is freehold or leasehold, and whether the
purpose or use thereof is residential, commercial or industrial;]”
a Clause (69A) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
2. Clause (69A) renumbered as Clause (69B) by the Sindh Finance Act, 2016 (XXIV of
2016), (Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
3. Clause (69B) renumbered as Clause (69C) by the Sindh Finance Act, 2016 (XXIV of
2016), (Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
[Ch. I] Preliminary Sindh 81
1
[(69D)] “real estate” means the land and includes--
(i) all attachments above and below the land;
(ii) all things that form a natural part of the land;
(iii) all things that are developed and installed,
including buildings and site improvements;
and
(iv) all permanent building attachments such as
plumbing, heating and cooling systems,
electrical wiring and built-in items such as
elevators and allied equipment, and all rights
and interest therein, whether the interest is
freehold or leasehold, and whether the
purpose or use thereof is residential,
commercial or industrial;]
[ [(69E)] “recruiting agent”, by whatever name called,
2 3
includes recruiting consultants or consultancy and
means a person engaged in providing or rendering
any service, directly or indirectly, to any person in
any manner, for the recruitment of manpower,
temporarily or otherwise.
Explanation.--For the purpose of this clause,
“recruitment” includes inviting of applications for
recruitment, receipt of applications from candidates,
pre-interview or pre-recruitment screening of
applications and applicants, shortlisting of
applicants, interview of candidates, verification of
1. Clause (69C) renumbered as Clause (69D) by the Sindh Finance Act, 2016 (XXIV of
2016), (Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
2. Clause (69B) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
a
3. Clause [(69D)] renumbered as Clause (69E) by the Sindh Finance Act, 2016 (XXIV of
2016), (Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
a. Clause (69B) renumbered as Clause (69D) by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
Sindh 82 Sindh Sales Tax on Services Act, 2011 [Ch. I]
credentials and antecedents of the candidates,
verification of authenticity of the documents
submitted by the candidates;]
[ [(69F)] “registrar to an issue” means a person providing
1 2
or rendering the services in relation to issue of
securities, including collection of application forms
from investors, keeping a record of applications and
money received from investors or paid to seller of
securities, assisting in determining the basis of
allotment of securities, finalizing the list of persons
entitled to allotment of securities and processing
and dispatching of allotment letters, refund orders or
certificates and other related documents;]
(70) “registration number” means the number
allocated to a registered person for the purpose of
this Act;
(71) “registered person” means a person who is
registered or is liable to be registered under this Act
or any other person or class of persons notified by
the Board in the official Gazette:
Provided that a person liable to be registered
but not registered under this Act shall not be entitled
to any benefit available to a registered person under
any of the provisions of this Act or the rules made
thereunder;
(72) “reinsurance”, includes retrocession, and has the
same meaning as defined in clauses (lii) and (lv) of
section 2 of the Insurance Ordinance, 2000
(Ordinance No. XXXIX of 2000);
1. Clause (69C) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
a
2. Clause [(69E)] renumbered as Clause (69F) by the Sindh Finance Act, 2016 (XXIV of
2016), (Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
a. Clause (69C) renumbered as Clause (69E) by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
[Ch. I] Preliminary Sindh 83
1
[(72A) “rent-a-car and automobile rental service” means
the services provided or rendered by a person
engaged, whether directly or indirectly, in the
economic activity of renting cars, cabs, vans or any
other passenger motor vehicle;]
2
[(72B) “renting of immovable property” includes
renting, letting, sub-letting, leasing, sub-leasing,
licensing or similar other arrangements of
immovable property for use in the course or
furtherance of business or commerce, but does not
include--
(i) renting of immovable property by a religious
body to another religious body;
(ii) renting of vacant land or premises solely
used for agriculture, aquaculture, farming,
forestry, animal husbandry or mining
purposes;
(iii) renting of land or premises solely used for
outdoor games and sports;
(iv) renting of buildings solely used for
residential purposes or solely used as hostels
and boarding homes of a recognized
educational institution; and
(v) renting of immovable property by hotels,
motels, guest houses, clubs and marriage
halls and lawns which are otherwise liable to
tax under tariff heading 98.01 and the sub-
headings thereof.
Explanation-I. Where renting of immovable
property is effected under a single composite
1. Clause (72A) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
2. Clause (72B) inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
Sindh 84 Sindh Sales Tax on Services Act, 2011 [Ch. I]
contract or agreement involving part of property for
use in commerce or business and part of it for
residential accommodation purpose, the entire
property under the contract or agreement shall be
treated, for the purpose of levy of tax under this Act,
as property for use in commerce or business and,
accordingly, the total value of the contract or
agreement shall be treated as taxable value.
Explanation II. For the purpose of this
clause--
(a) the term “for uses in the course or
furtherance of business or commerce”
includes the use of immovable property as
factories, offices including government
offices or public offices, warehouses,
laboratories, educational institutions, shops,
showrooms, retail outlets, multiple-use
buildings, etc.;
(b) the term “renting of immovable property”
includes allowing or permitting the use of
land or space in an immovable property,
irrespective of the transfer of possession or
control of the said property;
(c) the term “immovable property” includes--
(i) building and part of a building and
the land or space appurtenant thereto;
(ii) land or space incidental to the use of
such building or part of a building;
(iii) common or shared areas and
facilities relating to the property
rented;
(iv) vacant land or space given on lease
or license for construction or
temporary structure to be used at a
[Ch. I] Preliminary Sindh 85
later stage for furtherance of business
or commerce; and
(v) plant, machinery, equipment,
furniture, fixture or fitting installed
in or provided in or attached to the
immovable property; and
(d) the term “rent” means any payment or
consideration, by whatever name called,
received or receivable under any lease, sub-
lease, tenancy or any other contractor
agreement or arrangement for use,
occupation or right to use or occupy any
immovable property, and includes any
forfeited deposit paid under such lease, sub-
lease, tenancy or other contract or agreement
or arrangement;]
1 2
[ [72C)] “renting of immovable property services” means
any service provided or rendered, to any person by
another person, by renting of immovable property as
defined in clause (72B) of this section, or any other
service in relation to such renting for use as offices
or factories or in the course or furtherance of
business and commerce.]
1. Clause (72C) substituted by the Sindh Sales Tax on Services (Amendment) Act, 2015
(IV of 2016), (Assented on: 8th March, 2016). Earlier same amendment was made by the
Sindh Sales Tax on Services (Amendment) Ordinance, 2015 (V of 2015), (Promulgated
On: 26th November, 2015), reported as PTCL 2016 BS. 19. At the time of substitution
Clause (72C) was as under:--
a
“ [(72C) “renting of immoveable property services” means any service provided or
rendered to any person, by another person, in relation to renting of
immoveable property or any other service in relation to such renting for use in
the course or furtherance of business and commerce;]”
a Clause (72C) inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
2. Substituted for clause number "72(C)" by the Sindh Finance Act, 2017 (XXIV of 2017),
(Assented on: 14th July, 2017).
Sindh 86 Sindh Sales Tax on Services Act, 2011 [Ch. I]
1
[(72CC) “renting of machinery, equipment, appliances
and other tangible goods” means the services
provided or rendered, to any person by another
person, by renting of machinery, equipment,
appliances and other tangible goods including
bulldozers, excavators, road rollers and levelers,
cranes, construction machinery and equipment,
earthmoving machinery and equipment, scaffolding,
generators, refrigerators or in relation to such
renting.
Explanation. The commodity, or equipment
leasing and the hire purchase leasing, as classified
under tariff heading 9813.3020 and 9813.3030,
respectively, and also the rent a car and automobile
rental service, as classified under tariff heading
9819.3000, shall be excluded from the purview of
this clause;]
(73) “resident” means--
(a) an individual who, in a financial year, has--
(i) a place of business, whether whole or
part thereof, in Sindh in any mode,
style or manner; or
(ii) his permanent address, as listed in
the individual’s national identity
card, in Sindh; or
(iii) a permanent representative to act on
his behalf or to provide service on
his behalf in Sindh;
(b) an association of persons or a company
which, in a financial year, has--
(i) its registered office is in Sindh; or
1. Clause (72CC) inserted by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th
July, 2019), reported as PTCL 2019 BS. 773.
[Ch. I] Preliminary Sindh 87
(ii) its place of business, whether whole
or part thereof, in Sindh in any mode,
style or manner; or
(iii) a permanent representative to act on
its behalf or to provide service on its
behalf in Sindh; or
(iv) the control or management of the
association of persons or the
company, whether whole or part
thereof, situated in Sindh at any time
during the financial year;
(74) “restaurant”, by whatever name called, includes a
person, establishment, organization, place, cafe,
coffee houses or ice cream parlors where food,
beverages or other edible preparations are sold or
served to the customers, including the customers
availing of the take-away service or delivery service
or room service or catering service, whether or not
the restaurant provides any other services, facilities,
utilities or advantages;
(75) “return” means a return required to be furnished
under Chapter-VI of this Act;
(76) “rules” means the rules made under this Act;
(77) “Schedule” means a Schedule appended to this Act;
1
[(77A) “securities” include--
(a) shares and stock of a company (shares);
1. Clause (77A) substituted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented
on: 10th July, 2015), reported as PTCL 2015 BS. 115. At the time of substitution Clause
(77A) was as under:--
a
“ [(77A) “securities” has the meaning as assigned to it in clauses (d) and (l) of sub-
section (1) of section 2 of the Securities and Exchange Ordinance, 1969
(Ordinance No. XVII of 1969);]”
a Clause (77A) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
Sindh 88 Sindh Sales Tax on Services Act, 2011 [Ch. I]
(b) any instrument creating or acknowledging
indebtedness which is issued or proposed to
be issued by a company including, in
particular, debentures, stock, loan stock,
bonds, notes, commercial paper, sukuk or
any other debt securities of a company,
whether constituting a charge on the assets
of the company or not (debt securities);
(c) loan stock, bonds, sukuk and other
instruments creating or acknowledging
indebtedness by or on behalf of the federal
or provincial governments, central bank or
public authority (government and public
debt securities);
(d) modaraba certificates, participation term
certificates and term finance certificates;
(e) any right (whether conferred by warrant or
otherwise) to subscribe for shares or debt
securities (warrants);
(f) any option to acquire or dispose of any other
security (options);
(g) units in a collective investment scheme,
including units in or securities of a trust fund
(whether open-ended or closed end);
(h) the rights under any depository receipt in
respect of shares, debt securities and
warrants (custodian receipts);
(i) futures or forward contracts;
(j) certificates of deposit; or
(k) any other instrument notified by the
Securities and Exchange Commission of
Pakistan to be securities for the purposes of
the Securities Act, 2015 (Act No. III of
2015);]
[Ch. I] Preliminary Sindh 89
(78) “security agency” means a person engaged in the
business of providing of services relating to security
of any person or property, whether moveable or
immovable, including the services of provision of
security personnel, guard or vehicle;
(79) “service” or “services” means anything which is
not goods 1[* * *] and shall include but not limited
to the services listed in the First Schedule of this
Act.
[Explanation-I]:--A service shall remain
2
and continue to be treated as service regardless
whether or not the providing thereof involves any
use, supply 3[, disposition] or consumption of any
goods either as an essential or as an incidental
aspect of such providing of service;
[Explanation-II: Unless otherwise specified
4
by the Board, the service or services involved in the
supply of goods shall remain and continue to be
treated as service or services;]
5
[(79A) “share transfer agent” includes a person known as
1. The words “or providing of which is not a supply of goods” omitted by the Sindh Finance
Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015
BS. 115.
2. Substituted for the word “Explanation” by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
3. The comma and word added by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
4. Explanation-II added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
5. Clause (79A) substituted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented
on: 10th July, 2015), reported as PTCL 2015 BS. 115. At the time of substitution Clause
(79A) was as under:--
a
“ [(79A) “share transfer agent” means a person who maintains the record of holders
of securities, and deals with all matters connected with the transfer or
redemption of securities or activities incidental thereto;]”
a Clause (79A) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
Sindh 90 Sindh Sales Tax on Services Act, 2011 [Ch. I]
share depository agent and also includes persons
providing or rendering transfer or redemption or
depository services including the services provided
through manual or electronic book-entry system
used to record and maintain record of holders of
securities and also of the securities and derivates
(including investor account services, trustee or
custodial services, share registrar services and
similar, allied or connected services;]
(80) “shipping agent” means a person licensed as a
shipping agent under the Customs Act, 1969 (Act
No. IV of 1969), or the rules made thereunder, who
provides or renders any service in relation to
entrance or clearance of a conveyance at a customs
port and a customs station, as defined in clauses (j)
and (k) of section 2 of the Customs Act, 1969, and
files import or export manifest and issues line or
carrier bill of lading, for or on behalf of an airline or
shipping line or any other conveyance, and includes
non-vessel operating common carriers, slot carriers,
charterers, international freight forwarders and
consolidators, rendering services in relation to
import and export of cargo, independently or as
subsidiary of an airline, shipping line, slot carrier,
charterer, and non-vessel operating common carrier;
(81) “ship chandler” means a person licensed as a ship
chandler under the Customs Act, 1969 (Act No. IV
of 1969) or the rules made thereunder;
(82) “ship management services” includes--
(a) supervision or negotiation for the
maintenance, survey and repair of ship;
(b) engagement or providing of crew;
(c) receiving the hire and freight charges on
behalf of the owner;
[Ch. I] Preliminary Sindh 91
(d) negotiating contracts for bunker fuel and
lubricating oils;
(e) arranging or negotiating arrangements for
loading and unloading;
(f) payment, on behalf of the owners, of the
expenses incurred in providing services or in
relation to the management of the ship;
(g) entry of the ship on protection or indemnity
association;
(h) providing or negotiating for victualing or
storing of ship;
(i) dealing with insurance, salvage or other
claims in relation to ship;
(j) arranging of insurance in relation to ship;
and
(k) any other ship management service;
(83) “short-paid” means, where a registered person
pays an amount of tax less than the tax due as
indicated in the person’s return filed under section
30, the amount so involved and also includes the
amount of tax due but not paid owing to
miscalculation or incorrect or inadmissible input tax
credit or adjustment or incorrect assessment of the
tax due for a tax period;
1
[(83A) “Sindh Sales Tax Officer” means a person
appointed as a Sindh Sales Tax Officer of the Sindh
Revenue Board under section 34;]
(84) “similar service” means any other service which is
the same as, or closely resembles, the other service
in character, quality, quantity, functionality,
materials, or reputation;
1. Clause (83A) inserted by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th
July, 2019), reported as PTCL 2019 BS. 773.
Sindh 92 Sindh Sales Tax on Services Act, 2011 [Ch. I]
1
[(84A) “site preparation and clearance, excavation and
earth moving and demolition services” means any
service provided or rendered, to any person by
another person, in relation to site preparation and
clearance, excavation and earthmoving and
demolition and such other similar activities,
including--
(i) drilling, boring and core extraction services
for construction, geophysical, geological and
similar purposes but not including the
services in relation to mining of minerals, oil
or gas; or landfill, leveling, trench digging,
rock removal, blasting and similar services;
or
(ii) soil stabilization; or
(iii) horizontal drilling for passage of cables or
drain pipes; or
(iv) land reclamation work; or
(v) contaminated top soil stripping work; or
demolition or wracking of building, structure
or road;]
2
[(84B) “software or IT based system development
consultant” means the person providing or
rendering the services in relation to software or
information technology, including--
(a) the development of software, network or IT
based system and maintenance thereof;
(b) the study, analysis, design and programming
of software or IT based system;
1. Clause (84A) inserted by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th
July, 2019), reported as PTCL 2019 BS. 773.
2. Clause (84B) added by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
[Ch. I] Preliminary Sindh 93
(c) the adaption, up-gradation, customization,
enhancement, integration, implementation
and other similar services related to software
or IT based system;
(d) web-hosting and cloud services;
(e) provision of advice, guidance, consultancy
and assistance in matters related to software
or IT based system including conducting
feasibility studies on implementation of a
system;
(f) provision of specifications for a database
design, implementation and management;
(g) provision of specifications to secure
database;
(h) provision of the right, whether by licensing
or otherwise, to use software or IT based
system for commercial exploitation
including right to reproduce, distribute and
sell the software components for the creation
of and inclusion in other software or IT
based system products and the renewal of
such a right or, license; and
(i) provision of the right, whether by licensing
or otherwise, to use software or IT based
system supplied electronically and the
renewal of such a right or a license;]
(85) “special audit” means an audit conducted under
section 29;
(86) “Special Judge” means a Special Judge appointed
under section 37;
(87) “sponsorship” includes naming an event after the
sponsor, displaying the sponsor’s logo, trade name,
brand name or product name, giving the sponsor
Sindh 94 Sindh Sales Tax on Services Act, 2011 [Ch. I]
exclusive or priority booking rights, sponsoring
prizes or trophies for competition or game or sports;
but does not include financial or other support in the
form of donations and gifts, given by a donor,
subject to the condition that the service provider is
under no obligation to provide anything in return to
such donor;
(88) “statement” means a statement prescribed under
the rules or notifications made under this Act;
(89) “stevedore” includes a person engaged in handling
and loading or unloading of cargo including
containers, pallets and bulk cargo, from ships,
vessels, steamers and country crafts in any manner
and also includes a person who hires long shore,
dock or harbor workers to load or unload ships,
vessels, steamers and country crafts. A person
providing or rendering any services related to or
ancillary to the handling of or otherwise dealing
with such or other cargo at a port or in any area or
terminal at the port in any manner or style shall be
included in the terminology “stevedores”;
1
[(90) “stockbroker”, by whatever name called, means
any person engaged in the business of effecting
transactions in securities for the account of others,
and includes a person carrying on any of the
activities of securities broker, securities advisor and
securities manager as defined in section 2 of the
Securities Act, 2015 (Act No. III of 2015);]
1. Clause (90) substituted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115. At the time of substitution Clause (90)
was as under:--
“(90) “stockbroker” means a broker as defined in clause (c) of sub-section (1) of
section 2 of the Securities and Exchange Ordinance, 1969 (Ordinance No.
XVII of 1969) providing services in relation to a Stock Exchange as defined in
clause (xxiv) of sub-section (1) of section 2 of the Stock Exchange
(Corporatization, Demutualization and Integration) Act, 2012 (Act No. XV of
2012);”
[Ch. I] Preliminary Sindh 95
(91) “surveyor” means a person engaged in the services
of insurance survey, market survey, statistical
survey, opinion poll survey and survey relating to
risk assessment, loss or damage assessment or claim
settlement but does not include the services
conducted by the Federal or Provincial or Local
Governments for its own purposes and by the
recognized educational institutions for the purposes
of education and academic research in such
institutions;
(92) “tax” means--
(a) the tax, additional tax, or default surcharge
levied under this Act;
(b) a fine, penalty or fee imposed or charged
under this Act; and
(c) any other sum payable or recoverable under
the provisions of this Act or the rules made
thereunder;
(93) “tax consultant”, by whatever name called,
includes a person engaged in providing of services
of advice, consultancy or assistance in the matters
of any federal, provincial or local government laws
in relation to any tax, rate, cess or providing
representational services before any court, tribunal
or other such judicial or quasi judicial authority or
the authority administering such tax laws.
1
[(93A) “tax fraction” means the amount worked out in
accordance with the following formula:--
(‘a’ is the rate of tax applicable to the services in
1. Clause (93A) inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
Sindh 96 Sindh Sales Tax on Services Act, 2011 [Ch. I]
terms of section 8);]
(94) “tax fraud” means knowingly, dishonestly or
fraudulently and without any lawful excuse--
(a) doing of any act or causing to do any act 1[in
contravention of the duties and obligations
under this Act or the rules or notifications
issued thereunder]; or
(b) omitting to take any action or causing the
omission of any action, including providing
of taxable services without being registered
under this Act; or
(c) falsifying or causing falsification of tax
invoices; or
(d) 2
[issuing] invoice or bill of taxable services
without the provision of that taxable service;
or
3
[(e) failing to pay an amount of tax collected
under section 16, and failing to pay the
amount of tax withheld under the provisions
of sub-section (2) of section 13 or the rules
made thereunder; or
(f) under-stating or under-paying the tax
1. The words added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
2. Substituted for the words “issuance of” by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
3. Substituted for sub-clause (e) by the Sindh Finance Act, 2014 (XVII of 2014), (Assented
on: 7th July, 2014), reported as PTCL 2014 BS. 357. At the time of substitution sub-
clause (e) was as under:--
“(e) failure to pay an amount of tax collected under section 16, and failure to pay
the amount of tax withheld under the provisions of the rules made under this
Act, in contravention of the duties or obligations imposed under this Act or
rules or instructions issued thereunder with the intention of understating the
tax liability or underpaying the tax liability for two consecutive periods or
more or overstating the entitlement of tax credit or tax refund to cause loss of
tax revenue;”
[Ch. I] Preliminary Sindh 97
liability or over-stating the entitlement of tax
credit or adjustment or claiming or obtaining
in-admissible tax credit, refund or
adjustment; or
(g) not filing the prescribed tax return or the
prescribed statement for four consecutive
months or more;]
(95) “tax period” means a period of one month or such
other period as the Board may, by notification in the
official Gazette, specify;
(96) “taxable service” shall have the meaning given
under section 3;
1
[(96A) “technical, scientific and engineering
consultants” means a person providing or rendering
the technical, scientific and engineering service,
advice, consultancy, assistance or supervision, in
any manner, either directly or indirectly, to any
person, in one or more disciplines of technology,
science and engineering and includes a person
known as a consulting engineer or professional
engineer for the purpose of the Pakistan
Engineering Council Act, 1975 (Act No. V of 1976)
or known as a structural engineer for the purpose of
the Sindh Building Control Ordinance, 1979 (Sindh
Ordinance No. V of 1979);]
2
[(96AA) “Technical inspection and certification services,
including quality control certification services
and ISO certifications” means examination or
inspection, including pre-shipment inspection, of
goods or services or processes or materials or
information technology software or any immovable
1. Clause (96A) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
2. Clause (96AA) inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
Sindh 98 Sindh Sales Tax on Services Act, 2011 [Ch. I]
property to certify that such goods or services or
processes or materials or immovable property
qualifies or maintains the specified standard,
including functionality or utility or quality or safety
or any other characteristic or parameter, and also
includes the services provided or rendered for the
purposes of the quality control evaluation or
certification and further includes the process and
assistance in ISO certifications and such other
certifications;]
1
[(96B) “technical testing and analysis” means a service
provided or rendered in relation to physical,
chemical, biological or any other scientific testing
or analysis of goods or material or information
technology software or any immovable property,
and includes 2[testing] and analysis undertaken for
clinical testing of drugs, pharmaceuticals and
formulations, but does not include any testing or
analysis service provided in relation to human
beings or animals;]
(97) “telecommunication service” shall have the
meaning given in clause (v) of section 2 of the
Pakistan Telecommunication (Re-organization) Act,
1996 (Act No. XVII of 1996), and includes the
telecommunication system as defined in clause (u)
thereof and further includes the wireless
communication as defined in clause (1) of section 2
of the Wireless Telegraphy Act, 1933 (Act No.
XVII of 1933) and also includes transfer,
assignment or sharing of the right to use capacity
for transmission, emission or reception of signals
and provision of access to global or local
1. Clause (96B) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
2. Substituted for the word “listing” by the Sindh Sales Tax on Services (Amendment) Act,
2021 (VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
[Ch. I] Preliminary Sindh 99
information network;
(98) “terminal operator” includes Karachi International
Container Terminal, Pakistan International
Container Terminal and Qasim International
Container Terminal or any on-dock or off-dock
terminal or any other person doing similar activities
and also includes the cargo or baggage shed
operators licensed or appointed by the customs
authorities at any customs port or customs airport or
customs station;
1
[(98A) “tour operator” means a person engaged in
providing or rendering the services of planning,
scheduling, organizing or arranging tours or
package tours (which may include arrangements for
accommodation, sightseeing, tourism or other
similar services in Pakistan or abroad) by any mode
of transport, and includes a person engaged in the
business or economic activity of operating tours.
Explanation.--for the purpose of this clause,
the expression “tour” does not include a journey
organized or arranged for use by an educational
institution, other than a commercial, training or
coaching centre, for imparting skill or knowledge or
lessons on any subject or field;]
2
[(98AA) “training services” means the training services
provided or rendered by any person, institute or
establishment, by whatever name called, for
imparting skill or knowledge or lesson on any
subject or field, with or without issuance of a
certificate, and includes the services of vocational,
professional, technical, commercial or specialized
1. Clause (98A) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
2. Clause (98AA) inserted by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th
July, 2019), reported as PTCL 2019 BS. 773.
Sindh 100 Sindh Sales Tax on Services Act, 2011 [Ch. I]
trainings, courses, seminars, workshops and lectures
imparted for consideration but does not include the
services of coaching or training of sports;]
1
[(98B) “transportation or carriage of goods” includes the
services provided or rendered by a goods transport
agency and means the services of transportation of
goods by road or through pipeline or conduit,
including the services of cargo handling like
loading, unloading, packing, un-packing, stacking
and storage of goods by the person providing or
rendering the services of transportation and carriage
of goods;]
2
[(98C) “travel agent” means a person engaged in
providing or rendering any service connected with
booking of passage for travel;]
3
[(98CC) “truck aggregator” means a person who is an
aggregator or operator or intermediary or online
market place and canvasses or solicits or facilitates
or connects the owners or drivers of trucks or other
road transportation cargo vehicles with the business
enterprises like manufacturers, producers,
importers, exporters, warehouses, distributors,
wholesalers, retailers, movers or packers through
telephone, cellular phone, internet, web-based
services or GPS or GPRS-based services, electronic
or digital means, whether or not he charges or
collects any fee, fare, commission, brokerage or
other charges or consideration for providing such
services;]
1. Clause (98B) inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
2. Clause (98C) inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
3. Clause (98CC) inserted by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII
of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
[Ch. I] Preliminary Sindh 101
1
[(98D) “underwriter” means a person as defined in clause
(lxvi) of section 2 of the Securities Act, 2015 (Act
No. III of 2015), and includes a sub-underwriter;]
(99) “value of a taxable service” shall have the
meaning given under section 5;]
2
[(100) “warehouses or depots for storage or cold
storages” means the facility or space provided or
rendered or let out on rent or otherwise for the
storage, cold storage or warehousing of goods
including those in the form of liquids and gases, but
not including the storage of food grains and fresh
vegetables and fruits not subjected to further
processing and also not including the storage in
public bonded warehouses as defined in clause (69);
and]
3
[(101) “waste collection, transportation, processing and
management services” means services provided in
the matters of collection, processing, transportation,
disposal, recycling and management of all kinds of
wastes, waste materials and garbage and includes
road and street cleaning services, whether manually,
mechanically or otherwise.]
3. Taxable Service.-- 4[(1) A taxable service is a service listed
1. Clause (98D) inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
2. Clause (100) added by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th July,
2019), reported as PTCL 2019 BS. 773.
3. Clause (101) added by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th July,
2019), reported as PTCL 2019 BS. 773.
4. Sub-section (1) substituted by the Sindh Sales Tax on Services (Amendment) Act, 2021
(VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41. At the
time of substitution sub-section (1) was as under:--
“(1) A taxable service is a service listed in the Second Schedule to this
Act, which is provided:--
(a) by a registered person from his registered office or place of business in Sindh;
Sindh 102 Sindh Sales Tax on Services Act, 2011 [Ch. I]
in the Second Schedule to this Act, which is provided by a person
from his office or place of business in Sindh in the course of an
economic activity, including the commencement or termination of
the activity.
Explanation.--This sub-section deals with services provided
by persons, regardless of whether those services are provided to
resident persons or non-resident persons.]
(2) A service that is not provided by a registered person
shall be treated as a taxable service if the service is listed in the
Second Schedule to this Act and 1[is provided to a resident person
by a non-resident person in the course of an economic activity]:--
2
[(a) ***
(b) * * *]
Explanation.--This sub-section deals with services provided
by non-resident persons to resident persons 3[whether or not the
said resident person is an end consumer of such services].
(3) For the purposes of sub-section (2), where a person
has a registered office or place of business in Sindh and another
outside Sindh, the registered office or place of business in Sindh
and that outside Sindh shall be treated as separate legal persons.
(b) in the course of an economic activity, including in the commencement or
termination of the activity.
Explanation.--This sub-section deals with services provided by
registered persons, regardless of whether those services are provided to
resident persons or non-resident persons.”
1. The words inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
2. Clauses (a) & (b) omitted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented
on: 10th July, 2015), reported as PTCL 2015 BS. 115. At the time of omission Clauses (a)
& (b) were as under:--
“(a) is provided to a resident person;
(b) by a non-resident person in the course of an economic activity, including in
the commencement or termination of the activity.”
3. The comma and words added by the Sindh Finance Act, 2013 (XLI of 2013), (Assented
on: 11th July, 2013), reported as PTCL 2014 BS. 332.
[Ch. I] Preliminary Sindh 103
(4) The Board may, 1[* * *] by notification in the
official Gazette, prescribe rules for determining the conditions
under which a particular service or class of services will be
considered to have been provided by a person from his registered
office or place of business in Sindh.
4. Economic activity.--(1) An economic activity means
any activity carried on 2[* * *] by a person that involves or is
intended to involve the provision of services to another person and
includes--
(a) an activity carried on in the form of a business,
including a profession, calling, trade or undertaking
of any kind, whether or not the activity is
undertaken for profit;
3
[(b) an activity of supply or provision of movable or
immovable property by way of lease, rent, license or
other similar arrangement; and]
(c) a one-off adventure or concern in the nature of a
trade.
(2) Anything done or undertaken during the
commencement or termination of an economic activity is part of
the economic activity.
(3) An economic activity does not include--
(a) the activities of an employee providing services in
1. The words “with the approval of the Government and” omitted by the Sindh Finance Act,
2014 (XVII of 2014), (Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
2. The words “continuously or regularly” omitted by the Sindh Finance Act, 2014 (XVII of
2014), (Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
3. Clause (b) substituted by the Sindh Sales Tax on Services (Amendment) Act, 2018 (VII
of 2018), assented on 4th April, 2018, reported as PTCL 2018 BS. 457, this amendment
shall be deemed to have taken effect on and from 1st day of July, 2015. At the time of
substitution Clause (b) was as under:--
"(b) the supply of moveable property by way of lease, license or similar
arrangement; and"
Sindh 104 Sindh Sales Tax on Services Act, 2011 [Ch. I]
that capacity to an employer; 1[:]
[Provided that the activities of the employee
2
for which he earns any fee or commission from the
employer shall be treated as an economic activity;
or]
(b) a private recreational pursuit or hobby of an
individual 3[.]
4
[(c) ***
(d) * * *]
5. Value of a Taxable Service.--5[* * *] The value of a
taxable service is:--
(a) the consideration in money including all Federal
a
1. Replaced for the semi-colon and the word “ [or]” by the Sindh Sales Tax on Services
(Amendment) Act, 2021 (VII of 2023), (Assented on: 8th March, 2023), reported as
PTCL 2023 BS. 41.
a The word added by the Sindh Sales Tax on Services (Amendment) Act, 2012 (II of 2012),
(Assented on: 26th January, 2012. Earlier the same amendment was made by the Sindh
Sales Tax on Services (Amendment) Ordinance, 2011 (XIV of 2011), made on
1st November, 2011.
2. Proviso added by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of 2023),
(Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
3. Substituted for semi colon by the Sindh Sales Tax on Services (Amendment) Act, 2012
(II of 2012), (Assented on: 26th January, 2012. Earlier the same amendment was made by
the Sindh Sales Tax on Services (Amendment) Ordinance, 2011 (XIV of 2011), made on
1st November, 2011.
4. Clauses (c) & (d) omitted by the Sindh Sales Tax on Services (Amendment) Act, 2012 (II
of 2012), (Assented on: 26th January, 2012. Earlier the same amendment was made by
the Sindh Sales Tax on Services (Amendment) Ordinance, 2011 (XIV of 2011), made on
1st November, 2011. At the time of omission Clauses (c) & (d) were as under:--
“(c) an activity of a person other than an individual, which is essentially carried on
as a private recreational pursuit or hobby of a member, owner, or associate of
the person; or
(d) an activity carried on without a reasonable expectation of profit by an
individual or an association of persons, all of the members of which are
individuals.]
5. The brackets and figure “(1)” omitted by the Sindh Sales Tax on Services (Amendment)
Act, 2021 (VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
[Ch. I] Preliminary Sindh 105
and Provincial duties and taxes, if any, which the
person providing a service receives from the
recipient of the service but excluding the amount of
sales tax under this Act:
Provided that--
(i) in case the consideration for a service is in
kind or is partly in kind and partly in money,
the value of the service shall mean the open
market price of the service as determined
under section 6 excluding the amount of
sales tax under this Act; 1[* * *]
(ii) in case the person provides the service and
the recipient of the service are associated
persons and the service is supplied for no
consideration or for a consideration which is
lower than the price at which the person
provides the service to other persons who
are not associated persons, the value of the
service shall mean the price at which the
service is provided to such other persons
who are not associated persons excluding the
amount of sales tax; 2[and]
(iii) in case a person provides a service for no
consideration or for a consideration is lower
than the price at which such a service is
provided by other persons, the value of the
service shall mean the open market price for
such a service;
(b) in case of trade discounts, the discounted price
excluding the amount of sales tax under this Act,
provided the tax invoice shows the discounted price
1. The word “and” omitted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented
on: 10th July, 2015), reported as PTCL 2015 BS. 115.
2. The word added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
Sindh 106 Sindh Sales Tax on Services Act, 2011 [Ch. I]
and the related tax and the discount allowed is in
conformity with customary business practice;
(c) in case there is reason to believe that the value of a
service has not been correctly declared in the
invoice or for any special nature of transaction it is
difficult to ascertain the value of a service, the open
market price, as determined under section 6;
(d) notwithstanding any of the above, where the Board
deems it necessary it may, by notification in the
official Gazette, fix the value of any Service or class
of services and for that purpose fix different values
for different classes or description of the same or
similar types of services;
Provided that where the value at which the
service is provided is higher than the value fixed by
the Board, the value of the service shall, unless
otherwise directed by the Board, be the value at
which the service is provided.
6. Open market price.--(1) The open market price of a service
is:--
(a) the price the service would fetch in an open market
transaction freely entered into between persons who
are not associated persons; or
(b) if it is not possible to determine an amount under
paragraph (a), the price a similar service would
fetch in an open market transaction freely made
between persons who are not associated persons,
adjusted to take account of the differences between
the similar service and the actual service,
determined on the basis of the market conditions
prevailing at the time and place at which the service
is provided.
(2) If the open market price of a service cannot be
[Ch. I] Preliminary Sindh 107
determined under subsection (1), it may be determined using any
method approved by the Board for calculating an objective
approximation of the price the service would fetch in an open
market transaction freely made between persons who are not
associates.
7. Provision of services over a period of time.--(1) Where a
service is provided over a period of time and payment for the same
is made on a periodic basis, the service shall be treated as
comprising two or more separate and distinct services each
corresponding to the part of the service to which each separate part
of the consideration relates.
Illustrations
The following examples illustrate the application of sub-
section (1). These examples are not comprehensive and are meant
for illustrative purposes only:--
(a) Where goods are leased for a two year period and
payment is made on a semi-annual basis, the lease
of goods for each six month period constitutes a
separate service.
(b) Where a bank provides a customer with a credit
card and charges a quarterly fee for providing the
credit card, the provision of the credit card for each
quarter is a separate service.
(c) Where an insurance company provides an insurance
policy over a five year period and receives a
premium on an annual basis, each premium relates
to a separate service.
[(2) This section shall not apply to the services for
1
which payment is made on installment basis except where
1. Sub-section (2) substituted by the Sindh Finance Act, 2013 (XLI of 2013), (Assented on:
11th July, 2013), reported as PTCL 2014 BS. 332. At the time of substitution sub-section
(2) was as under:--
“(2) This section does not apply to services for which payment is made
on an installment basis.”
Sindh 108 Sindh Sales Tax on Services Act, 2011 [Ch. I]
otherwise prescribed.]
***
Chapter-II
SCOPE OF TAX
8. Scope of tax.--(1) Subject to the provisions of this Act,
there shall be charged, levied and collected a tax known as sales
tax on the value of a taxable service at the rate specified in the
Schedule in which the taxable service is listed.
(2) The 1[Board, with the approval of Government,]
may, subject to such conditions and restrictions as it may impose,
by notification in the official Gazette, declare that in respect of any
taxable service provided by a registered person or a class of
registered persons, the tax shall be charged, levied and collected at
such higher or lower rate or rates as may be specified in the said
notification 2[* * *].
9. Person liable to pay tax.--(1) Where a service is taxable
by virtue of sub-section (1) of section 3, the liability to pay the tax
shall be on the 3[* * *] person providing the service 4[.]
5
[* * *]
1. Substituted for the word “Government” by the Sindh Finance Act, 2013 (XLI of 2013),
(Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
2. The words “for any given tax period” omitted by the Sindh Sales Tax on Services
(Amendment) Act, 2021 (VII of 2023), (Assented on: 8th March, 2023), reported as
PTCL 2023 BS. 41.
3. The word “registered” omitted by the Sindh Sales Tax on Services (Amendment) Act,
2021 (VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
a
4. The colon [:] replaced by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII
of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
a Substituted for the full-stop by the Sindh Finance Act, 2017 (XXIV of 2017), (Assented
on: 14th July, 2017).
5. Proviso and Explanations I & II omitted by the Sindh Sales Tax on Services
(Amendment) Act, 2021 (VII of 2023), (Assented on: 8th March, 2023), reported as
( Sindh 109 )
Sindh 110 Sindh Sales Tax on Services Act, 2011 [Ch. II]
(2) Where a service is taxable by virtue of sub-section
(2) of section 3, the liability to pay the tax shall be on the person
receiving the service.
(3) Notwithstanding anything contained in sub-sections
(1) and (2), 1[Board] may, by a notification in the official Gazette,
specify the services or class of services in respect of which the
liability to pay tax shall be on the person providing the taxable
service, or the person receiving the taxable service or any other
person.
(4) Nothing contained in sub-sections (1) and (2) shall
prevent the collection of tax from a different person if that person
is made separately or jointly or severally liable for this tax under
section 18.
10. Exemptions.--(1) Notwithstanding the provisions of
section 8, the Board, may, with the approval of the Government
and subject to such conditions and restrictions as it may impose, by
PTCL 2023 BS. 41. At the time of omission Proviso was as under:--
a
“ [Provided that where a registered person receiving the taxable services fails
to make payment of the amount of tax to a service provider within one hundred and
eighty days from the date of the tax invoice, and such service provider has also not made
the payment thereof within the prescribed due date, the person providing and the person
receiving taxable services shall, jointly and severally, be liable for such payment of the
amount of tax.
Explanation I.--For the purpose of this proviso, the "amount of tax" shall
include the total amount of tax and also the amount of tax as was liable to be withheld or
deducted by service recipient in terms of the rules notified under sub-section (2) of
section 13 of this Act.
Explanation II.--For the purpose of this proviso, the "registered person" shall
include a person covered by the terminology "withholding agent" in terms of the rules
notified under sub-section (2) of section 13 of this Act.]”
a Proviso added by the Sindh Finance Act, 2017 (XXIV of 2017), (Assented on: 14th July,
2017).
a
1. Substituted for the words “the [Board, with the approval of Government]” by the Sindh
Finance Act, 2014 (XVII of 2014), (Assented on: 7th July, 2014), reported as PTCL 2014
BS. 357.
a Substituted for the word “Government” by the Sindh Finance Act, 2013 (XLI of 2013),
(Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
[Ch. II] Scope of Tax Sindh 111
notification in the official Gazette:--
(a) exempt any taxable service from the whole or any
part of the tax chargeable under this Act;
(b) exempt any taxable service provided by a specific
person or a class of persons from the whole or any
part of the tax chargeable under this Act;
(c) exempt any recipient of services or class of such
recipients, including international organizations and
institutions, from the payment of the whole or any
part of the tax payable under this Act; and
(d) exempt any person or class of persons from the
whole or any part of the tax chargeable under this
Act.
(2) The exemption under sub-section (1) may be
allowed from any previous data specified in the notification issued
under sub-section (1).
11. Power to amend Schedules.--The Board may, with the
approval of the Provincial Assembly of Sindh, amend any
Schedule to this Act in order to include or exclude any service
from the said Schedule 1[* * *].
12. Effect of change in the rate of tax.--If there is a change in
the rate of tax, taxable services shall be charged to tax at such rate
as is in force at the time the service is provided.
2
[13. Special procedures and tax withholding provisions.--(1)
1. The words “or to increase or decrease the rate of tax applicable to any taxable service”
omitted by the Sindh Sales Tax on Services (Amendment) Act, 2012 (II of 2012),
(Assented on: 26th January, 2012. Earlier the same amendment was made by the Sindh
Sales Tax on Services (Amendment) Ordinance, 2011 (XIV of 2011), made on 1st
November, 2011.
2. Section 13 substituted by the Sindh Finance Act, 2013 (XLI of 2013), (Assented on: 11th
July, 2013), reported as PTCL 2014 BS. 332. At the time of substitution Section 13 was
as under:--
Sindh 112 Sindh Sales Tax on Services Act, 2011 [Ch. II]
Notwithstanding anything contained in this Act, the Board may, by
notification in the official Gazette, prescribe special procedure for
the payment of tax, valuation of taxable services, registration,
record keeping, invoicing or billing requirements, returns and other
related matters in respect of any service or class of services and
subject to such limitations and conditions as may be specified in
the notification.
(2) Notwithstanding anything contained in this Act, the
Board may, by notification in the official Gazette, require any
person or class of persons, whether registered or not, to withhold
full or part of the tax charged from or invoiced to such person or
class of persons on the provision of any taxable service or class of
taxable services and to deposit the tax, so withheld, with the
Government, within such time and in such manner as may be
specified in the notification.]
1
[(3) Where a person or class of persons is required to
withhold or deduct full or part of the tax on the provision of any
taxable service or class of taxable services and either fails to
withhold or deduct the tax or, having withheld or deducted the tax,
fails to deposit the tax in the Government treasury, such person or
class of persons shall be personally liable to pay the amount of tax
and the default surcharge thereon in the prescribed manner.]
14. Delegation of power to collect, administer and enforce
sales tax on certain services.--(1) Notwithstanding anything
contained in this Act, the Government may, by notification in the
official Gazette, authorize the Federal Board of Revenue or any
other Federal, provincial or other agency, department, organization
or person to administer, collect and enforce the levy of sales tax on
such taxable services as it may notify and in such mode and
“13. Special procedures.--Notwithstanding anything contained in this
Act, the Board may, by notification in the official Gazette prescribe a special procedure
for the payment of tax, registration, book keeping and invoicing requirements and returns
in respect of such taxable services as may be specified therein.”
1. Sub-section (3) added by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th
July, 2019), reported as PTCL 2019 BS. 773.
[Ch. II] Scope of Tax Sindh 113
manner and for such period as it may prescribe and subject to such
restrictions and conditions as it may impose.
(2) Notwithstanding anything contained in this Act,
where the Government notifies any taxable services under sub-
section (1) above, for the period specified therein, except for the
provisions of Chapters I and II and sections 72, 74 and 78, the
remaining provisions of this Act shall not be applicable to such
taxable services.
(3) At the end of the period specified in sub-section (1)
above, the tax on taxable services notified under sub-section (1)
shall be administered, collected and enforced by the Board in the
same mode and manner as all other taxable services and all
provisions of this Act shall be applicable to them.
15. Adjustments.--The Board may, 1[by notification in the
Official Gazette, and] subject to such conditions and restrictions as
it may prescribe 2[* * *] 3[* * *], allow registered persons to claim
adjustments or deductions, including refunds arising as a result
thereof, in respect of the sale tax paid on or in respect of any
taxable services or class of taxable services provided by them 4[:]
[Provided that the refund arising as a result of a claim of
5
adjustments or deductions, if any, shall be made on yearly basis in
the month following the end of the financial year.]
1. The words and comma inserted by the Sindh Finance Act, 2014 (XVII of 2014),
(Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
2. The word “and” omitted by the Sindh Sales Tax on Services (Amendment) Act, 2021
(VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
3. The words “with the approval of the Government” omitted by the Sindh Finance Act,
2014 (XVII of 2014), (Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
4. Substituted for full-stop by the Sindh Finance Act, 2016 (XXIV of 2016), (Assented on:
18th July, 2016), reported as PTCL 2016 BS. 445.
5. Proviso inserted by the Sindh Finance Act, 2016 (XXIV of 2016), (Assented on: 18th
July, 2016), reported as PTCL 2016 BS. 445.
Sindh 114 Sindh Sales Tax on Services Act, 2011 [Ch. II]
1
[15A. Input tax credit not allowed.--(1) Notwithstanding
anything contained in this Act, a registered person shall not be
entitled to claim, reclaim, adjust or deduct input tax in relation to--
(a) the goods or services used or to be used for any
purpose other than for the taxable services provided
or rendered or to be provided or rendered by him;
(b) the goods in respect of which sales tax has not been
deposited in the Federal Government treasury by the
respective suppliers of goods;
2
[(bb) the services received, acquired or procured from a
person who is liable to be registered under this Act
but is not actually registered or who does not hold
registration number;
(bbb) the goods or services received, acquired or procured
from a person who is not an active tax payer under
this Act or under the Sales Tax Act, 1990 or under
any Provincial law relating to sales tax;]
(c) the services in respect of which the Provincial sales
tax has not been deposited in the treasury of the
respective Provincial Government, and the services
in respect of which the Islamabad Capital Territory
sales tax has not been deposited in the treasury of
the Federal Government;
(d) further tax, extra tax or value addition tax levied
under the Sales Tax Act, 1990, and the rules or
notifications issued thereunder;
(e) fake, false, forged, flying or fraudulent invoices or
1. Section 15A inserted by the Sindh Finance Act, 2016 (XXIV of 2016), (Assented on:
18th July, 2016), reported as PTCL 2016 BS. 445.
2. Clauses (bb) & (bbb) inserted by the Sindh Sales Tax on Services (Amendment) Act,
2021 (VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41. By
virtue of 2nd Proviso to Section 84(1), Clause (bb) shall be deemed to have always taken
effect from the 1st day of July, 2016.
[Ch. II] Scope of Tax Sindh 115
the invoices issued by persons black-listed or
suspended by Board or FBR or any other Provincial
Sales Tax Authority;
(f) capital goods and fixed assets not exclusively used
in providing or rendering of taxable services;
(g) the following goods or services, excluding the ones
directly used and consumed in the economic activity
of a registered person in provision of the services
paying sales tax at a rate not less than thirteen per
cent ad valorem:--
(i) vehicles classified under Chapter 87 of the
First Schedule to the Customs Act, 1969
(Act No. IV of 1969) and parts (including
batteries and tyres and tubes) of such
vehicles;
(ii) calendars, diaries, gifts, souvenirs and
giveaways;
(iii) garments, uniforms, fabrics, footwear, hand
wear, headwear for the employees;
(iv) food, beverages and consumptions on
entertainments, meetings or seminars or for
the consumption of the registered person or
his Directors, shareholders, partners,
employees or guests;
(v) electricity, gas and telecommunication
services supplied at the residence of the
employees or in the residential colonies of
the employees;
(vi) building materials including cement, bricks,
mild steel products, paints, varnishes,
distemper, glass products;
(vii) office equipment and machines (excluding
electronic fiscal cash registers), furniture,
Sindh 116 Sindh Sales Tax on Services Act, 2011 [Ch. II]
fixtures or furnishings;
(viii) electrical and gas appliances, pipes and
fittings;
(ix) wires, cables, sanitary fittings, ordinary
electric fittings, electric fans and electric
bulbs and tubes; and
(x) crockery, cutlery, utensils, kitchen
appliances and equipment;
(h) utility bills not in the name of the registered person
unless evidence of consumption of such utilities is
provided to the satisfaction of the officer of the SRB
not below the rank of an Assistant Commissioner;
(i) goods or services procured or received by a
registered person during a period exceeding six
months prior to date of commencement of the
provision of taxable services by him;
(j) goods or services used or consumed in a service
liable to sales tax at ad valorem rate lesser than
thirteen per cent or at specific rate 1[or] at fixed rate
or at such other rates not based on value;
2
[(jj) goods or services as are liable to sales tax, whether
a federal sales tax or a provincial sales tax, at
specific rate or at fixed rate or at such other rates
not based on value or at a rate lesser than thirteen
per cent ad valorem and are used or consumed as
inputs in the provision of a taxable service under
this Act:
Provided that in case of telecommunication
1. The word or inserted by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th
July, 2019), reported as PTCL 2019 BS. 773.
2. Clause (jj) added by the Sindh Finance Act, 2017 (XXIV of 2017), (Assented on: 14th
July, 2017).
[Ch. II] Scope of Tax Sindh 117
services paying sales tax at a rate not less than
nineteen and a half per cent ad valorem, the amount
of sales tax paid on goods and services at ad
valorem rates not exceeding seventeen per cent, can
be claimed by the person providing the taxable
telecommunication services.]
(k) the amount of sales tax paid on the
telecommunication services in excess of 1[nineteen
and a half] per cent ad valorem and the amount of
sales tax paid on other taxable goods or services in
excess of thirteen per cent ad valorem; 2[* * *]
3
[(kk) sales tax paid to the Federal Government or any
other Provincial Government in relation to supply of
goods or provision of services, if the sales tax law
of the federation or the province concerned does not
allow, whether explicitly or otherwise, adjustment
of tax levied and paid under this Act; and]
(l) such goods or services as are notified by the Board
to be in-admissible for input tax claim or reclaim or
credit or adjustment or deduction.
(2) In case where a registered person deals with taxable
and non-taxable or exempt services, he shall be entitled to claim or
reclaim, for input tax credit or adjustment or deduction, only such
proportion of the input tax as is attributable to taxable or non-
exempt services in such manner as may be prescribed by the
Board.
(3) No person other than a person registered under
sections 24, 24A or 24B of this Act shall claim or deduct or adjust
1. Substituted for the word "nineteen" by the Sindh Finance Act, 2017 (XXIV of 2017),
(Assented on: 14th July, 2017).
2. The word “and” omitted by the Sindh Sales Tax on Services (Amendment) Act, 2021
(VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
3. Clause (kk) inserted by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
Sindh 118 Sindh Sales Tax on Services Act, 2011 [Ch. II]
any input tax in respect of sales tax paid on any goods or services
received or procured by him for use or consumption in the
provision of taxable services.]
1
[15B. Adjustment of input tax paid on certain goods and
services.--Notwithstanding anything contained in this Act and
without prejudice to provisions of section 15A, the input tax paid
on the acquisition of such of the capital goods, machinery and
fixed assets as are classified under Chapters 84 and 85 of the First
Schedule to the Customs Act, 1969 (Act No. IV of 1969), shall be
adjustable against the output tax in twelve equal monthly
installments.]
***
1. Section 15B added by the Sindh Finance Act, 2017 (XXIV of 2017), (Assented on: 14th
July, 2017).
[Ch. II] Scope of Tax Sindh 119
Chapter-III
PAYMENT AND COLLECTION OF
TAX ON TAXABLE SERVICES
16. Collection of excess sales tax.--(1) Any person who has
collected or collects any tax or charge, whether under
misapprehension of any provision of this Act or otherwise, which
was not payable as tax or charge or which is in excess of the tax or
charge actually payable and the incidence of which has been
passed on to the person to whom the service is provided, shall pay
the amount of tax or charge so collected to the Government.
(2) Any amount payable to the Government under sub-
section (1) shall be deemed to be an arrear of tax or charge payable
under this Act and shall be recoverable accordingly.
(3) The burden of proof that the incidence of tax or
charge referred to in sub-section (1) has been or has not been
passed to the person to whom the service is provided shall be on
the person collecting the tax or charge.
17. Time, manner and mode of payment.-- 1[(1) The tax in
respect of a taxable service provided or rendered during a tax
period shall be paid by a person by the due date prescribed for
payment of tax.].
1. Sub-section (1) substituted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on:
7th July, 2014), reported as PTCL 2014 BS. 357. At the time of substitution sub-section
(1) was as under:--
“(1) The tax in respect of a taxable service provided during a tax period
shall be paid by a person at the time of filing the return in respect of that period under
a
[Chapter-VI].”
a Substituted for the word and number “Chapter-IV” by the Sindh Finance Act, 2013 (XLI
of 2013), (Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
( Sindh 120 )
[Ch. III] Payment and Collection of Tax on Taxable Services Sindh 121
(2) For the purposes of sub-section (1), a taxable
service shall be considered to have been provided in the tax period
during which:--
(i) it was provided to the recipient;
(ii) an invoice for the value of the taxable service was
sent to the recipient; or
(iii) consideration for the same was received;
whichever is earlier.
(3) Notwithstanding anything contained in sub-section
(1), the Board may 1[,] by a notification in the official Gazette,
direct that the tax in respect of all or such classes of taxable
services, as may be specified in the aforesaid notification, shall be
charged, collected and paid in any other way, mode, manner or
time as may be specified therein.
(4) The tax due on taxable services shall be paid by any
of the following modes, namely:--
(a) through deposit in a bank designated by the Board;
or
(b) through such other mode and manner as may be
specified by the Board.
18. Joint and several liability of 2[* * *] persons where tax
unpaid.--Where 3[a] person receiving a taxable service from 4[a]
registered person is in the knowledge of or has reasonable grounds
to suspect that some or all of the tax payable in respect of that
1. Substituted for the semi-colon by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
2. The word “registered” omitted by the Sindh Finance Act, 2016 (XXIV of 2016),
(Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
3. Substituted for the words “a registered” by the Sindh Finance Act, 2016 (XXIV of 2016),
(Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
4. Substituted for the words “another” by the Sindh Finance Act, 2016 (XXIV of 2016),
(Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
Sindh 122 Sindh Sales Tax on Services Act, 2011 [Ch. III]
taxable service or any previous or subsequent taxable service
provided would go unpaid 1[, of which the burden to prove shall lie
on the department,], such person as well as the person providing
the taxable service shall be jointly and severally liable for payment
of such unpaid amount of tax:
Provided that the Board may by notification in the official
Gazette, exempt any transaction or transactions from the provisions
of this section.
19. Sales of taxable activity or transfer of ownership.--In the
case of sale or transfer of ownership of a business which provides
taxable services to another person as an ongoing concern, any 2[tax
chargeable or assessed or determined in relation to the] taxable
services or part thereof shall be accounted for and paid by the
person to whom such sale is made or ownership is transferred 3[:].
4
[Provided that if the tax payable by person remains unpaid,
the amount of the unpaid tax shall be the first charge on the assets
of the business and the persons buying and selling the business
shall be jointly and severally liable for payment of the tax.]
20. Estate of deceased person.--The tax liability of a deceased
registered person under this Act shall be the first charge on his
estate in the hands of his successors.
21. Estate in bankruptcy.--If a registered person is declared
bankrupt, the tax liability under this Act shall pass on to the estate
in bankruptcy if it continues to operate the business.
(2) If tax liability is incurred by an estate in bankruptcy,
1. The comma and words inserted by the Sindh Sales Tax on Services (Amendment) Act,
2021 (VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
2. Substituted for the words “sales tax chargeable on” by the Sindh Finance Act, 2016
(XXIV of 2016), (Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
3. Substituted for full stop by the Sindh Finance Act, 2016 (XXIV of 2016), (Assented on:
18th July, 2016), reported as PTCL 2016 BS. 445.
4. Proviso added by the Sindh Finance Act, 2016 (XXIV of 2016), (Assented on: 18th July,
2016), reported as PTCL 2016 BS. 445.
[Ch. III] Payment and Collection of Tax on Taxable Services Sindh 123
the tax is deemed to be a current expenditure in the operations of
the estate in bankruptcy and shall be paid before the claims
preferred by other creditors are settled.
22. Liability for payment of tax in the case of private
companies or business enterprises.--Notwithstanding anything
contained in the 1[Companies Act, 2017 (Act No. XIX of 2017)],
where any private company or business enterprise is wound up and
any tax chargeable on the company or business enterprise, whether
before, or in the course, or after its liquidation, in respect of any tax
period cannot be recovered from the company or business
enterprise, every person who was an owner of, or partner in, or
director of, the company or business enterprise during the relevant
period shall, jointly and severally with such persons be liable for
the payment of such tax.
23. Assessment of Tax.--(1) Where on the basis of any
information acquired during an audit, inquiry, inspection or
otherwise, an officer of the SRB, not below the rank of Assistant
Commissioner SRB is of the opinion that a registered person has
not paid the tax due on taxable services provided by him or has
made short payment, the officer shall make an assessment of sales
tax actually payable by that person and shall impose a penalty and
charge default surcharge in accordance with sections 43 and 44.
[(1A) Notwithstanding anything contained in this Act and
2
subject to such conditions and guidelines as may be prescribed by
the Board in this regard, where a person fails to file the return for a
tax period by the due date or where the registered person fails to
furnish any information, explanation, documents, record or any
other details as may be required in a notice issued under sections
1. Substituted for the words “Companies Ordinance, 1984 (No. XLVII of 1984)” by the
Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of 2023), (Assented on: 8th
March, 2023), reported as PTCL 2023 BS. 41.
2. Sub-section (1A) inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented
on: 10th July, 2015), reported as PTCL 2015 BS. 115.
Sindh 124 Sindh Sales Tax on Services Act, 2011 [Ch. III]
23, 1[27,] 28, 29 or 52, an officer of the SRB, not below the rank of
an Assistant Commissioner, shall, based on any available
information or material, make an assessment order, to the best of
his judgment, determining the minimum tax liability of such
registered person for the tax period specified in the notice. The
minimum tax liability shall be in addition to the penalty and default
surcharge prescribed in sections 43 and 44.
Explanation: Determination of minimum tax liability for a
tax period shall not be the final tax liability and the registered
person shall be liable to discharge his actual liability, as it may
accrue or may be determined as a result of audit or special audit or
forensic audit under this Act.]
(2) No order under 2[sub-sections (1) or (1A)] shall be
made by an officer of the SRB unless a notice to show cause is
given to the person in default within 3[eight years] from the end of
the tax period to which the order relates specifying the grounds on
which it is intended to proceed against him and the said officer
shall take into consideration the representation made by such
person and provide him with an opportunity of being heard if the
person so desires.
(3) Any order under 4[sub-sections (1) or (1A)] shall be
made within one hundred and 5[eighty] days of issuance of the
show cause notice or within such extended period as the officer of
the SRB may, for reasons to be recorded in writing, fix provided
1. The figures and comma inserted by the Sindh Sales Tax on Services (Amendment) Act,
2021 (VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
2. Substituted for the words, brackets and figures, “sub-section (1)” by the Sindh Finance
Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015
BS. 115.
3. Substituted for the words “five years” by the Sindh Finance Act, 2016 (XXIV of 2016),
(Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
4. Substituted for the words, brackets and figures, “sub-section (1)” by the Sindh Finance
Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015
BS. 115.
5. Substituted for the word "twenty" by the Sindh Finance Act, 2017 (XXIV of 2017),
(Assented on: 14th July, 2017).
[Ch. III] Payment and Collection of Tax on Taxable Services Sindh 125
that such extended period shall in no case exceed sixty days.
(4) In computing the period specified in sub-section (3),
any period during which the proceedings are adjourned on account
of a stay order or proceedings under section 65 or the time taken
through adjournment by the person 1[* * *] shall be excluded.
(5) An order passed by an officer of the SRB under
2
[sub-sections (1) or (1A)] may be further amended as may be
necessary when on the basis of information acquired during an
audit, inquiry, inspection or otherwise, the officer of the SRB is
satisfied that:--
(i) any sales tax has been under-assessed or assessed at
too low a rate; or
(ii) any taxable service provided by the person has
escaped assessment.
3
[(6) * * *]
(7) Sub-sections (2), (3) and (4) shall be applicable to
any order passed under 4[sub-section (5)].
(8) Notwithstanding anything contained in this Act
Board may prescribe thresholds, parameters, standards and basis
for assessment of supply value and the assessment of tax 5[and the
1. The words “not exceeding thirty days” omitted by the Sindh Finance Act, 2014 (XVII of
2014), (Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
2. Substituted for the words, brackets and figures, “sub-section (1)” by the Sindh Finance
Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015
BS. 115.
3. Sub-section (6) omitted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115. At the time of omission sub-section (6)
was as under:--
“(6) The Commissioner SRB may amend, or further amend, any order
passed under sub-sections (1) or (5), if he considers that the order is erroneous or
prejudicial to the interest of sales tax.”
4. Substituted for the words, brackets and figures “sub-sections (5) or (6)” by the Sindh
Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL
2015 BS. 115.
5. The words inserted by the Sindh Finance Act, 2016 (XXIV of 2016), (Assented on: 18th
July, 2016), reported as PTCL 2016 BS. 445.
Sindh 126 Sindh Sales Tax on Services Act, 2011 [Ch. III]
Board shall also have the powers to regulate the system of
assessment including the powers for transfer of cases and extension
of time limit in exceptional circumstances].
***
Chapter-IV
REGISTRATION
24. Registration.--(1) Registration will be required for all
persons who:--
(a) are residents;
(b) provide any of the services listed in the Second
Schedule from their registered office or place of
business in Sindh; and
(c) fullfil any other criteria or requirements which the
Board may prescribe under sub-section (2).
(2) Registration under this section will be regulated in
such manner and subject to such conditions and restrictions and
rules as the Board may, by notification in the official Gazette,
prescribe.
(3) A person who receives a service, which is a taxable
service by virtue of sub-section (2) of section 3, and is not a
registered person shall be deemed to be a registered person for the
purposes of the tax period in which 1[* * *]:--
2
[(i) such person receives the service]
(ii) an invoice for the value of the service is sent to the
person; or
1. The words “such person” omitted by the Sindh Sales Tax on Services (Amendment) Act,
2021 (VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
2. Clause (i) substituted by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41. At the time of
substitution Clause (i) was as under:--
“(i) receives the service;”
( Sindh 127 )
Sindh 128 Sindh Sales Tax on Services Act, 2011 [Ch. IV]
(iii) consideration for the service is paid by the person;
whichever is earlier and all the provisions of this Act and rules
made 1[thereunder] shall be applicable to such person for that
particular tax period and any matters relating to, arising out of, or
concerning that tax period as if that person had provided the
service.
(4) The Board shall publish on its web site a list of
persons registered under this Act.
(5) It shall not be reasonable for a person to believe that
another person is registered under this Act if that other person is
not on the list placed on the web site of the Board.
(6) It shall be reasonable for a person to believe that
another person is registered under this Act if that other person is on
the list placed on the web site of the Board.
24A. Voluntary Registration.--(1) A person who carries on
an economic activity but is not required to be registered may apply
for voluntary registration at any time.
(2) If a person who is not required to be registered
applies for voluntary registration, the Board may register the
person if the Board is satisfied that--
(a) the person is making, or will provide, services that
are taxable services if the person were registered;
(b) the person has a place of business at which he
carries on an economic activity;
(c) there are reasonable grounds to believe that the
person will keep proper records and file regular
returns prescribed under this Act; and
(d) if the person has commenced carrying on an
economic activity, the person has--
1. Substituted for the words “there under” by the Sindh Sales Tax on Services (Amendment)
Act, 2021 (VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
[Ch. IV] Registration Sindh 129
(i) kept proper records in relation to his
economic activity; and
(ii) complied with his obligations under other
taxation laws.
24B. Compulsory Registration.-- [(1) If an officer of the SRB
1
is satisfied that a person is required to be registered under this Act
and that the person has not applied for registration, the officer of
the SRB shall, after such inquiry as he 2[may deem fit], register the
person through an order to be issued in writing and such person
shall be deemed to have registered from the date he became liable
to registration.]
(2) No person may be registered compulsorily without
being given an advance notice and an opportunity of being heard.
25. Suspension of registration.--(1) Subject to sub-section
(3),--
(a) the 3[Board or any officer of the SRB, authorized
by the Board in this behalf,] may suspend
the registration of a person if it believes that the
person--
(i) is not entitled to be registered; or
(ii) has failed to comply with its obligations
under this Act; and
1. Sub-section (1) substituted by the Sindh Finance Act, 2013 (XLI of 2013), (Assented on:
11th July, 2013), reported as PTCL 2014 BS. 332. At the time of substitution sub-section
(1) was as under:--
“If the Board is satisfied that a person is required to be registered and that
person has not applied for registration, the Board shall register the person and shall, no
later than fifteen days before the day on which the registration takes effect, notify the
person of the registration, the day on which it takes effect and the registration number
issued to the person.”
2. Substituted for the words “may deemed fit” by the Sindh Sales Tax on Services
(Amendment) Act, 2021 (VII of 2023), (Assented on: 8th March, 2023), reported as
PTCL 2023 BS. 41.
3. Substituted for the word “Board” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
Sindh 130 Sindh Sales Tax on Services Act, 2011 [Ch. IV]
(b) the suspension of registration shall be effected by
removing the name of the person from the list of
registered persons published on the Board’s web
site.
(2) The 1[Board or any officer of the SRB, authorized
by the Board in this behalf,] shall give notice to a registered person
stating the reasons for the suspension and the remedial actions
required to be taken by the person in such time as may be specified
in the notice.
(3) In case the 2[Board or any officer of the SRB,
authorized by the Board in this behalf,] is not satisfied with the
response of the person or the remedial actions taken by him or does
not receive any response in the specified time, the 3[Board or any
officer of the SRB, authorized by the Board in this behalf,] may
suspend that person’s registration.
(4) At any time within a period of sixty days of
suspension, the 4[Board or any officer of the SRB, authorized by
the Board in this behalf,] may withdraw the suspension if it is
satisfied with the remedial actions taken by the person.
(5) Where, after sixty days, the suspension has not been
withdrawn, the 5[Board or any officer of the SRB, authorized by
the Board in this behalf,] may--
(a) institute proceedings against the person in respect of
the alleged non-compliance under this Act;
1. Substituted for the word “Board” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
2. Substituted for the word “Board” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
3. Substituted for the word “Board” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
4. Substituted for the word “Board” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
5. Substituted for the word “Board” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
[Ch. IV] Registration Sindh 131
(b) reinstate the person’s registration; or
(c) if neither of the actions in clauses (a) and (b) is
done, cancel the person’s registration.
25A. De-registration.--(1) The Board or any officer of the
SRB, authorized in this behalf, may subject to the rules, de-register
a registered person or such class of registered persons not required
to be registered under this Act.
(2) Where any person registered under this Act believes
that he does not satisfy the requirements for registration in section
24, he may, in the manner and mode provided in the rules, make an
application to the Board 1[or any officer of the SRB, authorized by
the Board in this behalf,] to be de-registered. If upon receiving
such an application, the Board 2[or any officer of the SRB,
authorized by the Board in this behalf,] is satisfied that the person
is not required to be registered under this Act and has fulfilled 3[the
obligations for de-registration] under this Act it shall, subject to the
rules, de-register such person.
(3) Where the 4[Board or any officer of the SRB]
receives an application under sub-section (2), it 5[[shall] dispose of
the same within a period of three months from the date of receipt
of the application, or within such extended period, not exceeding
sixty days, as the 6[Board or any officer of the SRB] may, for
1. The words and commas inserted by the Sindh Finance Act, 2013 (XLI of 2013),
(Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
2. The words and commas inserted by the Sindh Finance Act, 2013 (XLI of 2013),
(Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
3. Substituted for the words “any obligations” by the Sindh Finance Act, 2013 (XLI of
2013), (Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
4. Substituted for the word “Board” by the Sindh Finance Act, 2013 (XLI of 2013),
(Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
5. Substituted for the word “must” by the Sindh Finance Act, 2013 (XLI of 2013),
(Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
6. Substituted for the word “Board” by the Sindh Finance Act, 2013 (XLI of 2013),
(Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
Sindh 132 Sindh Sales Tax on Services Act, 2011 [Ch. IV]
reasons to be recorded in writing fix.
1
[25B. Active taxpayers list.--The Board shall have the power
to prepare and maintain active taxpayers list in such manner as it
may deem appropriate and also to make rules to provide for
restrictions and limitations to be imposed on any person who
ceases to be an active taxpayer or any person who receives or
procures any taxable service from a person who has ceased to be an
active taxpayer.]
***
1. Section 25B added by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
[Ch. IV] Registration Sindh 133
Chapter-V
BOOK KEEPING AND AUDIT
PROCEEDINGS
26. Records.--(1) A registered, person providing taxable
service shall maintain and keep at his business premises or
registered office in English or Urdu 1[or Sindhi] the following
records of taxable services provided (including exempt services) by
him or by his agent acting on his behalf in such form and manner
as would permit ready ascertainment of his tax liability during a
tax period--
(a) records of taxable services provided indicating:--
(i) the description and type of service;
(ii) the value of the service;
(iii) the name and address of the person to whom
the service was provided; and
(iv) any other information as may be specified
by the Board.
(b) records of exempt services; 2[* * *]
3
[(c) records of tax invoices and debit and credit notes
issued by the person;
1. The words inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
2. The word "and" omitted by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th
July, 2019), reported as PTCL 2019 BS. 773.
3. Clauses (c), (d), (e) & (f) substituted for Clause (c) by the Sindh Finance Act, 2019 (XII
of 2019), (Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773. At the time of
substitution Clause (c) was as under:--
"(c) such other records as may be specified, by the Board."
( Sindh 134 )
[Ch. V] Book Keeping and Audit Proceedings Sindh 135
(d) records of tax invoices and debit and credit notes
received by the person;
(e) records of customs documents (goods declaration
under section 30 of the Customs Act, 1969 and its
ancillary documents); and
(f) such other records as may be specified by the
Board.]
(2) Notwithstanding anything in any other law for the
time being in force, the Board may require, by notification in the
official Gazette, a registered person or class of registered persons
to declare and use only as many number of business bank accounts
as may be specified by the Board in such notification to make or
receive payments on account of providing and receiving payment
for services for the purpose of this Act or rules made there under
and to make payment of due tax from such accounts only.
(3) The Board may, by notification in the official
Gazette, specify that any class of persons registered under this Act
1
[shall] use such electronic fiscal cash registers as are approved by
the Board in the manner prescribed.
(4) The Board may, by notification in the official
Gazette, prescribe the procedure or software for electronic
maintenance of records, filing of sales tax returns and for any other
matter or approve any software for electronic maintenance of
records and filing of returns by a registered person or class of such
persons under this Act.
(5) The registered persons, whose accounts are subject
to audit under the 2[Companies Act, 2017 (Act No. XIX of 2017)],
3
[or under any other law for the time being in force,] shall 1[submit
1. Substituted for the word “should” by the Sindh Finance Act, 2013 (XLI of 2013),
(Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
2. Substituted for the words “Companies Ordinance, 1984” by the Sindh Sales Tax on
Services (Amendment) Act, 2021 (VII of 2023), (Assented on: 8th March, 2023),
reported as PTCL 2023 BS. 41.
3. The words and comma added by the Sindh Finance Act, 2014 (XVII of 2014), (Assented
on: 7th July, 2014), reported as PTCL 2014 BS. 357.
Sindh 136 Sindh Sales Tax on Services Act, 2011 [Ch. V]
a printed copy of the annual audited accounts, to the Assistant
Commissioner, within 60 days from the date of audit report of the
auditors] 2[* * *].
27. Retention and production of records and documents.--
(1) A person, who is required to maintain any record or documents
under this Act, shall retain the record and documents for a period
of 3[ten years] after the end of the tax period to which such record
or documents relate or till the final decision in any proceedings
including proceedings for assessment, appeal, revision, reference
or petition, whichever is later.
(2) A person who is required to maintain any record or
documents under this Act or any other law shall, as and when
required by an officer of the SRB, not below the rank of 4[Auditor
SRB or Sindh Sales Tax Officer SRB], produce records or
documents which are in his possession or control or in the
possession or control of his agent; and where such records or
documents have been stored as electronic data, he shall allow
access to such officer and use of any machine on which such data
is kept.
28. Audit Proceedings.--(1) An officer of the SRB, not below
the rank of 5[Auditor SRB], may, on the basis of the return
submitted by a registered person or the records obtained under sub-
1. Substituted for the words “be required to submit a copy of the annual audited account”
by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th July, 2014), reported
as PTCL 2014 BS. 357.
2. The comma and words “, along-with a certificate by the auditors certifying the payment
of sales tax due and any deficiency in the sales tax paid by the registered person” omitted
by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of 2023), (Assented on:
8th March, 2023), reported as PTCL 2023 BS. 41.
3. Substituted for the words “five years” by the Sindh Finance Act, 2016 (XXIV of 2016),
(Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
4. Substituted for the words "Assistant Commissioner SRB" by the Sindh Finance Act, 2019
(XII of 2019), (Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
5. Substituted for the words "Assistant Commissioner SRB" by the Sindh Finance Act, 2019
(XII of 2019), (Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
[Ch. V] Book Keeping and Audit Proceedings Sindh 137
section (2) of section 27 conduct an audit of such person once in a
year.
Provided that in case the Commissioner SRB has any
information showing that such registered person is involved in tax
fraud or evasion of tax, he may authorize an officer of the SRB, not
below the rank of 1[Auditor SRB], to conduct an inquiry or
investigation under section 48 which may or may not be in addition
to any audit carried out for the same period.
(2) Where the officer of the SRB decides to conduct an
audit under sub-section (1), he shall issue a notice of audit to the
person informing him of the audit proceedings and direct him to
produce any records or documents which such officer may require
for conducting the audit 2[:]
3
[Provided that the officer of the SRB may, with the
permission of the Commissioner, conduct the audit in the place of
business or the office of the registered person directing him to
produce the records and documents in such premises as indicated
in the notice.]
4
[(2A) The officer of the SRB conducting the audit under
sub-section (1) may conduct audit proceedings electronically
through video-link or any other mode as may be specified by the
Board.]
(3) The officer of the SRB shall conduct a preliminary
audit and issue an audit observation pointing out the contraventions
of the Act or rules, as the case may be, and the amount of tax
evaded therein, on the basis of scrutiny of such records. The
registered person may, within a period of 21 days of the receipt of
1. Substituted for the words "Assistant Commissioner SRB" by the Sindh Finance Act, 2019
(XII of 2019), (Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
2. Substituted for the full stop by the Sindh Finance Act, 2019 (XII of 2019), (Assented on:
5th July, 2019), reported as PTCL 2019 BS. 773.
3. Proviso added by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th July,
2019), reported as PTCL 2019 BS. 773.
4. Sub-section (2A) inserted by the Sindh Sales Tax on Services (Amendment) Act, 2021
(VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
Sindh 138 Sindh Sales Tax on Services Act, 2011 [Ch. V]
the audit observation, submit his point of view in writing.
(4) If, within the period prescribed in sub-section (3),
no reply is received or the reply furnished by the registered person
is found unsatisfactory, the officer of the SRB shall issue an audit
report specifying the amount of tax or charge that has not been
levied or has been short levied or any other violation of any
provision of Act or rules made there under.
(5) After completion of the audit under this section or
any other provision of law, the officer of the SRB not below the
rank of Assistant Commissioner SRB, may pass an order in
accordance with the provisions of section 23 or section 47, as the
case may be, 1[assessing or determining the] amount of tax,
charging default surcharge and imposing a penalty.
(6) Notwithstanding the penalties prescribed in
section 43:--
(a) if a registered person wishes to deposit the amount
of tax short paid or amount of tax evaded alongwith
default surcharge voluntarily, whenever it comes to
his notice, he shall, before receipt of notice of audit,
file a revised return and shall deposit the amount
short paid or amount of tax evaded alongwith
default surcharge, in which case no penalty shall be
recovered from him;
(b) if a registered person wishes to deposit the amount
of tax short paid or amount of tax evaded alongwith
default surcharge during the audit, or at any time
before issuance of show cause notice in lieu of the
audit report, he shall file a revised return and shall
deposit the evaded amount of tax, default surcharge
under section 44, and twenty per cent of the penalty
payable under section 43, in which case a show
cause notice in lieu of the audit report will not be
1. Substituted for the words “imposing the correct” by the Sindh Finance Act, 2015
(XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
[Ch. V] Book Keeping and Audit Proceedings Sindh 139
issued in the matter; and
(c) if a registered person wishes to deposit the amount
of tax short paid or amount of tax evaded alongwith
default surcharge after issuance of show cause
notice, he shall file a revised return and shall deposit
the evaded amount of tax, default surcharge under
section 44, and fifty per cent of the penalty payable
under section 43 and thereafter, the show cause
notice, shall stand abated.
29. 1
[Audit by Special Audit Panels].--2[(1) The Board may
appoint as many special audit panels as may be necessary,
comprising of two or more members from the following:--
(a) an officer of the SRB;
(b) a chartered accountant or a firm of chartered
accountants as defined under the Chartered
Accountants Ordinance, 1961 (Ordinance No. X of
1961);
(c) a cost and management accountant or a firm of cost
and management accountants as defined under the
Cost and Management Accountants Act, 1966 (Act
No. XIV of 1966); or
(d) any other person as may be appointed by the Board
for the purpose of this section, to conduct audit or
special audit or forensic audit of registered person
1. Substituted for the words “Special Audit by Chartered Accountants or Cost
Accountants” by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
2. Sub-section (1) substituted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented
on: 10th July, 2015), reported as PTCL 2015 BS. 115. At the time of substitution sub-
section (1) was as under:--
“(1) The Board may, by notification in the official Gazette, appoint a
Chartered Accountant as defined under Chartered Accountants Ordinance, 1961 (X of
1961) or a firm of Chartered Accountants or a Cost and Management Accountant within
the meaning of the Cost and Management Accountants Act, 1966 (XIV of 1966) or a firm
of Cost and Management Accountants, for conducting a special audit of the records of
any registered person.”
Sindh 140 Sindh Sales Tax on Services Act, 2011 [Ch. V]
or persons, including audit of refund claims or input
tax credit claims and the scope of such audit shall be
determined by the Board or the Commissioner 1[on
case] to case basis. In addition, the Board may,
where it considers appropriate, also get such audit
or special audit or forensic audit conducted jointly
with similar audits being conducted by FBR or other
provincial administrations of sales tax on services.]
(2) Notwithstanding that the records of a registered
person have been audited by an officer of the SRB appointed under
section 34, the Board or a Commissioner SRB may direct
2
[a special audit panel] appointed under sub-section (1) to audit the
records of any registered person for the same period.
(3) 3
[Every member of the special audit panel]
appointed under sub-section (1), shall have the powers of an officer
of the SRB under sections 4[27, 48, 51 and 52].
[(4) Each special audit panel shall be headed by a
5
Chairman who shall be an officer of the SRB.
(5) If a member of the special audit panel, other than
the Chairman, is absent from conducting an audit, special audit or
forensic audit, the proceedings of such audit under this section
shall continue and audit conducted by the special audit panel shall
neither be invalid nor shall be called in question merely on the
ground of such absence.
(6) The Board may prescribe rules in respect of the
1. Substituted for the words "on to case" by the Sindh Finance Act, 2019 (XII of 2019),
(Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
2. Substituted for the words “an auditor” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
3. Substituted for the words “An auditor” by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
4. Substituted for the figures and word “19, 39 and 42” by the Sindh Finance Act, 2013
(XLI of 2013), (Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
5. Sub-sections (4), (5) & (6) added by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
[Ch. V] Book Keeping and Audit Proceedings Sindh 141
constitution, procedure and working of the special audit panel.]
***
Sindh 142 Sindh Sales Tax on Services Act, 2011 [Ch. V]
Chapter-VI
RETURNS
30. Return.--(1) Every registered person shall 1[* * *], not
later than the due date, 2[e-file] a true and correct return in the
prescribed form 3[* * *] indicating the tax due and paid during a
tax period and such other information, as may be prescribed.
(2) Notwithstanding anything in sub-section (1), the
Board may, by notification in the official Gazette, require any
registered person or class of registered persons to submit returns on
a quarterly basis.
(3) Notwithstanding anything in sub-section (1), the
Board may, by notification in the official Gazette, require any
registered person or class of registered persons to submit such
returns, as may be prescribed, on an annual basis in addition to or
instead of the monthly return or quarterly return.
(4) A return filed electronically on the web or any
magnetic media or any other computer readable media as may be
specified by the Board shall be deemed to be a return for the
purpose of sub-sections (1), (2) or (3) and the Board may, by
notification in the official Gazette, make rules for determining
eligibility of the data of such returns and e-intermediaries who will
digitize the data of such returns and transmit the same
electronically under their digital signatures.
1. The word “furnish” omitted by the Sindh Sales Tax on Services (Amendment) Act, 2021
(VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
2. The words inserted by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
3. The words “to a designated bank or to any other office specified by the Board,” omitted
by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of 2023), (Assented on:
8th March, 2023), reported as PTCL 2023 BS. 41.
( Sindh 143 )
Sindh 144 Sindh Sales Tax on Services Act, 2011 [Ch. V]
1
[(5) * * *]
(6) A registered person may file a revised return within
one hundred and twenty days of filing a return under sub-sections
(1), (2) or (3), as the case may be, to correct any omission or wrong
declaration made therein and to deposit any amount of tax short,
paid.
31. Special Returns.--In addition to the return specified under
section 30, the Assistant Commissioner SRB may require any
person whether, registered or not, to furnish a return (whether on
his own behalf or as an agent or trustee) in a prescribed form and
such person shall furnish the return not later than the date specified
in this regard.
32. Final Return.--If a person applies for de-registration in
terms of section 2[25A], he shall before such de-registration,
furnish a final return to the Commissioner SRB in the specified
form in such manner and at such time as directed by the
Commissioner SRB.
33. Return deemed to have been made.--A return purporting
to be made on behalf of a person by his duly appointed
representative or agent shall, for all purposes, be deemed to have
been made by such person or under his authority unless proved to
the contrary.
***
1. Sub-section (5) omitted by the Sindh Finance Act, 2016 (XXIV of 2016), (Assented on:
18th July, 2016), reported as PTCL 2016 BS. 445. At the time of omission sub-section (5)
was as under:--
“(5) If there is a change in the rate of tax during a tax period, a separate
return in respect of each portion of tax period showing the application of different rates of
tax shall be furnished.”
2. Substituted for the figure “25” by the Sindh Finance Act, 2013 (XLI of 2013), (Assented
on: 11th July, 2013), reported as PTCL 2014 BS. 332.
Chapter-VII
APPOINTMENT OF AUTHORITIES
AND THEIR POWERS
34. Appointment of Authorities.--(1) For the purposes of this
Act, the Board may, 1[* * *], appoint in relation to any area, any
case or class of cases 2[* * *], any person to be--
(a) a Director of the Sindh Revenue Board;
(b) a Commissioner of the Sindh Revenue Board;
(c) a Commissioner (Appeals) of the Sindh Revenue
Board;
(d) a Deputy Commissioner of the Sindh Revenue
Board;
(e) an Assistant Commissioner of the Sindh Revenue
Board;
3
[(f) a Senior Auditor and an Auditor of the Sindh
Revenue Board;
(g) a Sindh Sales Tax Officer of the Sindh Revenue
1. The commas and words "by notification in the official Gazette" omitted by the Sindh
Finance Act, 2019 (XII of 2019), (Assented on: 5th July, 2019), reported as PTCL 2019
BS. 773.
2. The words "specified in the notification" omitted by the Sindh Finance Act, 2019 (XII of
2019), (Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
3. Clauses (f), (g) & (h) substituted for Clause (f) by the Sindh Finance Act, 2016 (XXIV of
2016), (Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445. At the time of
substitution Clause (f) was as under:--
“(f) an officer of the Sindh Revenue Board with any other designation.”
( Sindh 145 )
Sindh 146 Sindh Sales Tax on Services Act, 2011 [Ch. VII]
Board; and
(h) an officer of the Sindh Revenue Board with any
other designation.]
(2) The Commissioner (Appeals) SRB and the
Commissioner SRB shall be sub-ordinate to the Board and any
other officer of the SRB so designated by the Board.
(3) The Deputy Commissioners SRB, Assistant
Commissioners SRB shall be sub-ordinate to the Commissioner
SRB and any other officer of the SRB so designated by the Board.
35. Powers.--(1) An officer of the SRB appointed under
section 34 shall exercise such powers and discharge such duties as,
are conferred or imposed upon him under this Act and rules made
there under and he shall also be competent to exercise all powers
and discharge all duties conferred upon any officer subordinate to
him.
(2) Notwithstanding anything contained in this Act or
the rules, the Board may, by general or special order, impose such
limitations or conditions on the exercise of such powers and
discharge of such duties as it deems fit.
36. Delegation of powers.--(1) The Board may, by notification
in the official Gazette and subject to such limitations or conditions
as may be specified therein, empower by name or designation--
(a) any Deputy Commissioner SRB to exercise any of
the powers of a Commissioner SRB 1[or a
Commissioner (Appeals) SRB] under this Act; and
(b) any Assistant Commissioner SRB to exercise any of
the powers of a Deputy Commissioner SRB under
this Act; and
1. The words inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
[Ch. VII] Appointment of Authorities and their Powers Sindh 147
(c) any other officer of the SRB to exercise any of the
powers of an Assistant Commissioner SRB under
this Act.
(2) Unless the Board in any case otherwise directs, the
Commissioner SRB may authorize an officer of the SRB
subordinate to him to exercise within any specified area, any of the
powers of the Commissioner SRB, or of any other officer of the
SRB subordinate to the Commissioner SRB, under this Act.
(3) Board may delegate powers and functions of officer
as additional duties to any officer of the SRB of the same rank or a
step senior or junior in rank.
(4) An officer of the SRB to whom any powers are
delegated under this section shall not further delegate such powers.
37. Special Judges.--(1) The Government may, by notification
in the official Gazette, appoint as many Special 1[Judges, as it may
determine, from amongst the persons who are serving or have]
retired as District and Session Judge for a period of at least 5 years
and, where it appoints more than one Special Judge, it shall specify
in the notification the headquarters of each Special Judge and the
territorial limits within which he shall exercise jurisdiction under
this Act and the rules made there under.
2
[(2) * * *]
(3) If a Special Judge is, for any reasons, temporarily
unable to perform his duties under this Act or the rules made there
1. Substituted for the words “Judges a person who is serving or has” by the Sindh Sales Tax
on Services (Amendment) Act, 2021 (VII of 2023), (Assented on: 8th March, 2023),
reported as PTCL 2023 BS. 41.
2. Sub-section (2) omitted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115. At the time of omission sub-section (2)
was as under:--
“(2) A person shall be appointed as a Special Judge, if he has served as
Judge in BS 21 or above for at least a period of 7 Years and qualifies to be a Judge of
High Court.”
Sindh 148 Sindh Sales Tax on Services Act, 2011 [Ch. VII]
under, he may generally or specially authorize the Sessions Judge
of the district to perform such duties of an urgent nature as he may
deem proper and such Sessions Judge shall perform such duties.
38. Cognizance of offences by Special Judges.--(1)
Notwithstanding anything contained in this Act, the rules made
thereunder, or any other law for the time being in force, a Special
Judge may, within the limits of his jurisdiction, take cognizance of
any offence punishable by a Special Judge under this Act--
(a) upon a report in writing made by an officer of the
SRB, not below the rank of 1[Assistant]
Commissioner SRB with the approval of the
Commissioner SRB, or by an officer especially
authorized in this behalf by the Government;
(b) upon receiving a complaint or information of facts
constituting such offence made or communicated by
any person; or
(c) upon his knowledge acquired during any proceeding
before him.
(2) Upon receipt of a report under clause (a) of sub-
section (1), the Special Judge shall proceed with the trial of the
accused.
(3) Upon receipt of a complaint or information under
clause (b), or acquired in the manner referred to in clause (c) of
sub-section (1), the Special Judge shall, before issuing a summon
or warrant for appearance of the person complained against, hold a
preliminary inquiry for the purpose of ascertaining the truth or
falsehood of the complaint, or direct any Magistrate or any police
officer to hold such inquiry and submit a report, and such
Magistrate or officer, shall conduct such inquiry and make a report
accordingly.
1. Substituted for the word “Deputy” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
[Ch. VII] Appointment of Authorities and their Powers Sindh 149
(4) If, after conducting such an inquiry or after
considering the report of such Magistrate or officer, the Special
Judge is of the opinion that--
(a) there is insufficient ground for proceeding, he may
dismiss the complaint; or
(b) there is sufficient ground for proceeding, he may
proceed against the person complained in
accordance with law.
(5) A Special Judge or a Magistrate or an officer
holding an inquiry under sub-section (3) may hold such inquiry, as
nearly as possible, in accordance with the provisions of section 202
of the Code of Criminal Procedure, 1898 (No. V of 1898).
39. Application of the Code of Criminal Procedure, 1898
(No. V of 1898).--(1) The provisions of the Code of Criminal
Procedure, 1898 (No. V of 1898), so far as they are not
inconsistent with the provisions of this Act, shall apply to all
proceedings of the court of a Special Judge and such court shall be
deemed to be a Court of Session for the purposes of the said Code
and the provisions of Chapter XXII-A of the Code, so far as
applicable and with the necessary modifications, shall apply to the
trial of cases by the Special Judge under this Act.
(2) For the purposes of sub-section (1), the Code of
Criminal Procedure, 1898 (No. V of 1898), shall have effect as if
an offence punishable under this Act were one of the offences
referred to in sub-section (1) of section 337 of the Code.
40. Exclusive jurisdiction of Special Judge.--Notwithstanding
anything contained in this Act, the rules made thereunder or in any
other law for the time being in force no court, other than a Special
Judge having jurisdiction, shall try an offence punishable by a
Special Judge under this Act.
41. Place of Sitting.--A Special Judge shall ordinarily hold
Sindh 150 Sindh Sales Tax on Services Act, 2011 [Ch. VII]
sittings at his headquarters but, keeping in view the general
convenience of the parties or the witnesses, he may hold sittings at
any other place.
42. Persons who may conduct prosecutions.--(1)
Notwithstanding anything contained in the Code of Criminal
Procedure, 1898 (No. V of 1898), an officer of the SRB, not below
the rank of an 1[Assistant Commissioner] SRB shall be competent
to conduct a prosecution before a Special Judge for and on behalf
of the Government.
(2) A prosecution conducted under this Act before the
Special Judge may only be withdrawn on the directions of the
Government.
***
1. Substituted for the words “Deputy Commissioner” by the Sindh Finance Act, 2013 (XLI
of 2013), (Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
Chapter-VIII
OFFENCES AND PENALTIES
43. Offences and penalties.--Whoever commits any offence
described in column (1) of the Table below shall, in addition to and
not in derogation of any punishment to which he may be liable
under any other law, be liable to the penalty mentioned against that
offence in column (2) thereof. The sections referred to in column
(3) are meant for illustrative purposes only and the corresponding
offence described in column (1) may fall and be prosecuted under
other sections of this Act as well.
TABLE
Offences Penalties Section of the
Act to which
offence has
reference
(1) (2) (3)
1. Any person who is Such person shall be 24 2[and
required to apply for liable to pay a penalty 24B]
registration under this of 10,000 rupees or five
Act fails to make an per cent of the amount
application for of sales tax he would
registration before have been liable to pay
providing taxable had he been registered,
services. whichever is higher.
In the case of non-
compliance 1[of a notice
1. The words inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
2. The word and figures added by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
( Sindh 151 )
Sindh 152 Sindh Sales Tax on Services Act, 2011 [Ch. VIII]
(1) (2) (3)
or an order] of
compulsory registration,
the minimum penalty
shall be 100,000 rupees.
Provided that
such person who is
required to get himself
registered under this
Act, fails to get
registered within
ninety days of
providing taxable
services’, he shall be
further be liable, upon
conviction by a Special
Judge, to
imprisonment for a
term which may
extend to one year, or
with fine which may
extend to the amount
of sales tax he would
have been liable to pay
had he been registered,
or with both.
1
[1A. Where any person Such person shall be 24]
fails to intimate any liable to a penalty
change in particulars which may extend to
of registration, 100,000 rupees subject
including the to a minimum penalty
particulars relating to of 10,000 rupees.
business address,
business bank
1. S. No. 1A and the entries relating thereto added by the Sindh Finance Act, 2015 (XXXVI
of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
[Ch. VIII] Offences and Penalties Sindh 153
(1) (2) (3)
accounts, economic
activity, etc., in
accordance with the
requirements,
prescribed under the
rules, within a period
of fifteen days from
the date of such
change.
2. Where any person 1[Such person shall be 30
fails to furnish a liable to a penalty of
return within the due 10,000 rupees per
date. month or a fraction
thereof; provided that
if a return is filed
within 2[ten] days of
the due date, a penalty
of 300 rupees for each
day of default shall be
paid.]
3
[2A. Where any person Such person shall be General
fails or refuses to liable to pay a penalty
issue a tax invoice as of twenty thousand
required in sub-rule rupees on first default
(1) of rule 29 of the and fifty thousand
Sindh Sales Tax on rupees for each
Services Rules, 2011. subsequent default. In
case of three acts of
1. Substituted for the entries “Such person shall be liable to pay a penalty of 5,000 rupees
provided that if a return is not filed within fifteen days of the due date, a penalty of 100
rupees for each day of default shall be paid.” by the Sindh Finance Act, 2014 (XVII of
2014), (Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
2. Substituted for the word “fifteen” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
3. S. Nos. 2A & 2B and the entries relating thereto inserted by the Sindh Finance Act, 2019
(XII of 2019), (Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
Sindh 154 Sindh Sales Tax on Services Act, 2011 [Ch. VIII]
(1) (2) (3)
such default, the
business premises shall
be liable to be sealed.
2B. Where any person Such person shall be 54A]
either avoids, defies, liable to pay a penalty
fails to comply with e- of up to one hundred
invoicing system or thousand rupees, but
issues Invoices not less than twenty-
outside the e- five thousand rupees.
invoicing system. In case of three
consecutive defaults,
the place of business of
such person may
further be liable to
sealing.
3. Where any person (a) Such person shall 8, 17 and
fails to deposit the be liable to pay a 68
amount of tax due or penalty of 10,000
any part thereof in the rupees 1[per month
time or manner laid or a fraction
down under this Act thereof] or five per
or the rules made cent of the total tax
there under. payable for that
period 2[* * *] (if
default is more than
3 days) 3[,] which-
ever is higher.
4
[(b)] If the amount of
1. The words inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
2. The comma omitted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
3. The comma put by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
4. Substituted for brackets and figure “(4)” by the Sindh Finance Act, 2015 (XXXVI of
[Ch. VIII] Offences and Penalties Sindh 155
(1) (2) (3)
tax due is not paid
even after the
expiry of a period
of sixty days of
issuance of the
notice for such
payment by an
officer of the SRB,
not below the rank
of Assistant Com-
missioner SRB, the
person shall, further
be liable Upon
conviction by a
Special Judge, to
imprisonment for a
term which may
extend to three
years, or with fine
which may extend
to the amount of
unpaid tax, or with
both.
(c) No penalty shall be
payable if any
miscalculation is
made for the first
time during a year.
4. Any person who fails to Such person 1[shall be 26, 27 and
maintain records liable to a penalty which 28
required under this Act may extend to 100,000
or the rules made there rupees, subject to a
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
1. Substituted for the words “shall pay a” by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
Sindh 156 Sindh Sales Tax on Services Act, 2011 [Ch. VIII]
(1) (2) (3)
under. minimum] penalty of
1
[10,000] rupees or five
per sent of the total tax
payable for the tax
period (3) for which he
has failed to maintain
the required record,
whichever is higher.
2
[Such person shall
further be liable, upon
conviction by a Special
Judge, to imprisonment
which may extend to
one year or with fine
which may extend to
100,000 rupees or with
both.]
5. Where a registered 3[Such person shall be 27 and 28
person who, without liable to pay a penalty
any reasonable cause, in which may extend to
non compliance with the 100,000 rupees, subject
provisions of this Act to a minimum penalty
1. Substituted for the figure “5,000” by the Sindh Finance Act, 2014 (XVII of 2014),
(Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
2. Paragraph added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
3. Entry substituted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115. At the time of substitution Entry was as
under:--
“Where such a person is a company, it shall be liable to pay a penalty of
a
[10,000] rupees;
Where such person is not a company he shall be liable to pay a penalty of
b
[5,000] rupees.
Provided that where such person fails to produce the record within
60 days of receipt of a notice, he shall be liable to pay the penalty prescribed
for the offence in sub-section (4) above.”
a Substituted for the figure “5,000” by the Sindh Finance Act, 2014 (XVII of 2014),
(Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
b Substituted for the figures “1,000” by the Sindh Finance Act, 2014 (XVII of 2014),
(Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
[Ch. VIII] Offences and Penalties Sindh 157
(1) (2) (3)
fails to produce records of 10,000 rupees for
on receipt of a notice each instance of non-
from the Board or any compliance;]
officer of the SRB
directing him to produce
such records.
who Such person shall be [2(94)]
2
6. Any, person
knowingly or liable to pay a penalty and
fraudulently,-- of [50,000] rupees or
1
General
(a) submits a false or one hundred per cent of
forged document to any the tax payable for the
officer of the SRB; or tax period(s) to which
the offence relates,
(b) destroys, alters, whichever is higher.
mutilates or falsifies the
records; or
(c) makes a false statement, Such person shall,
false declaration, false further be liable, upon
representation, false conviction by a Special
personification, or gives Judge, to imprisonment
any false information 3[; for a term which may
or] extend to five years, or
4
[(d) fails to pay, recover or with fine which may
deposit the actual extend to an amount
amount of tax, or equal to the tax payable
claims inadmissible tax for the tax period(s) to
1. Substituted for the figures “25,000” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
2. Substituted for the figures and brackets “2(41)” by the Sindh Finance Act, 2013 (XLI of
2013), (Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
3. Substituted for full stop by the Sindh Sales Tax on Services (Amendment) Act, 2012 (II
of 2012), (Assented on: 26th January, 2012. Earlier the same amendment was made by
the Sindh Sales Tax on Services (Amendment) Ordinance, 2011 (XIV of 2011), made on
1st November, 2011.
4. Item (d) added by the Sindh Sales Tax on Services (Amendment) Act, 2012 (II of 2012),
(Assented on: 26th January, 2012. Earlier the same amendment was made by the Sindh
Sales Tax on Services (Amendment) Ordinance, 2011 (XIV of 2011), made on 1st
November, 2011.
Sindh 158 Sindh Sales Tax on Services Act, 2011 [Ch. VIII]
(1) (2) (3)
credit or adjustment or which the offence
deduction or refund.] relates, or with both.
7. Where any person who Such person shall be 27, 28 and 51
denies or obstructs the liable to pay penalty of
access of an authorized 1[50,000] rupees or one
officer to the business hundred per cent of the
promises, registered tax payable for the tax
office or to any other period(s) to which the
place where records are offence relates,
kept, or otherwise whichever is higher.
refuses access to Such persons shall,
accounts or records. further be liable, upon
conviction by a Special
Judge, to imprisonment
for a term which may
extend to five years, or
with a fine which may
extend to an amount
equal to the tax payable
for the tax period(s) to
which the offence
relates, or with both.
2
[7A. Where a person Such person shall be 54]
denies or obstructs liable to a penalty of
the entry or access of 100,000 rupees or twice
the officer of the SRB the amount of the
posted to his business minimum tax, as may be
premises or fails to assessed or determined
facilitate the officer under section 23,
of the SRB in the whichever is higher.
1. Substituted for the figures “25,000” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
2. S. No. 7A and the entries relating thereto added by the Sindh Finance Act, 2015 (XXXVI
of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
[Ch. VIII] Offences and Penalties Sindh 159
(1) (2) (3)
discharge of his duty Such person shall
to monitor the further be liable, upon
provision of services conviction by a Special
by such person. Judge, to imprisonment
which may extend to
one year or with fine
which may extend to
100,000 rupees or with
both.
1
[7B. Any person who Such person shall be 54A]
refuses or denies or liable to a penalty of
obstructs the 100,000 rupees or an
compliance of the amount equal to the
provisions of section amount of tax involved,
54A. whichever is higher.
Such person shall
further be liable, upon
conviction by a Special
Judge, to imprisonment
which may extend to
one year, or with fine
which may extend to
100,000 rupees or with
both.
8. Where any person Such person shall be 2
[2(94)]
commits, causes to liable to pay a penalty
commit or attempts to of up to 500,000
commit tax fraud, or rupees, but not less
abets or connives in the than 25,000 rupees, or
commission of tax fraud one hundred per cent
of 25,000 rupees or of the tax payable for
1. S. No. 7B and the entries relating thereto added by the Sindh Finance Act, 2017 (XXIV of
2017), (Assented on: 14th July, 2017).
2. Substituted for the figures and brackets “2(41)” by the Sindh Finance Act, 2013 (XLI of
2013), (Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
Sindh 160 Sindh Sales Tax on Services Act, 2011 [Ch. VIII]
(1) (2) (3)
more. the tax period(s) to
which the offence
relates.
Such person shall,
further be liable, upon
conviction by a Special
Judge, to imprisonment
for a term which may
extend to five years, or
with fine which may
extend to an amount
equal to the tax
payable for the tax
period(s) to which the
offence relates, or with
both.
1
[9. (a) Where a person (a) Such person shall be 66]
violates any embargo liable to a penalty of
placed on the economic 100,000 rupees or an
activity of that person or amount equal to the
tampers with the seal amount of the tax
placed on the business sought to be recovered,
premises in connection whichever is higher.
with the recovery of tax Such person shall
further be liable, upon
1. S. No. 9 and the entries relating thereto substituted by the Sindh Finance Act, 2015
(XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115. At
the time of substitution S. No. 9 was as under:--
“9. Where any person Such person shall be liable to pay a 66”
violates any embargo penalty of 25,000 rupees or ten per cent
placed on removal of of the amount of the tax sought to be
goods in connection recovered, whichever is higher.
with recovery of tax. Such person shall, further be liable, upon
conviction by a Special Judge, to
imprisonment for a term which may
extend to one year, or with fine which
may extend to amount equal to the
amount of tax sought to be recovered, or
with both.
[Ch. VIII] Offences and Penalties Sindh 161
(1) (2) (3)
conviction by a Special
Judge, to imprisonment
which may extend to
one year or with fine
which may extend to an
amount equal to the
amount of tax sought to
be recovered, or with
both;
(b) Where a bank fails to (b) Such bank shall be
attach or delays in liable to penalty of
attaching the bank 100,000 rupees or an
account of the person amount double of the
from whom tax is amount of tax sought to
sought to be recovered be recovered, whichever
or fails or delays in is higher. The manager
payment of the or the officer incharge
amount, specified in of such bank shall
the notice issued by further be liable, upon
the officer of the SRB conviction by a Special
Judge, to imprisonment
which may extend to
one year or with fine
which may extend to an
amount equal to the
amount of tax sought to
be recovered, or with
both.
10. Where any 1[person Such person shall be 35 1[and
refuses to receive any liable to pay a penalty General]
notice or order issued of 2[50,000] rupees or
1. Substituted for the words “person who” by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
2. Substituted for the figures “25,000” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
Sindh 162 Sindh Sales Tax on Services Act, 2011 [Ch. VIII]
(1) (2) (3)
by an officer of the one hundred per cent of
SRB or] obstructs any the tax payable for the
officer of the SRB in tax period(s) to which
the performance of his the offence relates,
official duties under whichever is higher.
this Act or the rules Provided that such
made thereunder. a person shall be further
liable upon conviction
by a Special Judge to
imprisonment for a term
which may extend to
one year or with fine not
exceeding 50,000
rupees or with both.
11. Where any person Such person shall be 13 and
who fails to fulfil any liable to pay a penalty General
of the conditions, of 2[10,000] rupees or
limitations or 3[five per cent] of the
restrictions prescribed tax payable for the tax
in a notification issued period(s) to which the
under any of the offence relates, which-
provisions of this Act. ever is higher.
4
[11A. Where any person Such person shall be 13(2)]
contravenes any of the liable to a penalty of
provisions of the rules 50,000 rupees or an
or notifications issued amount equal to the
1. The words added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
2. Substituted for the figure “5,000” by the Sindh Finance Act, 2014 (XVII of 2014),
(Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
3. Substituted for the words “three per cent” by the Sindh Finance Act, 2014 (XVII of
2014), (Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
4. S. No. 11 and entries relating thereto added by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
[Ch. VIII] Offences and Penalties Sindh 163
(1) (2) (3)
in relation to amount of tax involved,
withholding or whichever is higher.
deduction of tax or Such person shall
payment of the tax so further be liable, upon
withheld or deducted conviction by a Special
Judge, to imprisonment
which may extend to
one year or with a fine
equal to the amount of
tax involved, or with
both.
12. Where any person, Such person shall be General
who contravenes any liable to pay a penalty
provision of this Act of 10,000 rupees or
or the rules made 1[five per cent] of the
thereunder for which tax payable for the tax
no penalty has, speci- period(s) to which the
fically, been provided offence relates, which-
in this section. ever is higher.
13. Where any person Such person shall be General
repeats an offence for liable to pay twice the
which a penalty is amount of penalty
provided under this provided under the Act
Act. for the said offence.
14. Where any person-- Such person shall pay a 73
(a) knowingly and penalty of 25,000
without lawful rupees or one hundred
authority gains access per cent of the amount
to or attempts to gain equal to the loss caused
access to the to sales tax revenue.
computerized system; Such person shall,
or further be liable, upon
1. Substituted for the words “three per cent” by the Sindh Finance Act, 2014 (XVII of
2014), (Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
Sindh 164 Sindh Sales Tax on Services Act, 2011 [Ch. VIII]
(1) (2) (3)
(b) unauthorizedly uses or conviction by the
discloses or publishes Special Judge, to
or otherwise dissemi- imprisonment for a term
nates information which may extend to
obtained from the one year, or with fine
computerized system; which may extend to an
or amount equal to the loss
(c) falsifies any record or caused to sales tax
information stored in revenue, or with both.
the computerized
system; or
(d) knowingly or disho-
nestly damages or
impairs the computeri-
zed system; or
(e) knowingly or
dishonestly damages
or impairs any
duplicate tape or disc
or other medium on
which any information
obtained from the
computerized system
is kept or stored; or
(f) unauthorisedly uses
unique user identifier
of any other registered
user to authenticate a
transmission of
information to the
computerized system;
or
(g) fails to comply with or
contravenes any of the
conditions prescribed
[Ch. VIII] Offences and Penalties Sindh 165
(1) (2) (3)
for security of unique
user identifier.
1
[15. Where any person Such person shall be 52]
fails to provide the liable to pay penalty of
document or record or 100,000 rupees.
information or data or Such person shall,
refuses to allow the further be liable, upon
officer of the SRB to conviction by a Special
take extracts from or Judge, to imprisonment
make copies of the for a term which may
document or record or extend to one year or
information or data or fine which may extend
fails to appear before to 100,000 rupees or
an officer of SRB or with both.
fails to answer any
question put to him.
44. Default Surcharge.--(1) Notwithstanding the provisions of
section 23, if a registered person does not pay the tax due or any
part thereof, whether wilfully or otherwise, in time or in the
manner specified under this Act, rules or notifications issued there
under, he shall, in addition to the tax due and any penalty under
section 43, pay default surcharge at the rate mentioned below:--
(a) the person liable to pay any amount of tax or
charge, shall pay default surcharge at the rate of
Inter-Bank Rate plus three per cent per annum of
the amount of tax due; and
(b) in case, the default is on account of tax fraud, the
person who has committed tax fraud shall pay
default surcharge at the rate of two per cent per
month, of the amount of tax evaded, till such time
the entire liability including the amount of default
surcharge is paid.
1. S. No. 15 and entries relating thereto added by the Sindh Finance Act, 2013 (XLI of
2013), (Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
Sindh 166 Sindh Sales Tax on Services Act, 2011 [Ch. VIII]
(2) For the purpose of calculation of default surcharge,
the period of default shall be reckoned from the 1[day following the
due date prescribed for the tax period to which the default relates]
to the day preceding the date on which the tax due is actually paid.
Explanation.--For the purpose of this section tax due does
not include the amount of penalty.
45. Exemption from penalty and default surcharge.--The
Board may, 2[* * *] 3[by] a notification in the official Gazette,
exempt any registered person or class of registered persons from
payment of the whole or any part of the penalty and default
surcharge imposed under sections 4[43 and 44] subject to such
conditions and limitations as may be specified in such notification
5
[* * *].
46. Compounding of offences.--Notwithstanding anything
contained in any other provision of this Act, where any person has
committed any offence warranting prosecution under this Act, the
6
[Board] may, either before or after the institution of any
proceedings for the prosecution of such offence, terminate the
proceedings if such person pays the amount of tax due alongwith
1. Substituted for the words and brackets “sixteenth day of a month (following the due date
of the tax period to which the default relates)” by the Sindh Finance Act, 2015 (XXXVI
of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
2. The words “with the approval of the Government” omitted by the Sindh Finance Act,
2014 (XVII of 2014), (Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
3. Substituted for the words “and by” by the Sindh Sales Tax on Services (Amendment) Act,
2021 (VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
4. Substituted for the figures and the word “34 and 35” by the Sindh Sales Tax on Services
(Amendment) Act, 2012 (II of 2012), (Assented on: 26th January, 2012. Earlier the same
amendment was made by the Sindh Sales Tax on Services (Amendment) Ordinance, 2011
(XIV of 2011), made on 1st November, 2011.
5. The words and commas “or, as the case may be, special order” omitted by the Sindh
Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL
2015 BS. 115.
6. Substituted for the word “Government” by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
[Ch. VIII] Offences and Penalties Sindh 167
such default surcharge and penalty as is determined under the
provisions of this Act.
47. Recovery of tax not levied or short-levied.--(1) Where by
reason of some inadvertence, error or miscalculation 1[* * *] any
tax or charge has not been levied or has been short-levied, the
person liable to pay any amount of tax or charge shall be served
with a notice, within 2[eight years] of the relevant date, requiring
him to show cause for payment of the amount specified in the
notice.
3
[(1A) Where by reason of some collusion, abetment,
deliberate attempt, mis-statement, fraud, forgery, false or fake
documents--
(a) any tax or charge has not been paid or is, short paid,
assessed or collected, the person liable to pay such
tax shall be served with a notice within 4[eight
years] of such tax period, requiring him to show
cause for non-payment of such tax;
(b) any amount of tax is refunded which is not due, the
person obtaining such refund shall be served with a
notice within 5[eight years] of the receipt of such
refund to show cause for such refund.]
6
[(1B) Where any person, required to withhold tax under
1. The words “on the part of an officer of the SRB” deleted by the Sindh Finance Act, 2013
(XLI of 2013), (Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
2. Substituted for the words “five years” by the Sindh Finance Act, 2016 (XXIV of 2016),
(Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
3. Sub-section (1A) added by the Sindh Sales Tax on Services (Amendment) Act, 2012 (II
of 2012), (Assented on: 26th January, 2012. Earlier the same amendment was made by
the Sindh Sales Tax on Services (Amendment) Ordinance, 2011 (XIV of 2011), made on
1st November, 2011.
4. Substituted for the words “five years” by the Sindh Finance Act, 2016 (XXIV of 2016),
(Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
5. Substituted for the words “five years” by the Sindh Finance Act, 2016 (XXIV of 2016),
(Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
6. Sub-section (1B) inserted by the Sindh Finance Act, 2016 (XXIV of 2016), (Assented on:
18th July, 2016), reported as PTCL 2016 BS. 445.
Sindh 168 Sindh Sales Tax on Services Act, 2011 [Ch. VIII]
provision of this Act or rules made thereunder, fails to withhold the
tax or fails to deposit the withheld or deducted amount of the tax in
the prescribed manner, an officer of the SRB shall determine the
amount in default and order its recovery in the prescribed manner.]
(2) The officer of the SRB empowered in this behalf
shall, after considering the objections of the person served with a
notice to show cause under sub-section (1) 1[or (1A) 2[or (1B)]],
determine the amount of tax or charge payable by him and such
person shall pay the amount so determined.
(3) Any order under sub-section (2) shall be made
within one hundred and 3[eighty] days of issuance of the notice to
show cause or within such extended period as the officer of the
SRB may, for reasons to be recorded in writing, fix, provided that
such extended period shall in no case exceed sixty days.
(4) In computing the period specified in sub-section (3),
any period during which the proceedings are adjourned on account
of a stay order or proceedings under section 65 or the time taken
through adjournment by the petitioner 4[* * *] shall be excluded.
(5) For the purpose of this section, the expression
“relevant date” means the time of payment of tax or charge as
provided under section 17.
[(6) Notwithstanding anything contained in this Act, the
5
Board shall have the powers to regulate the system of
1. The word, bracket and figure added by the Sindh Sales Tax on Services (Amendment)
Act, 2012 (II of 2012), (Assented on: 26th January, 2012. Earlier the same amendment
was made by the Sindh Sales Tax on Services (Amendment) Ordinance, 2011 (XIV of
2011), made on 1st November, 2011.
2. The word, brackets and figures inserted by the Sindh Finance Act, 2016 (XXIV of 2016),
(Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
3. Substituted for the word "twenty" by the Sindh Finance Act, 2017 (XXIV of 2017),
(Assented on: 14th July, 2017).
4. The words “not exceeding thirty days” omitted by the Sindh Finance Act, 2014 (XVII of
2014), (Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
5. Sub-section (6) added by the Sindh Finance Act, 2016 (XXIV of 2016), (Assented on:
18th July, 2016), reported as PTCL 2016 BS. 445.
[Ch. VIII] Offences and Penalties Sindh 169
determination of liability under this section including the powers
for transfer of cases and extension of time limit in exceptional
circumstances.]
1
[47A. Short paid amounts recoverable without notice.--
Notwithstanding any of the provisions of this Act, where a
registered person pays the amount of tax less than the tax due as
indicated in his return, the short-paid amount of tax along with
default surcharge shall be recovered from such person by attaching
his bank accounts, without giving him a show cause notice and
without prejudice to any other action prescribed under section 66
of this Act or the rules made under this Act:
Provided that no penalty under section 43 of this Act shall
be imposed unless a show cause notice is given to such person.]
48. Power to summon persons to give evidence and produce
documents in inquiries under the Act.--(1) Any officer of the
SRB shall have the power to summon any person whose attendance
he considers necessary either to tender evidence or to produce
documents or any other thing in any audit, inquiry or investigation,
which such officer is making for any of the purposes of this Act.
(2) Any person summoned under sub-section (1) shall
be bound to attend either in person or by an authorised agent, as the
officer of the SRB may direct.
(3) Notwithstanding anything in sub-section (1) and (2),
a person who is exempted from personal appearance in a court
under sections 132 and 133 of the Code of Civil Procedure (No. V
of 1908), shall not be required to appear in person.
(4) Any inquiry or investigation before an officer of the
SRB shall be deemed to be a judicial proceeding within the
meaning of sections 193 and 228 of the Pakistan Penal Code (No.
XLV of 1860).
1. Section 47A added by the Sindh Finance Act, 2017 (XXIV of 2017), (Assented on: 14th
July, 2017).
Sindh 170 Sindh Sales Tax on Services Act, 2011 [Ch. VIII]
49. Power to arrest and prosecute.--(1) An officer of the
SRB, not below the rank of 1[an Assistant Commissioner] SRB, or
any other officer of 2[the SRB] authorised by the Board in this
behalf, who on the basis of material evidence has reasonable cause
to believe that any person has committed a tax fraud or any offence
warranting prosecution under this Act, may cause arrest of such
person.
(2) All arrests made under this Act shall be carried out
in accordance with the relevant provisions of the Code of Criminal
Procedure, 1898 (No. V of 1898).
(3) Where the person suspected of tax fraud or any
offence warranting prosecution under this Act is a company, every
director or officer of that company whom the officer of the SRB
has reason to believe is personally responsible for actions of the
company contributing the tax fraud or any offence warranting
prosecution under this Act shall be liable to arrest, provided that
any arrest under this sub-section shall not absolve the company
from the liabilities of payment of tax, default surcharge and any
penalty imposed under this Act.
50. Procedure to be followed on arrest of a person.--(1)
When an officer of the SRB arrests a person under section 49, he
shall immediately intimate the fact of the arrest of that person to
the Special Judge who may direct such officer to produce that
person at such time and place and on such date as the Special
Judge considers expedient and the officer shall act accordingly.
(2) Notwithstanding anything contained in sub-section
(1), any person arrested under this Act shall be produced before the
Special Judge or, if there is no Special Judge within a reasonable
distance, to the nearest Magistrate within twenty-four hours of such
arrest, excluding the time necessary for the journey from the place
1. Substituted for the words “a Commissioner” by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
2. Substituted for the words “equal rank” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
[Ch. VIII] Offences and Penalties Sindh 171
of arrest to the court of the Special Judge or, as the case may be, of
the Magistrate.
(3) When any person is produced under sub-section (2)
before the Special Judge, the Special Judge may, on the request of
such person, after perusing the record, if any and after giving the
prosecution an opportunity of being heard, admit him to bail on his
executing a bond, with or without sureties, or refuse to admit him
to bail and direct his detention at such place as he deems fit:
Provided that nothing herein contained shall preclude the
Special Judge from cancelling the bail of any such person at a
subsequent stage if, for any reason, he considers such cancellation
necessary, but before passing such order he shall afford such
person an opportunity of being heard, unless for reasons to be
recorded he considers that the affording of such opportunity shall
defeat the purpose of this Act.
(4) When such person is produced under sub-section (2)
before a Magistrate, such Magistrate may, after authorising his
detention in such custody at such place and for such period as he
considers necessary or proper for facilitating his earliest production
before the Special Judge, direct his production before the Special
Judge on a date and time to be fixed by him or direct such person
to be forthwith taken to, and produced before, the Special Judge
and he shall be so taken.
(5) Nothing in sub-section (3) or sub-section (4) shall
preclude the Special Judge or the Magistrate from remanding any
such person to the custody of the officer of the SRB holding an
inquiry against that person if such officer makes a request in
writing to that effect, and the Special Judge or the Magistrate, after
perusing the record, if any, and hearing such person, is of the
opinion that for the completion of inquiry or investigation it is
necessary to make such order:
Provided that in no case shall the period of such custody
exceed fourteen days.
(6) When any person is arrested under this Act, the
arresting officer of the SRB shall record the fact of arrest and other
Sindh 172 Sindh Sales Tax on Services Act, 2011 [Ch. VIII]
relevant particulars in the register specified in sub-section (10) and
shall immediately proceed to inquire into the charge against such
person and if he completes the inquiry within twenty-four hours of
his arrest, excluding the time necessary for journey as aforesaid, he
may, after producing such person before the Special Judge or the
Magistrate, make a request for his further detention in his custody.
(7) While holding an inquiry under sub-section (6), the
officer of the SRB shall exercise the same powers as are
exercisable by an officer in charge of a police station under the
Code of Criminal Procedure, 1898 (No. V of 1898), but such
officer shall exercise such powers subject to the foregoing
provisions of this section while holding an inquiry under this Act.
(8) If the officer of the SRB, after holding an inquiry as
aforesaid, is of the opinion that there is no sufficient evidence or
reasonable ground for suspicion against such person, he shall
release him on his executing a bond, with or without sureties, and
shall direct such person to appear, as and when required, before the
Special Judge, and make a report to the Special Judge for the
discharge of such person and shall make a full report of the case to
his immediate superior.
(9) The Special Judge to whom a report has been made
under sub-section (8) may, after the perusal of record of the
inquiry, and hearing the prosecution, agree with such report and
discharge the accused or, if he is of the opinion that there is
sufficient ground for proceedings against such person, proceed
with his trial and direct the prosecution to produce evidence.
(10) The officer of the SRB holding an inquiry under this
section shall maintain a register to be called the “Register of
Arrests and Detentions” in the prescribed form in which he shall
enter the name and other particulars of every person arrested under
this Act, together with the time and date of arrest, the details of the
information received, the details of things, goods or documents,
recovered from his custody, the name of the witnesses and the
explanation, if any, given by him and the manner in which the
inquiry has been conducted from day to day; and, such register or
authenticated copies of its aforesaid entries shall be produced
[Ch. VIII] Offences and Penalties Sindh 173
before the Special Judge, whenever such officer is so directed by
him.
(11) After completing the inquiry, the officer of the SRB
shall, as early as possible, submit to the Special Judge a complaint
in the same form and manner in which the officer in charge of a
police station submits a report, before a court.
(12) Any Magistrate of the first class may record any
statement or confession during inquiry under this Act, in
accordance with the provisions of section 164 of the Code of
Criminal Procedure, 1898 (No. V of 1898).
51. Authorised officers to have access to premises, stocks,
accounts and records.--(1) 1[An officer of the SRB not below the
rank of an Assistant Commissioner or any other officer of the
SRB] authorised in this behalf by the Board shall have free access
to the business premises, registered office or any other place where
any stocks, business records or documents required under this Act
are kept or maintained by any registered person or a person liable
for registration or whose business activities are covered under this
Act or who may be required for any inquiry or investigation in any
tax fraud committed by him or his agent or any other person; and
such officer may, at any time, inspect the goods, stocks, records,
data, documents correspondence, accounts, statements, utility bills,
bank statements, information regarding nature and sources of funds
or assets with which his business is financed, and any other records
or documents, including those which are required under any of the
Federal, Provincial or local laws maintained in any form or mode
and may take into his custody such records, statements, diskettes,
documents or any part thereof, in original or copies thereof in such
form as the authorised officer may deem fit against a signed
receipt.
(2) The registered person, his agent or any other person
specified in sub-section (1) shall be bound to answer any question
1. Substituted for the words “Any officer” by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
Sindh 174 Sindh Sales Tax on Services Act, 2011 [Ch. VIII]
or furnish such information or explanation as may be asked by the
authorised officer.
(3) All other Government departments, local bodies,
autonomous bodies, corporations or such other institutions shall
supply requisite information and render necessary assistance to the
authorised officer in the course of inquiry or investigation under
this section.
52. Obligation to produce documents and provide
information.--(1) Notwithstanding anything contained in this Act
or any other law for the time being in force, any person required to
maintain any 1[record under the Act or any other law for the time
being in force], shall, on demand by an officer of the SRB, not
below the rank of 2[an Auditor SRB or a Sindh Sales Tax Officer
SRB], by notice in writing, as and when specified in the notice--
(a) produce for examination, such documents or records
which the officer of the SRB considers necessary
3
[in relation to any matter under the Act] or relevant
to the audit, inquiry or investigation under the Act;
(b) allow the officer of the SRB to take extracts from or
make copies of such documents or records; and
(c) appear before the officer of the SRB and answer any
question put to him concerning the documents and
records relating to the audit, investigation, or
inquiry referred to in clause (a) above.
(2) An officer of the SRB conducting an audit, inquiry
1. Substituted for the words “record under the Act” by the Sindh Finance Act, 2015
(XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
a
2. Substituted for the words "a [Assistant Commissioner] SRB" by the Sindh Finance Act,
2019 (XII of 2019), (Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
a Substituted for the words “Deputy Commissioner” by the Sindh Finance Act, 2013 (XLI
of 2013), (Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
3. The words added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
[Ch. VIII] Offences and Penalties Sindh 175
or, as the case may be, an investigation under the Act, may require
in writing any person, department, company or organization to
furnish such information as is held by that person, department,
company or organization, which, in the opinion of the officer of the
SRB, is relevant to such audit inquiry or investigation.
(3) The Board may require, in writing, any person,
department, company or organization, as the case may be, to
provide any information or data held by that person, department,
company or organization, which, in the opinion of the Board, is
required for purposes of 1[* * *] this Act.
(4) Every person, department, company or organization
shall furnish the information 2[and data and documents]
requisitioned by the Board or the officer of the SRB under 3[this
section] within the time specified in the notice issued by the Board
or, as the case may be, the officer of the SRB.
53. Searches under warrant.--(1) Where any officer of the
SRB has reason to believe that any documents or things which in
his opinion, may be useful for, or relevant to, any proceedings
under this Act are kept in any place, he may after obtaining a
warrant from the Magistrate, enter that place and cause a search to
be made at any time.
(2) The search made under sub-section (1) shall be
carried out in accordance with the relevant provisions of the Code
of Criminal Procedure, 1898 (No. V of 1898).
54. Posting of an officer of the SRB to business premises.--
(1) Subject to such conditions and restrictions, as it deems fit to
1. The words “formulation of policy or administering or implementing” omitted by the
Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as
PTCL 2015 BS. 115.
2. The words added by the Sindh Finance Act, 2017 (XXIV of 2017), (Assented on: 14th
July, 2017).
3. Substituted for the word, brackets and figures "sub-section (2) or (3)," by the Sindh
Finance Act, 2017 (XXIV of 2017), (Assented on: 14th July, 2017).
Sindh 176 Sindh Sales Tax on Services Act, 2011 [Ch. VIII]
impose, the Board may post an officer of the SRB to the premises
of a registered person or class of such persons to monitor the
provision of services by such registered person or persons.
(2) Notwithstanding anything contained in sub-section
(1), if a Commissioner SRB, on the basis of material evidence, has
reasonable cause to believe that a registered person is involved in
evasion of sales tax or tax fraud, he may, by recording the reason
in writing, post an officer of the SRB to the premises of such
registered person to monitor provision of services by such person.
1
[(3) The person, to whose premises an officer of the
SRB is posted under this section, shall provide, on his own cost, all
facilities to meet the departmental requirements of such posting as
may be determined by the Board or the Commissioner SRB.
Explanation: The powers of the Board or the Commissioner
SRB, under this section, are independent of the provisions of
section 53.]
2
[54A. Monitoring or tracking by electronic or other
means.--(1) Subject to such conditions, restrictions and procedure,
as it may deem fit to impose or specify, the Board may, by
notification in the official Gazette, specify any registered person or
class of registered persons or any of the services or class of
services in respect of which monitoring or tracking of provision of
service or services may be implemented through electronic or other
means as may be prescribed.
(2) The Board may, in the prescribed manner, devise
and implement an electronic system for monitoring and capturing
the transactions recorded or the invoices issued by a registered
person or a class of registered persons or a service or services or
class of services, and transferring the information, obtained by
such monitoring or capturing of transactions or invoices, to the
1. Sub-section (3) added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
2. Section 54A added by the Sindh Finance Act, 2017 (XXIV of 2017), (Assented on: 14th
July, 2017).
[Ch. VIII] Offences and Penalties Sindh 177
computer systems of the Board on real time basis or otherwise.
(3) From such date as may be prescribed by the Board,
the persons providing or rendering taxable services shall
compulsorily use such electronic means or systems, including
fiscal cash registers, as may be specified or prescribed by the
Board, for issuance of tax invoice 1[under the e-invoicing system].]
2
[54B. Power to seal the business premises.--If an officer of
the SRB, not below the rank of a Commissioner, is satisfied that
any person:--
(a) is liable to be registered under this Act but is not
actually registered in terms of the provisions of
section 24; or
(b) is not an active taxpayer in terms of the provisions
of clause (1A) of section 2; or
(c) is consistently non-compliant with the provisions of
this Act or the rules made thereunder,
he may, by an order in writing, direct that the business premises of
that person be sealed for a period not exceeding four months after
giving a notice in writing:
Provided that when the cause of such sealing, as aforesaid,
has ceased to exist, such officer of the SRB shall, through an order
in writing, direct the de-sealing of the sealed premises.]
55. Revision by the Commissioner SRB.--(1) The
Commissioner SRB may, of his own motion or on an application
made in writing by a registered person for revision, call for and
examine the record of any proceeding under this Act 3[or the rules
1. The words added by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th July,
2019), reported as PTCL 2019 BS. 773.
2. Section 45B inserted by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
3. The words inserted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
Sindh 178 Sindh Sales Tax on Services Act, 2011 [Ch. VIII]
made thereunder] in which an order has been passed by an officer
of the SRB other than the Commissioner (Appeals) SRB.
(2) If after examining the record under sub-section (1),
the Commissioner SRB is not satisfied with the legality or
propriety of any order passed by an officer of the SRB, the
Commissioner SRB may make such revision to the order as he may
think fit.
(3) No order imposing or enhancing any penalty or fine
requiring payment of a greater amount of sales tax than the
originally levied amount shall be passed unless the person affected
by such order has been given an opportunity of showing cause and
of being heard.
(4) The Commissioner SRB shall not revise any order
under sub-section (2) if:--
(i) an appeal under section 57 is pending or the matter
has been referred to resolution under section 65;
(ii) where an appeal against the order lies under section
57, the time within which such appeal may be made
has not expired or the person has not waived his
right of appeal;
(iii) in the case of an application made by a person, the
application has not been made within ninety days of
the date on which such order was served on the
person, unless the Commissioner SRB is satisfied
that the person was prevented by sufficient cause
from making the application within the time
allowed;
(iv) in the case where the Commissioner SRB has on his
own motion called for and examined an order
passed by a sub-ordinate officer, more than five
years have lapsed from the date of the original
order.
(5) No application for revision of an assessment shall
be made under sub-section (1) unless the amount of tax due under
the assessment that is not in dispute has been paid by the taxpayer.
[Ch. VIII] Offences and Penalties Sindh 179
56. Revision by the Board.--(1) The Board may, of its own
motion, call for and examine the record of any departmental
proceedings under this Act or the rules made there under for the
purpose of satisfying itself as to the legality or propriety of any
decision or order passed therein by an officer of the SRB other than
the Commissioner (Appeals) SRB.
(2) If after examining the record under sub-section (1),
the Board is not satisfied with the legality or propriety of any
decision or order passed by an officer of the SRB, it may pass such
order as it may think fit.
(3) No order imposing or enhancing any penalty or fine
requiring payment of a greater amount of sales tax than the
originally levied amount shall be passed unless the person affected
by such order has been given an opportunity of showing cause and
of being heard.
(4) No proceeding under this section shall be initiated
in a case where an appeal under section 57 is pending or the matter
has been referred to resolution under section 65.
(5) No order shall be made under this section after the
expiry of five years from the date of the original decision or order
of the sub-ordinate officer referred to in sub-section (1).
***
Chapter-IX
APPEALS
57. Appeals.--(1) Any person, other than the Board or any of
its officers, aggrieved by any decision or order passed under
sections 1[22, 23, 2[or 24B or under sub-section (5) of section 25 or
under sections] 3[25A, 43], 44, 47, 68 or 76] by an officer of the
SRB may, within thirty days of the date of receipt of such decision
or order, prefer an appeal to the Commissioner (Appeals) SRB.
(2) An appeal under sub-section (1) shall--
(a) be in the prescribed form;
(b) be verified in the prescribed manner;
4
[(cc) in case the appellant desires to be heard through an
agent or authorized representative in terms of
section 67 or section 70, be accompanied with a
Letter of Authorization, as prescribed;]
(c) state precisely the grounds upon which the appeal is
made;
(d) be accompanied by the fee specified in sub-section
(3); and
1. Substituted for the figures, commas and word “13, 18, 19 or 38” by the Sindh Sales Tax
on Services (Amendment) Act, 2012 (II of 2012), (Assented on: 26th January, 2012.
Earlier the same amendment was made by the Sindh Sales Tax on Services (Amendment)
Ordinance, 2011 (XIV of 2011), made on 1st November, 2011.
2. Substituted for the figures “24B” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
3. Substituted for the comma and figures ", 43" by the Sindh Finance Act, 2017 (XXIV of
2017), (Assented on: 14th July, 2017).
4. Clause (cc) added by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
( Sindh 180 )
[Ch. IX] Appeals Sindh 181
(e) be lodged with the Commissioner (Appeals) SRB
within the time set out in sub-section (4).
(3) The prescribed fee shall be--
(i) where the appellant is a company, 1[two] thousand
rupees; or
(ii) where the appellant is not a company, 2
[one
thousand] rupees.
3
[(4) An appeal under this section shall be preferred to
the Commissioner (Appeals) within thirty days from the date on
which the order or decision is served upon the appellant.]
(5) The Commissioner (Appeals) SRB may, upon
application in writing by the appellant, admit an appeal after the
expiration of the period specified in sub-section (4) if the
Commissioner (Appeals) SRB is satisfied that the appellant was
prevented by sufficient cause from lodging the appeal within that
period.
58. Procedure in appeal.--(1) The Commissioner (Appeals)
SRB shall give notice of the day fixed for the hearing of the appeal
to the appellant and to the officer of the SRB against whose order
the appeal has been made.
1. Substituted for the word “one” by the Sindh Finance Act, 2014 (XVII of 2014),
(Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
2. Substituted for the word “two hundred” by the Sindh Finance Act, 2014 (XVII of 2014),
(Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
3. Sub-section (4) substituted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on:
7th July, 2014), reported as PTCL 2014 BS. 357. At the time of substitution sub-section
(4) was as under:--
“(4) An appeal shall be preferred to the Commissioner (Appeals) SRB
within thirty days of the following:--
(a) where the appeal relates to any assessment or penalty including default
surcharge, the date of service of the notice of demand relating to the said
assessment or penalty including default surcharge, as the case may be; and
(b) in any other case, the date on which the order to be appealed against is
served.”
Sindh 182 Sindh Sales Tax on Services Act, 2011 [Ch. IX]
(2) The Commissioner (Appeals) SRB may adjourn the
hearing of the appeal from time to time.
(3) The Commissioner (Appeals) SRB may, before the
hearing of an appeal, allow an appellant to file any new ground of
appeal not specified in the grounds of appeal already filed by the
appellant where the Commissioner (Appeals) SRB is satisfied that
the omission of the ground from the form of the appeal was not
wilful or unreasonable.
(4) The Commissioner (Appeals) may stay the 1
2
[recovery of the whole or any part of the] sales tax due by virtue
of the decision or order being appealed against and any such order
made by the Commissioner (Appeals) shall remain operative for no
more than fifteen days during which period a notice shall be issued
to the respondent and after hearing the parties, the order staying
recovery may be confirmed, varied or vacated as the Commissioner
(Appeals) deems fit but the stay order so confirmed or varied shall
remain operative for no more than 3[one hundred twenty] days,
including any period for which the recovery may have been stayed
prior to the confirmation or variation of the stay order.
(5) The Commissioner (Appeals) SRB may, before
disposing of an appeal, call for such particulars as the
Commissioner (Appeals) SRB may require respecting the matters
arising in the appeal or cause further inquiry to be made by the
1. Sub-section (4) substituted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on:
7th July, 2014), reported as PTCL 2014 BS. 357. At the time of substitution sub-section
(4) was as under:--
“(4) An appeal shall be preferred to the Commissioner (Appeals) SRB
within thirty days of the following:--
(a) where the appeal relates to any assessment or penalty including default
surcharge, the date of service of the notice of demand relating to the said
assessment or penalty including default surcharge, as the case may be; and
(b) in any other case, the date on which the order to be appealed against is
served.”
2. Substituted for the words "recovery of any" by the Sindh Finance Act, 2019 (XII of
2019), (Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
3. Substituted for the word "sixty" by the Sindh Finance Act, 2019 (XII of 2019), (Assented
on: 5th July, 2019), reported as PTCL 2019 BS. 773.
[Ch. IX] Appeals Sindh 183
officer of the SRB.
59. Decision in appeal.--(1) In disposing of an appeal lodged
under section 57, the Commissioner (Appeals) SRB may pass such
order as he thinks fit, confirming, varying, altering, setting aside or
annulling the decision or order appealed against.
(2) In deciding an appeal, the Commissioner (Appeals)
SRB may make such further inquiry as may be necessary provided
that he shall not remand the case for denovo consideration.
(3) The Commissioner (Appeals) SRB shall not
increase the amount of any tax payable by the appellant unless the
appellant has been given an opportunity of showing cause against
such increase.
(4) As soon as practicable after deciding an appeal, the
Commissioner (Appeals) SRB shall serve his order on the
appellant and the officer of the SRB who made the order appealed
against.
(5) An order passed by the Commissioner (Appeals)
SRB under sub-section 1[(1)] shall be passed not later than one
hundred and 2[eighty days] from the date of filing of appeal or
within such extended period, not exceeding sixty days, as the
Commissioner (Appeals) SRB may, for reasons to be recorded in
writing fix.
(6) In computing the aforesaid time period, any period
during which the proceedings are adjourned on account of a stay
order or proceedings under section 65 or the time taken through
adjournment by the appellant 3[* * *] shall be excluded.
1. Substituted for the brackets and figure “(3)” by the Sindh Finance Act, 2014 (XVII of
2014), (Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
2. Substituted for the words “twenty days” by the Sindh Sales Tax on Services
(Amendment) Act, 2021 (VII of 2023), (Assented on: 8th March, 2023), reported as
PTCL 2023 BS. 41.
3. The words “not exceeding thirty days” omitted by the Sindh Finance Act, 2014 (XVII of
2014), (Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
Sindh 184 Sindh Sales Tax on Services Act, 2011 [Ch. IX]
1
[(7) Where the Commissioner (Appeals) has not made
an order under sub-section (1) before the expiration of the period
prescribed under sub-section (5), read with sub-section (6), the
Commissioner (Appeals) shall transfer the undecided appeal to the
Appellate Tribunal which shall decide the undecided appeal as if it
has been filed against the order of the Commissioner (Appeals):
Provided that while transferring the un-decided appeal to
the Appellate Tribunal, the Commissioner (Appeals) shall give due
intimation, in this regard, to the appellant and his agent or
authorized representative and also to the Chairman of the Board.
(8) While transferring the undecided appeal to the
Appellate Tribunal, the Commissioner (Appeals) shall attach a
report explaining the circumstances and reasons due to which the
appeal could not be decided within the prescribed time.]
60. Appointment of the Appellate Tribunal.--(1) There shall
be established an Appellate Tribunal to exercise the functions
conferred on such Tribunal by this Act or the rules made
thereunder.
(2) The Appellate Tribunal shall consist of a
Chairperson and such other judicial and 2[technical] members as
are appointed by the Government having regard to the needs of the
Tribunal.
1. Sub-sections (7) & (8) substituted by the Sindh Finance Act, 2014 (XVII of 2014),
(Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357. At the time of
substitution sub-sections (7) & (8) were as under:--
“(7) Where the Commissioner (Appeals) SRB has not made an order
under sub-section (1) before the expiration of four months from the end of the month in
which the appeal was lodged, the relief sought by the appellant in the appeal shall be
treated as having been given and all the provisions of this Act shall have effect
accordingly.
(8) For the purposes of sub-section (7), any period during which the
hearing of an appeal is adjourned on the request of the appellant shall be excluded in the
computation of the period of four months.”
2. Substituted for the word “accountant” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
[Ch. IX] Appeals Sindh 185
(3) A person may be appointed as a Judicial Member of
the Appellate Tribunal if the person--
1
[(a) 2
[* * *] is or has been a Judge of the Sindh High
Court or is or has been Judge of a District and
Sessions Court with at least two years of service as
a District and Sessions Judge.]
(b) is below the age of 3[seventy] years.
4
[(4) A person may be appointed as a Technical Member
1. Clause (a) substituted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357. At the time of substitution Clause (a) was as
under:--
“(a) is qualified to be a Judge of High Court and has remained a Judge of the
District court for at least 5 years,”
2. The word “who” omitted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented
on: 10th July, 2015), reported as PTCL 2015 BS. 115.
3. Substituted for the word “sixty-five” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
4. Sub-section (4) substituted by the Sindh Sales Tax on Services (Amendment) Act, 2021
(VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41. At the
time of substitution sub-section (4) was as under:--
a b
“(4) A person may be appointed [as a] [Technical Member] of the
Appellate Tribunal if the person is an officer of the SRB/FBR equivalent in rank to that
of:--
c
(a) a Commissioner (Appeals) SRB/FBR having at least [five years experience
as Commissioner (Appeals) SRB]; or
(b) a Commissioner SRB/FBR having at least five years experience as
d
Commissioner SRB [including at least three years experience as
Commissioner (Appeals) SRB]; and
e f
(c) is below the age of [seventy] [but not below the age of forty-five years.];”
a Substituted for the words “as an” by the Sindh Finance Act, 2016 (XXIV of 2016),
(Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
b Substituted for words “Accountant Member” by the Sindh Finance Act, 2014 (XVII of
2014), (Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
c Substituted for the words "three years experience as Commissioner SRB" by the Sindh
Finance Act, 2019 (XII of 2019), (Assented on: 5th July, 2019), reported as PTCL 2019
BS. 773.
d The words added by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th July,
2019), reported as PTCL 2019 BS. 773.
Sindh 186 Sindh Sales Tax on Services Act, 2011 [Ch. IX]
of the Appellate Tribunal if he is below the age of sixty-five years
but not below the age of fifty years and is or has been:--
(a) a Technical Member of a Customs Appellate
Tribunal in terms of sub-section (4) of section 194
of the Customs Act, 1969 (Act No. IV of 1969) or
an Accountant Member of an Appellate Tribunal
Inland Revenue (Appeals) in terms of sub-section
(4) of the section 130 of the Income Tax Ordinance,
2001 (Ordinance No. XLIX of 2001) for a period
not less than one year; or
(b) a Commissioner of SRB or a Commissioner
(Appeals) of SRB on regular basis for a period not
less than five years.]
(5) Notwithstanding anything contained in sub-section
(4), the Government may, for 1[ten years] from the day this Act
comes into effect, appoint any person who has worked for a
minimum of three years:--
(i) in the Federal Board of Revenue or Provincial
Excise and Taxation Department in the rank not
below the Bs. 20 for 5 years in aggregate, or
(ii) as Collector of Sales Tax (Appeals) under sub-
section (b) of section 30 of the Sales Tax Act, 1990,
for 3 years with service of at least 5 years in Bs. 20,
2
[as a] 3[Technical Member] of the Appellate
e Substituted for the word “sixty-five” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
f Substituted for the word "years" by the Sindh Finance Act, 2019 (XII of 2019), (Assented
on: 5th July, 2019), reported as PTCL 2019 BS. 773.
a
1. Substituted for the words “ [five years]” by the Sindh Finance Act, 2016 (XXIV of
2016), (Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
a Substituted for the words “three years” by the Sindh Finance Act, 2014 (XVII of 2014),
(Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
2. Substituted for the words “as an” by the Sindh Finance Act, 2016 (XXIV of 2016),
(Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
3. Substituted for words “Accountant Member” by the Sindh Finance Act, 2014 (XVII of
[Ch. IX] Appeals Sindh 187
Tribunal.
(6) The Government shall appoint a member of the
Appellate Tribunal as Chairperson of the Tribunal and, except in
special circumstances, the person appointed should be a judicial
member.
1
[(6A) * * *]
(7) The powers and functions of the Appellate Tribunal
shall be exercised and discharged by Benches constituted from
members of the Tribunal by the Chairperson of the Tribunal.
(8) Subject to sub-section (7), a Bench shall consist of
not less than two members of the Appellate Tribunal and shall be
constituted so as to contain an equal number of judicial and
2
[technical] members, or so that the number of members of one
class does not exceed the number of members of the other class by
more than one.
(9) The Government may, by notification in the official
Gazette, direct that all or any of the powers of the Appellate
Tribunal shall be exercised by:--
(i) any one member; or
(ii) more members than one, jointly or severally.
2014), (Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
1. Sub-section (6A) omitted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented
on: 10th July, 2015), reported as PTCL 2015 BS. 115. At the time of omission sub-
section (6A) was as under:--
a
“ [(6A) Notwithstanding anything contained in this section or in sections 61
and 62 and till such time that an Appellate Tribunal is established under this Act, the
appeals under section 61 shall be heard and decided and the functions of the Appellate
Tribunal shall be exercised by a bench comprising of at least two Members, as defined in
clause (h) of section 2 of the Sindh Revenue Board Act, 2010 (Sindh Act No. XI of
2010). In case of difference of opinion between the two Members deciding the appeal, the
case shall be decided by the Chairman of the Board, acting as the referee Member of the
bench.]”
a Sub-section (6A) inserted by the Sindh Finance Act, 2013 (XLI of 2013), (Assented on:
11th July, 2013), reported as PTCL 2014 BS. 332.
2. Substituted for the word “accountant” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
Sindh 188 Sindh Sales Tax on Services Act, 2011 [Ch. IX]
(10) Notwithstanding anything contained in sub-sections
(7) and (8), the Chairperson may constitute as many Benches
consisting of a single member as he may deem necessary to hear
such cases or class of cases as the Government may by order in
writing, specify.
(11) The Chairperson or other member of the Appellate
Tribunal authorized, in this behalf by the Chairperson may, sitting
singly, dispose of any case where the amount of tax or penalty
involved does not exceed five million rupees.
(12) Subject to sub-section (10), if the members of a
Bench differ in opinion on any point, the point shall be decided
according to the opinion of the majority.
(13) If the members of a Bench are equally divided on a
point, they shall state the point on which they differ and the case
shall be referred by the Chairperson for hearing on that point to one
or more other members of the Appellate Tribunal, and the point
shall be decided according to the opinion of the majority of the
members of the Tribunal who have heard the case including those
who first heard it.
(14) If there are an equal number of members on the
Appellate Tribunal, the Government may 1[at the request of the
Chairperson, nominate an Officer not below the rank of BS 20 to
be] an additional member for the purpose of deciding the case on
which there is a difference of opinion.
(15) Subject to this Act the Appellate Tribunal shall have
the power to regulate its own procedure, and the procedure of
Benches of the Tribunal in all matters arising out of the discharge
of its functions including the places at which the Benches shall
hold their sittings.
61. Appeal to the Appellate Tribunal.--(1) Where the
taxpayer or the officer of the SRB objects to any order passed by
1. Substituted for the word "appoint" by the Sindh Finance Act, 2019 (XII of 2019),
(Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
[Ch. IX] Appeals Sindh 189
1
[the Commissioner under section 55 or by the Board under section
56 or by] the Commissioner (Appeals) SRB, including an order
under sub-section (4) of Section 58, the taxpayer 2[or the officer
may] appeal to the Appellate Tribunal against such order.
(2) An appeal under sub-section (1) shall be--
(a) in the prescribed form;
(b) verified in the prescribed manner;
3
[(bb) accompanied by a Letter of Authorization, as
prescribed, in case the appellant desires to be heard
through an agent or authorized representative in
terms of section 67 or section 70;]
(c) accompanied, except in case of an appeal preferred
by an officer of the SRB, by the fee specified in
sub-section (3); and
(d) preferred to the Appellate Tribunal within sixty
days of the date of service of order of the
4
[Commissioner or the Board or] Commissioner
(Appeals) SRB on the taxpayer or the officer of the
SRB, as the case may be.
1. The words and figures inserted by the Sindh Finance Act, 2014 (XVII of 2014),
(Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
2. Substituted for the words “or officer may” by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
3. Clause (bb) substituted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115. At the time of substitution Clause (bb)
was as under:--
a
“ [(bb) in case the appellant desires to be heard through an agent or authorized
representative in terms of section 67 or section 70, be accompanied by a Letter
of Authorization as prescribed;]”
a Clause (bb) added by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
4. The words inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
Sindh 190 Sindh Sales Tax on Services Act, 2011 [Ch. IX]
(3) The prescribed fee shall be two thousand rupees.
(4) The Appellate Tribunal may, upon application in
writing, admit an appeal after the expiration of the period specified
in clause (d) of sub-section (2) if it is satisfied that the person
appealing was prevented by sufficient cause from filing the appeal
within that period.
62. Disposal of appeals by the Appellate Tribunal.--(1) The
Appellate Tribunal may, before disposing of an appeal, call for
such particulars as it may require in respect of the matters arising
on the appeal or cause further inquiry to be made by the officer of
the SRB.
(2) The Appellate Tribunal shall afford an opportunity
of being heard to the parties to the appeal and, in case of default by
any of the parties on the date of hearing, the Tribunal may, if it
deems fit, dismiss the appeal in default, or may proceed ex parte to
decide the appeal on the basis of the available record.
(3) The Appellate Tribunal shall decide the appeal
within six months of its filing.
(4) The Appellate Tribunal may stay the recovery of
any sales tax due by virtue of the decision or order being appealed
against and any such order made by the 1[Appellate Tribunal shall]
remain operative for no more than thirty days during which period
a notice shall be issued to the respondent and after hearing the
parties, the order staying recovery may be confirmed, varied or
vacated as the Appellate Tribunal deems fit but the stay order so
confirmed or varied shall remain operative for no more than ninety
days, including any period for which the recovery may have been
stayed prior to the confirmation or variation of the stay order.
(5) In deciding the appeal, the Appellate Tribunal may,
without prejudice to the powers specified in sub-section (2), make
an order to--
1. Substituted for the words “Appellate shall” by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
[Ch. IX] Appeals Sindh 191
(a) affirm, modify or annul the order being appealed
against; or
(b) remand the case to the officer of the SRB or the
Commissioner (Appeals) SRB for making such
inquiry or taking such action as the Tribunal may
direct.
(6) The Appellate Tribunal shall not increase the
amount of any tax payable, penalty or default surcharge unless the
taxpayer has been given a reasonable opportunity of showing cause
against such increase.
(7) The Appellate Tribunal shall communicate its order
to the taxpayer and the concerned officer of the SRB.
(8) Save as provided in section 63, the decision of the
Appellate Tribunal on an appeal shall be final.
63. Reference to the High Court.--(1) Within sixty days of
the communication of the order of the Appellate Tribunal under
section 62, the aggrieved person or any officer of the SRB not
below the rank of 1[an Assistant] Commissioner SRB, authorized
by the Commissioner SRB may prefer an application in the
prescribed form alongwith a statement of the case to the High
Court, stating any question of law arising out of such order.
(2) The statement to the High Court referred to in sub-
section (1), shall set out the facts, the determination of the
Appellate Tribunal and the question of law, which arises out of its
order.
(3) Where, on an application made under sub-section
(1), the High Court is satisfied that a question of law arises out of
the order referred to in sub-section (1), it may proceed to hear the
case.
(4) A reference to the High Court under this section
1. Substituted for the words “a Deputy” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
Sindh 192 Sindh Sales Tax on Services Act, 2011 [Ch. IX]
shall be heard by a bench of two judges of the High Court and, in
respect of the reference, the provisions of section 98 of the Code of
Civil Procedure, 1908 (Act V of 1908), shall apply, so far as may
be, notwithstanding anything contained in any other law for the
time being in force.
(5) The High Court upon hearing a reference under this
section shall decide the question of law raised by the reference and
deliver a judgment thereon specifying the grounds on which the
judgment is based and the order of the Tribunal shall stand
modified accordingly. The Court shall send a copy of the judgment
under the seal of the Court to the Appellate Tribunal.
(6) The cost of any reference to the High Court shall be
in the discretion of the Court.
(7) Notwithstanding that a reference has been made to
the High Court, the tax shall be payable in accordance with the
order of the Appellate Tribunal.
Provided that, if the amount of tax is reduced as a result of
the judgment in the reference, and amount of tax found refundable
by the High Court, the High Court may on application by 1[an
Assistant] Commissioner SRB authorized by the Commissioner
SRB within thirty days of the receipt of the judgment of the High
Court that he intends to seek leave to appeal to the Supreme Court,
make an order authorizing the postponement of the refund until the
disposal of the appeal by the Supreme Court.
(8) Where recovery of tax has been stayed by the High
Court by an order, such order shall cease to have effect on the
expiration of a period of six months following the day on which it
is made unless the reference is decided, or such order is withdrawn
by the High Court before the expiry of six months.
(9) Section 5 of the Limitation Act, 1908 (IX of 1908),
shall apply to an application made to the High Court under sub-
section (1).
1. Substituted for the words “a Deputy” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
[Ch. IX] Appeals Sindh 193
(10) An application under sub-section (1) by a person
other than the 1[Assistant] Commissioner SRB authorized by the
Commissioner SRB shall be accompanied by a fee of one hundred
rupees.
(11) Notwithstanding anything contained in any
provision of this Act, where any reference or appeal was filed with
the approval of the Commissioner SRB by an officer of lower rank
than the Commissioner SRB, and the reference or appeal is
pending before an appellate forum or the Court, such reference or
appeal shall always be deemed to have been so filed by the
Commissioner SRB.
64. Deposit of sales tax demand while appeal is pending.--
2
[Subject to the provisions of sub-section (4) of section 58 and
sub-section (4) of section 62, where] in any appeal, the decision or
order appealed against relates to any sales tax demanded under this
Act, the person who has filed the appeal shall, 3[deposit the amount
of tax, as assessed, determined, adjudged or imposed in the
decision or the order appealed against.].
65. Alternate Dispute Resolution.--(1) Notwithstanding any
other provisions of this Act, or the rules made there under, any
registered person aggrieved in connection with any dispute
pertaining to:--
(a) the liability of sales tax against the registered
person;
(b) the extent of waiver of default surcharge and
1. Substituted for the word “Deputy” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
2. Substituted for the word “Where” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
3. Substituted for the commas and words “pending the appeal, deposit the admitted amount
of sales tax based on the return filed under section 30 or as may be determined by the
Commissioner (Appeals) SRB or the Appellate Tribunal where such return has not been
filed” by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015),
reported as PTCL 2015 BS. 115.
Sindh 194 Sindh Sales Tax on Services Act, 2011 [Ch. IX]
penalty;
(c) relaxation of any procedural or technical
irregularities and condonation of any prescribed
time limitation; and
(d) any other specific relief required to resolve the
dispute, may apply to the Board for the appointment
of a committee for the resolution of any dispute
mentioned in detail in the application.
(2) Notwithstanding anything contained in sub-section
(1), the Board shall not accept an application under sub-section (1)
where criminal proceedings have been initiated or where, the
Board is of the opinion that the interpretation of a question of law
having a larger impact on revenue or on a number of similar cases
is involved.
(3) The Board may, after examination of the application
of a registered person, appoint a committee within thirty days of
receipt of such application, consisting of an officer of the SRB not
below the rank of a Deputy Commissioner SRB and a second
person from the notified panel consisting of chartered or cost
accountants, advocates, representatives of trade bodies or
associations, retired officers of the rank of not less than BS-20,
retired judges, or any other reputable taxpayers, for the resolution
of the dispute.
(4) The committee constituted under sub-section (3)
shall examine the issue and may, if it deems fit, conduct an inquiry,
seek expert opinions, direct any officer of the SRB or any other
person to conduct an audit and shall make recommendations to the
Board within ninety days of its constitution in respect of the
dispute. If the committee fails to make recommendations within the
said period the Board shall dissolve the committee and constitute a
new committee which shall decide the matter within a further
period of ninety days. If after the expiry of that period the dispute
is not resolved the matter shall be taken up by the appropriate
forum provided under this Act for decision.
[Ch. IX] Appeals Sindh 195
(5) The Board may, on the recommendation of the
committee, pass such order, as it may deem appropriate within
forty-five days of the receipt of the recommendations of the
committee.
(6) The registered person may make payment of sales
tax as determined by the Board in its order under sub-section (5),
and such order of the Board shall be submitted before the forum,
tribunal or the Court where the matter is subjudice for
consideration of orders as deemed appropriate.
65A. Government may appoint 1[an Ombudsman] or may
assign duties and functions of 2[Ombudsman] to any officer retired
or serving not below the rank of BS-21 officer to act as an
3
[Ombudsman] with regard to the redressal of grievances of the tax
payers or the registered persons 4[* * *] 5[for maladministration
involving inattention, neglect, inordinate delays and ineptitude on
the part of an officer of the SRB in the discharge of his function
and duties], and may advise the Board to adopt corrective measures
for implementation of such advice. Government may frame rules in
consultation with the SRB for implementation of the provisions
6
[of this section].
***
1. Substituted for the word “Ombudsmen” by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
2. Substituted for the word “ombudsmen” by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
3. Substituted for the word “ombudsmen” by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
4. The words "for inordinate" omitted by the Sindh Finance Act, 2019 (XII of 2019),
(Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
5. Substituted for the words and commas “delays, maladministration within the field offices
of Sindh Revenue Board for delays, ineptitude or for misconduct” by the Sindh Finance
Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015
BS. 115.
6. The words added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
Sindh 196 Sindh Sales Tax on Services Act, 2011 [Ch. IX]
Chapter-X
RECOVERY OF ARREARS
66. Recovery of arrears of tax.--(1) Subject to sub-section (2),
where any amount of tax is due from any person, the officer of the
SRB may:--
(a) deduct the amount from any money owing to the
person from whom such amount is recoverable and
which may be at the disposal or in the control of
such officer or any officer of the SRB;
(b) require by a notice in writing any person who holds
or may subsequently hold any money for or on
account of the person from whom tax may be
recoverable to pay to such officer the amount
specified in the notice;
1
[(c) require, by notice in writing, any bank to attach the
person’s bank accounts and to remit the amount,
sought to be recovered, to the Board;
(d) place embargo on economic activity of the person or
seal the business premises of the person till such
time as the amount of tax is paid or recovered in
full;]
(e) attach and sell or sell without attachment any
movable or immovable property of the person from
1. Clauses (c) & (d) substituted by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115. At the time of
substitution Clauses (c) & (d) was as under:--
“(c) require by a notice in writing any bank to attach that person’s bank accounts;
(d) seal the persons business premises till such time as the amount of tax is paid or
recovered in full;”
( Sindh 197 )
Sindh 198 Sindh Sales Tax on Services Act, 2011 [Ch. IX]
whom tax is due; and
(f) recover such amount by attachment and sale of any
moveable or immovable property of the guarantor,
person, company, bank or financial institution
where a guarantor or any other person, company,
bank or financial institution fails to make payment
under such guarantee, bond or instrument 1[:]
2
[Provided that the officer of the SRB shall not issue notice
under this section or the rules made thereunder for recovery of any
tax due from a taxpayer if the said taxpayer has filed an appeal
under section 57 in respect of the order under which the tax sought
to be recovered has become payable and the appeal has not been
decided by the Commissioner (Appeals), subject to the condition
that an amount equal to twenty-five per cent of the amount of tax
due has been paid by the tax payer 3[:]
4
[Provided further that in cases where assessment of tax has
been made under section 23 or where determination of tax not
levied or short levied has been adjudged under section 47, action
for the recovery of the tax and the default surcharge and penalty
relating thereto shall not be made under this section for a period of
thirty days from the date of the order of such assessment or
determination.]
(2) If any arrears of tax, default surcharge, penalty or
any other amount which is payable by any person cannot be
recovered in the manner prescribed above, the Board or any officer
authorized by the Board, may, write off the arrears or amount in
the manner as may be prescribed by the Board.
1. Substituted for the full stop by the Sindh Finance Act, 2017 (XXIV of 2017), (Assented
on: 14th July, 2017).
2. Proviso added by the Sindh Finance Act, 2017 (XXIV of 2017), (Assented on: 14th July,
2017).
3. Substituted for the full stop by the Sindh Finance Act, 2019 (XII of 2019), (Assented on:
5th July, 2019), reported as PTCL 2019 BS. 773.
4. Proviso added by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th July,
2019), reported as PTCL 2019 BS. 773.
[Ch. X] Recovery of Arrears Sindh 199
(3) For the purpose of recovery of tax, penalty or any
other demand raised under this Act, the officer of the SRB shall
have the same powers which under the Code of Civil Procedure,
1908 (V of 1908) a Civil Court has for the purpose of recovery of
an amount due under a decree.
(4) 1
[Provisions] of Land Revenue Act, 1967 would
mutatis mutandis apply for the recovery of the arrears of the
taxable amount to any person under this Act.
(5) The Deputy Commissioner and the Assistant
Commissioner, Sindh Revenue Board shall have and exercise the
powers of the Collector and Assistant Collector respectively as
defined in Land Revenue Act, 1967 for the purposes of recovery of
arrears of Sales Tax.
***
1. Substituted for the word “Provision” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
Sindh 200 Sindh Sales Tax on Services Act, 2011 [Ch. IX]
Chapter-XI
AGENTS, REPRESENTATIVES AND
E-INTERMEDIARIES
67. Agent.--(1) For the purpose of this Act and subject to sub-
sections (2) and (3), the expression “agent” in respect of a
registered person, means--
(a) where the person is an individual under a legal
disability, the guardian or manager who receives or
is entitled to receive income on behalf, or for the
benefit of the individual;
(b) where the person is a company (other than a trust, a
Provincial Government, or local authority in
Pakistan), a director or a manager or secretary or
accountant or any similar officer of the company;
(c) where the person is a trust declared by a duly
executed instrument in writing whether
testamentary or otherwise, any trustee of the trust;
(d) where the person is a Provincial Government, or
local authority in Pakistan, any individual
responsible for accounting for the receipt and
payment of money or funds on behalf of the
Provincial Government or local authority;
(e) where the person is an association of persons, a
director or a manager or secretary or accountant or
any similar officer of the association or, in the case
of a firm, any partner in the firm;
(f) where the person is the Federal Government, any
individual responsible for accounting for the receipt
( Sindh 201 )
Sindh 202 Sindh Sales Tax on Services Act, 2011 [Ch. XI]
and payment of moneys or funds on behalf of the
Federal Government; or
(g) where the person is a public international
organization, or a foreign government or political
sub-division of a foreign government, any
individual responsible for accounting for the receipt
and payment of moneys or funds in Pakistan on
behalf of the organization, government, or political
subdivision of the government.
(h) When any person is expressly or impliedly
authorised by a registered person to be his agent for
all or any of the purposes of this Act.
(2) Where the Court of Wards, the Administrator
General, the Official Trustee, or any receiver or manager appointed
by, or under, any order of a Court receives or is entitled to receive
income on behalf, or for the benefit of any person, such Court of
Wards, Administrator General, Official Trustee, receiver, or
manager shall be the agent of the person for the purposes of this
Act.
(3) Notwithstanding anything in this section, any
registered person may expressly or impliedly authorise another
person to be his agent for all or any of the purposes 1[of] this Act.
68. Liability and obligations of agents.--(1) Every agent of a
person shall be responsible for performing any duties or
obligations imposed by or under this Act on the person, including
the payment of tax.
(2) Subject to sub-section (5) of this section, any tax
that, by virtue of sub-section (1), is payable by an agent of a
registered person shall be recoverable from the agent only to the
extent of any assets of the registered person that are in the
possession or under the control of the agent.
1. The word inserted by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
[Ch. XI] Agents, Representatives and E-Intermediaries Sindh 203
(3) Every agent of a registered person who pays any tax
owing by the registered person shall be entitled to recover the
amount so paid from the registered person or to retain the amount
so paid out of any moneys of the registered person that are in the
agent’s possession or under the agent’s control.
(4) Any agent, or any person who apprehends that he
may be assessed as an agent, may retain out of any money payable
by him to the person on whose behalf he is liable to pay tax
(hereinafter in this section referred to as the “principal”), a sum
equal to his estimated liability under this Act, and in the event of
disagreement between the principal and such an agent or a person
as to the amount to be so retained, such agent or person may obtain
from the Commissioner SRB a certificate stating the amount to be
so retained pending final determination of the tax liability, and the
certificate so obtained shall be his authority for retaining that
amount.
(5) Every agent shall be personally liable for the
payment of any tax due by the agent if, while the amount remains
unpaid, the agent--
(a) alienates, charges or disposes of any moneys
received or accrued in respect of which the tax is
payable; or
(b) disposes of or parts with any moneys or funds
belonging to the registered person that is in the
possession of the agent or which comes to the agent
after the tax is payable, if such tax could legally
have been paid from or out of such moneys or
funds.
(6) Nothing in this section shall relieve any person from
performing any duties imposed by or under this Act on the person
which the agent of the person has failed to perform.
69. Liability of the registered person for the acts of his
agent.-- A registered person shall be responsible for any and all
Sindh 204 Sindh Sales Tax on Services Act, 2011 [Ch. XI]
acts done by his agent.
70. Appearance by authorised representative.--A registered
person required to appear before the Appellate Tribunal or an
officer of the SRB in connection with any proceedings under this
Act may in writing, authorise any person having such qualification
as may be prescribed in the rules to represent him or appear on his
behalf.
71. E-intermediaries to be appointed.--(1) Subject to such
conditions, limitations and restrictions, the Board may, by a
notification in the official Gazette, appoint a person to
electronically file returns under Chapter 1[VI] and such other
documents electronically, as may be prescribed from time to time,
on behalf of a registered person.
(2) A registered person may authorize an e-
intermediary to electronically file returns or any other documents
on his behalf, as specified in sub-section (1).
(3) The return or such other documents filed by an e-
intermediary on behalf of a registered person shall be deemed to
have been filed by that registered person.
(4) Where this Act requires anything to be done by a
registered person and if such thing is done by an e-intermediary
authorized by the registered person under sub-section (2), unless
the contrary is proved, such thing shall be deemed to have been
done with the knowledge and consent of the registered person so
that in any proceedings under this Act, the registered person shall
be liable as if the thing has been done by him.
(5) Where an e-intermediary, authorized by a registered
person under sub-section (2) to act on his behalf, knowingly or
wilfully submits false or incorrect information or document or
declaration with an intent to avoid payment of tax due or any part
1. Substituted for the digits “IV” by the Sindh Sales Tax on Services (Amendment) Act,
2021 (VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
[Ch. XI] Agents, Representatives and E-Intermediaries Sindh 205
thereof, such e-intermediary shall be jointly and severally
responsible for recovery of the amount of tax short paid as a result
of such incorrect or false information or document or declaration,
without prejudice to any other action that may be taken against him
under the relevant provisions of the law.
(6) The Board may, by notification in the official
Gazette, prescribe rules for the conduct and transaction of business
of e-intermediaries, including their appointment, suspension and
cancellation of appointment, subject to such conditions as specified
therein.
***
Sindh 206 Sindh Sales Tax on Services Act, 2011 [Ch. XI]
Chapter-XII
GENERAL ADMINISTRATION
72. Power to make rules.--(1) The Board may, 1[by
notification in the Official Gazette], make rules for carrying out the
purposes of this Act.
(2) All rules made under this section or any other
provisions of this Act, shall be collected, arranged and published
alongwith general orders and departmental instructions, directions,
notifications and rulings, if any, at appropriate intervals and sold to
the public at a reasonable price.
2
[72A. Power to require that licenses or permissions to
persons providing or rendering taxable services be issued or
renewed only after verifying that such persons are duly
registered under sections 24, 24A or 24B.--The Board may, with
the approval of Government, by notification in the official Gazette,
require that any authority, including a regulatory authority,
competent to issue or renew licenses or permissions for engaging
into an economic activity which is a taxable service, shall not issue
or renew such licenses or permissions unless the licensee or the
permission-holder submits the evidence that he is duly registered
under section 24 or 24A or 24B of this Act.]
73. Computerized system.--(1) The Board may prescribe the
use of a computerized system for carrying out the purposes of this
1. Substituted for the words “with the approval of the Government” by the Sindh Finance
Act, 2014 (XVII of 2014), (Assented on: 7th July, 2014), reported as PTCL 2014 BS.
357.
2. Section 72A added by the Sindh Finance Act, 2017 (XXIV of 2017), (Assented on: 14th
July, 2017).
( Sindh 207 )
Sindh 208 Sindh Sales Tax on Services Act, 2011 [Ch. XII]
Act, including the receipt of applications for registration, returns
and such other declarations or information required to be provided
under this Act and the rules made thereunder, from such date and
for such registered persons or class of persons as the Board may,
by notification in the official Gazette, specify.
(2) The Board may make rules for regulating the
conduct and transaction of business in relation to the submission of
returns or other information to the Board by the persons required to
transmit or receive any information through the computerized
system, including matters such as the grant of authorization,
suspension and cancellation of authorization and for security of the
information transmitted or received through the computerized
system.
(3) Unless otherwise proved, the information received
in the computerized system from or on behalf of any registered
person shall, for all official and legal purposes, be deemed to have
been furnished by and received from such registered person.
(4) The business information gathered through
computerized system shall be confidential to be used only for
official and legal purposes and no unauthorized person shall claim
or be provided any access to such information.
74. Removal of difficulties.--The Government may, for the
purposes of removing any difficulty or for bringing the provisions
of this Act into effective operation, by order, direct that provisions
of this Act shall, during such period as may be specified in the
order, have effect subject to such adaptations whether by way of
modification or addition or omission as it may deem to be
necessary or expedient:
Provided that the power under this section shall not be
exercised after expiry of 1[eight years] from the commencement of
this Act.
1. Substituted for the words “five years” by the Sindh Finance Act, 2016 (XXIV of 2016),
(Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
[Ch. XII] General Administration Sindh 209
75. Service of orders and decisions.--(1) Subject to this Act,
any notice, order or requisition required to be served on an
individual for the purposes of this Act shall be treated as properly
served on the individual if:--
(a) personally served on the individual or, in the case of
an individual or under a legal disability the agent of
the individual;
(b) sent by registered post or courier service to the
individual’s usual or last known address in Pakistan;
1
[* * *]
2
[(bb) sent electronically through e-mail or to the e-folder
maintained for the purposes of e-filing of returns by
the registered person; or]
(c) served on the individual in the manner prescribed
for service of a summons under the Code of Civil
Procedure, 1908 (No. V of 1908).
(2) Subject to this Act, any notice order or requisition
required to be served on any person, other than an individual to
whom sub-section (1) applies, for the purposes of this Act, shall be
treated as properly served on the person if:--
(a) personally served on the agent of the person;
(b) sent by registered post or courier service to the
person’s registered office or address for service of
notices under this Act in Pakistan or where the
person does not have such office or address, the
notice is sent by registered post to any office or
place of business of the person in Pakistan; 3[* * *]
1. The word “or” omitted by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII
of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
2. Clause (bb) added by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
3. The word “or” omitted by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII
Sindh 210 Sindh Sales Tax on Services Act, 2011 [Ch. XII]
1
[(bb) sent electronically through e-mail or to the e-folder
maintained for the purposes of e-filing of returns by
the registered person; or]
(c) served on the manner prescribed for service of a
summons under the Code of Civil Procedure, 1908
(No. V of 1908).
(3) Where an association of persons is dissolved any
notice, order or requisition required to be served under this Act, on
the association or a member of the association may be served on
any person’s who was the principal officer or a member of the
association immediately before such dissolution.
(4) Where a business stands discontinued any notice
order or requisition required to be served under this Act, on the
person discontinuing the business may be served on the person
personally or on any individual who was the person’s agent at the
time of discontinuance.
(5) The validity of any notice issued under this Act or
the validity [of any service] of a notice under this Act shall not be
2
called into question after the notice has been complied with in any
manner.
[(6) For the purposes of clause (bb) of sub-section (1)
3
and sub-section (2), a registered person shall be deemed to have
received the notice, order or requisition electronically at the expiry
of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
1. Clause (bb) added by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
2. Substituted for the words “any service” by the Sindh Finance Act, 2016 (XXIV of 2016),
(Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
3. Sub-section (6) substituted by the Sindh Sales Tax on Services (Amendment) Act, 2021
(VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41. At the
time of substitution sub-section (6) was as under:--
“(6) Any registered person may indicate, in the manner prescribed in
the rules made hereunder, that it wishes to receive all or specific communications,
including notifications, orders, assessments and requisitions, from the Board, the
Appellate Tribunal or any officer of the SRB electronically.”
[Ch. XII] General Administration Sindh 211
of seventy two hours of sending the same through
e-mail or to the e-folder maintained for the purposes of his
e-filing of returns.]
1
[(7) ***
(8) ***
(9) * * *]
76. Correction of clerical errors.--(1) Clerical or arithmetical
errors in any assessment, adjudication, order or decision may, at
any time, be corrected by the officer of the SRB who made the
assessment or adjudication or passed such order or decision or by
his successor in office, through an order made under this section.
(2) Before any correction is made under sub-section (1),
a notice shall be given to the registered person affected by such
correction.
77. Issuance of duplicate of sales tax documents.--An officer
of the SRB not below the rank of Assistant Commissioner SRB
may, 2[on written request of a registered person, issue 1[to that
1. Sub-sections (7), (8) & (9) omitted by the Sindh Sales Tax on Services (Amendment)
Act, 2021 (VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
At the time of omission sub-sections (7), (8) & (9) were as under:--
“(7) The Board may, by notification in the official Gazette, direct that
a
all or specific communications, including [notifications, notices, show cause notices],
orders, assessments and requisitions from the Board, the Appellate Tribunal or any officer
of the SRB to a specific registered person or class of registered person shall be made
electronically.
(8) For the purposes of sub-section (6) and (7), a registered person
shall be considered to have received the electronic communication within seventy-two
hours of the sending of the electronic communication by the Board, Appellate Tribunal or
officer of the SRB.
(9) For the purposes of sub-sections (6), (7) and (8), an electronic
communication is a communication sent by email.”
a Substituted for the word "notifications" by the Sindh Finance Act, 2017 (XXIV of 2017),
(Assented on: 14th July, 2017).
2. Substituted for the words, figures and comma “on payment of 500 rupees, issue an
attested duplicate of any document filed by a registered person with the department” by
the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported
Sindh 212 Sindh Sales Tax on Services Act, 2011 [Ch. XII]
registered person] an attested duplicate of any document filed by
that person with the officer of the SRB 2[or any notice or order
issued against that person], on payment of 3[1000] rupees per
document or 4[250] rupees per page of such document, whichever
is higher 5[*]* *].
78. Power to issue orders, instructions and directions.--The
Board may issue such orders, instructions and directions to all
officers of the SRB, as it may deem necessary to administer and
implement the provisions of this Act and any rules made
thereunder.
79. Officers of the SRB to follow Board’s orders.--All
officers of the SRB and other persons employed in the execution of
this Act and the rules made there under shall observe and follow
the orders, instructions and directions of the Board:
Provided that no such orders, instructions or directions
shall be given so as to interfere with the discretion of officers of
the SRB in the exercise of their quasi-judicial functions.
***
as PTCL 2015 BS. 115.
1. The words inserted by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
2. The words inserted by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
3. Substituted for the figures “500” by the Sindh Sales Tax on Services (Amendment) Act,
2021 (VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
4. Substituted for the figures “200” by the Sindh Sales Tax on Services (Amendment) Act,
2021 (VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
5. The coma and words “, to that registered person” omitted by the Sindh Sales Tax on
Services (Amendment) Act, 2021 (VII of 2023), (Assented on: 8th March, 2023),
reported as PTCL 2023 BS. 41.
[Ch. XII] General Administration Sindh 213
Chapter-XIII
MISCELLANEOUS
80 Computation of limitation period.--In computing the
period of limitation prescribed for any appeal or application under
this Act, the day on which the order complained of was served and,
if the concerned person was not furnished with a copy of the order,
the time requisite for obtaining a copy of such order shall be
excluded.
81. Condonation of time-limit.--Where any time or period has
been specified under any of the provisions of the Act or rules made
there-under within which any act or thing, including submission of
an application, filing of a return or payment of tax, is to be done,
the Board may, in any case or class of cases, permit such
application to be made or such act or thing to be done within such
time or period as it may consider appropriate:
Provided that the Board may, by notification in the official
Gazette, and subject to such limitations or conditions as may be
specified therein, empower any Commissioner SRB to exercise the
powers under this section in any case or class of cases.
[Explanation.--For the purpose of this section, the
1
expression "act or thing to be done" includes any act or thing to be
done by the registered person or by the authorities specified in
section 34 of this Act.]
2
[81A. Delegation of functions and powers by the Board.--
1. Explanation added by the Sindh Finance Act, 2017 (XXIV of 2017), (Assented on: 14th
July, 2017).
2. Section 81A added by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
( Sindh 214 )
[Ch. XIII] Miscellaneous Sindh 215
The Board may, subject to such conditions and limitations as it
may deem appropriate, delegate, to its Chairman or a Member or to
an officer of the SRB, any of its functions and powers as assigned
to it under this Act.]
82. Bar of suits, prosecution and other legal proceedings.--
(1) No suit 1[or other legal proceedings] shall be brought in any
civil court to set aside or modify 2[any notice issued,] any order
passed, any assessment made, any tax levied, any penalty or
default surcharge imposed 3[any collection of tax made or any
action taken for collection or recovery of any tax or arrears of tax]
under this Act.
(2) No suit, prosecution or other legal proceeding shall
lie against the Government or against any public servant in respect
of any 4[action taken or any notice issued or any decision made or
any order] passed in good faith under this Act.
(3) Notwithstanding anything in any other law for the
time being in force, no investigation or inquiry shall be undertaken
or initiated by any governmental agency against any officer or
official for anything done in his official capacity under this Act,
rules, instructions or directions made or issued there under without
the prior approval of the Board.
83. Repeal and Saving.--(1) 5The Sindh Sales Tax Ordinance,
2000 shall stand repealed with effect from the date this Act comes
into force.
1. The words added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
2. The words and comma added by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
3. Substituted for the words “or collection of any tax made” by the Sindh Finance Act, 2015
(XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
4. Substituted for the word “order” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
5 For Ordinance see Page Sindh 297.
Sindh 216 Sindh Sales Tax on Services Act, 2011 [Ch. XIII]
(2) Subject to sub-section (3), in making any
assessment in respect of any financial year ending prior to the date
notified under sub-section (3) of section 1, the provisions of the
repealed Ordinance shall in so far as these relate to the amount of
sales tax payable in such financial year as if this Act had not come
into force.
(3) The assessment, referred to in sub-section (2), shall
be made by the officer of the SRB competent under this Act to
make an assessment in respect of a financial year beginning after
the date notified under sub-section (3) of section 1 1[of the repealed
Ordinance], in accordance with the procedure specified in this Act.
(4) The recovery of any sum found due as a result of
the assessment under sub-section (2) shall be recovered under the
provisions of this Act.
(5) Any proceeding under the repealed Ordinance
pending on the date notified under sub-section (3) of section 1
before any authority, the Appellate Tribunal or any Court by way
of appeal, reference, revision or prosecution shall be continued and
disposed off as if this Act had not come into force.
(6) Any proceeding relating to an assessment in respect
of any financial year ending prior to the date notified under sub-
section (3) of section 1 which is initiated after the date notified
under sub-section (3) of section 1 will be initiated and conducted in
accordance with the procedure specified in this Act.
(7) Any sales tax payable under the repealed Ordinance
may be recovered under this Act, but without prejudice to any
action already taken for the recovery of the amount under the
repealed Ordinance.
2
[83A. Act to override other laws.--The provisions of this Act
shall have overriding effect notwithstanding anything contrary or
1. The words inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th
July, 2014), reported as PTCL 2014 BS. 357.
2. Section 83A inserted by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
[Ch. XIII] Miscellaneous Sindh 217
inconsistent contained in any other law for the time being in force.]
1
[84. Validation.-- [(1)] Notwithstanding anything contained in
2
this Act or any law for the time being in force, or any judgment,
decree or order of any court, the notifications issued by the Board
and the notices issued or orders passed by the officers of SRB for
registration of taxpayer or for levy, collection, withholding,
payment or recovery of tax on renting of immovable property
services 3[or for disallowing the claim, reclaim, adjustment or
deduction of input tax on the services acquired or procured from a
person who is liable to be registered under the Act but is not
actually registered or who does not hold registration number] shall
be deemed to have been validly issued or passed under this Act
4
[:]]
[Provided that the levy and collection of sales tax on
5
renting of immovable property services on any date on or after the
first day of July, 2015 shall be deemed to be and shall always be
deemed to have been validly levied and collected, notwithstanding
anything contained in this Act or any law for the time being in
force or any judgment, decree or order of any court 6[:]]
7
[Provided further that the addition of clause (bb) in section
1. Section 84 inserted by the Sindh Sales Tax on Services (Amendment) Act, 2015 (IV of
2016), (Assented on: 8th March, 2016). Earlier same amendment was made by the Sindh
Sales Tax on Services (Amendment) Ordinance, 2015 (V of 2015), (Promulgated On:
26th November, 2015), reported as PTCL 2016 BS. 19.
2. The existing provisions numbered as sub-section (1) by the Sindh Finance Act, 2019 (XII
of 2019), (Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
3. The words inserted by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of
2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
4. Substituted for the full stop by the Sindh Sales Tax on Services (Amendment) Act, 2018
(VII of 2018), assented on 4th April, 2018, reported as PTCL 2018 BS. 457, this
amendment shall be deemed to have taken effect on and from 1st day of July, 2015.
5. Proviso added by the Sindh Sales Tax on Services (Amendment) Act, 2018 (VII of 2018),
assented on 4th April, 2018, reported as PTCL 2018 BS. 457, this amendment shall be
deemed to have taken effect on and from 1st day of July, 2015.
6. Substituted for the full-stop by the Sindh Sales Tax on Services (Amendment) Act, 2021
(VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
7. Proviso added by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII of 2023),
Sindh 218 Sindh Sales Tax on Services Act, 2011 [Ch. XIII]
15A shall be deemed to be and shall always be deemed to have
validly added on and from the first day of July 2016
notwithstanding anything contained in this Act or any law for the
time being in force or any judgment, decree or order of any Court.]
1
[(2) All notifications and orders issued and notified in
exercise of the powers conferred upon Government or with the
approval of Government under this Act, before the commencement
of the Sindh Finance Act, 2019, shall be deemed to have been
validly issued and notified in exercise of those powers and with the
approval of Government, as the case may be.]
***
(Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
1. Sub-section (2) added by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th
July, 2019), reported as PTCL 2019 BS. 773.
FIRST SCHEDULE
(See sub-section 1[(79)] of Section 2)
2
[Tariff Description
Heading]
1. 2.
98.01 Services provided or rendered by hotels 3[motels,
guest houses, farmhouses], restaurants, marriage
halls, lawns, clubs and caterers.
9801.1000 Services provided or rendered by hotels 4[motels,
guest houses and farmhouses]
9801.2000 Services provided or rendered by restaurants
9801.3000 Services provided or rendered by marriage halls and
lawns
9801.4000 Services provided or rendered by clubs
9801.5000 Services provided or rendered by caterers, suppliers
of food and drinks
1. Substituted for the brackets and figures “(35)” by the Sindh Finance Act, 2014 (XVII of
2014), (Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
2. Substituted for the word “Number” by the Sindh Sales Tax on Services (Amendment)
Act, 2012 (II of 2012), (Assented on: 26th January, 2012. Earlier the same amendment
was made by the Sindh Sales Tax on Services (Amendment) Ordinance, 2011 (XIV of
2011), made on 1st November, 2011.
3. The commas and words added by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
4. The comma and words added by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
( Sindh 219 )
Sindh 220 Sindh Sales Tax on Services Act, 2011 [Sch. I]
1 2
9801.6000 Ancillary services provided or rendered by hotels
1
[, motels, guest houses, farmhouses], restaurants,
marriage halls, lawns, 2[clubs and] caterers
9801.7000 Services provided or rendered by messes and hostels
9801.9000 Other
98.02 Advertisement
9802.1000 Advertisement on T.V.
9802.2000 Advertisement on radio
9802.3000 Advertisement on closed circuit T.V.
9802.4000 Advertisement in newspapers and periodicals
9802.5000 Advertisement on cable T.V. network
3
[9802.6000 Advertisement on poles
9802.7000 Advertisement on billboards]
9802.9000 Other
4
[9803.0000 Chartered flight services within Sindh or
originating from any airfield in Sindh]
98.05 Services provided or rendered by persons
authorized to transact business on behalf of
others.
9805.1000 Shipping agents
9805.2000 Stevedores
9805.2100 Ship management service
1. The commas and words added by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
2. The words inserted by the Sindh Finance Act, 2013 (XLI of 2013), (Assented on: 11th
July, 2013), reported as PTCL 2014 BS. 332.
3. Substituted for the descriptions “Advertisement on poles” and “Advertisement on
billboards” by the Sindh Finance Act, 2013 (XLI of 2013), (Assented on: 11th July,
2013), reported as PTCL 2014 BS. 332.
4. Tariff Heading 9803.0000 and entries relating thereto inserted by the Sindh Finance Act,
2016 (XXIV of 2016), (Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
[Sch. I] First Schedule Sindh 221
1 2
9805.3000 Freight forwarding agents
9805.4000 Customs agents
9805.5000 Travel agents
9805.5100 Tour operators
9805.6000 Recruiting agents
9805.7000 Advertising agents
9805.8000 Ship chandlers
9805.9000 Share transfer agent
9805.9100 Sponsorship services
9805.9200 Business support services
9805.9090 Other
9807.0000 Services provided or rendered by property
developers and promoters.
9808.0000 Courier services
98.06 Services provided or rendered in matters of 1[sale,
purchase or] hire
9806.1000 Purchase or sale of moveable or immovable goods or
property.
9806.2000 Property dealers
2
[9806.3000 Renting of immovable property services
1. The words added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
2. Tariff Headings “9806.3000, 9806.4000 & 9806.5000” substituted for Tariff Headings
“9806.3000 & 9806.9000” by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented
on: 10th July, 2015), reported as PTCL 2015 BS. 115. At the time of substitution these
Tariff Headings were as under:--
“9806.3000 Car/automobiles dealers
9806.9000 Dealers of second hand goods other than automobiles
Other”
Sindh 222 Sindh Sales Tax on Services Act, 2011 [Sch. I]
1 2
9806.4000 Car or automobile dealers
9806.5000 Dealers of second hand goods other than cars or
automobiles
1
[9806.6000 Renting of machinery, equipment, appliances and
other tangible goods]
9806.9000 Other]
9809.0000 Services provided or rendered by persons
engaged in contractual execution of work or
furnishing supplies.
9810.0000 Services provided or rendered for personal care
by beauty parlours/clinics, slimming clinics and
others.
9811.0000 Services provided or rendered by laundries, dry
cleaners.
98.12 Telecommunication services.
9812.1000 Telephone services
9812.1100 Fixed line voice telephone service
9812.1200 Wireless telephone
9812.1210 Cellular telephone
9812.1220 Wireless Local Loop telephone
9812.1300 Video telephone
9812.1400 Payphone cards
9812.1500 Prepaid calling cards
9812.1600 Voice mail service
9812.1700 Messaging service
1. Heading No. 9806.6000 and entries relating thereto added by the Sindh Finance Act,
2019 (XII of 2019), (Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
[Sch. I] First Schedule Sindh 223
1 2
9812.1710 Short Message service (SMS)
9812.1720 Multimedia message service (MMS)
9812.1910 Shifting of telephone connection
9812.1920 Installation of telephone extension
9812.1930 Provision of telephone extension
9812.1940 Changing of telephone connection
9812.1950 Conversion of NWD connection to non NWD or vice
versa
9812.1960 Cost of telephone set
9812.1970 Restoration of telephone connection
9812.1990 Others
9812.2000 Bandwidth services
9812.2100 Copper line based
9812.2200 Fibre-optic based
9812.2300 Co-axial cable based
9812.2400 Microwave based
9812.2500 Satellite based
9812.2900 Others
9812.3000 Telegraph
9812.4000 Telex
9812.5000 Telefax
9812.5010 Store and forward fax services
9812.5090 Others
9812.6000 Internet services
9812.6100 Internet services including email services
9812.6110 Dial-up internet services
Sindh 224 Sindh Sales Tax on Services Act, 2011 [Sch. I]
1 2
9812.6120 Broadband services for DSL connection
9812.6121 Copper line based
9812.6122 Fibre-optic based
9812.6123 Co-axial cable based
9812.6124 Wireless based
9812.6125 Satellite based
9812.6129 Others
9812.6130 Internet/email/Data/SMS/MMS services on WLL
networks
9812.6140 Internet/email/Data/SMS/MMS services on cellular
mobile networks
9812.6190 Others
9812.6200 Data Communication Network services (DCNS)
9812.6210 Copper Line based
9812.6220 Co-axial cable based
9812.6230 Fibre-optic based
9812.6240 Wireless/Radio based
9812.6250 Satellite based
9812.6290 Others
9812.6300 Value added data services
9812.6310 Virtual private Network services (VPN)
9812.6320 Digital Signature service
9812.6390 Others
1
[9812.7000 Other specified telecommunication services
1. Heading Nos. 9812.7000, 9812.7100, 9812.7200, 9812.7300, 9812.7400, 9812.7900,
9812.8000, 9812.8100, 9812.8200, 9812.8900 & 9812.9000 substituted for Heading Nos.
9812.9000, 9812.9100, 9812.9200, 9812.9300, 9812.9400, 9812.9410, 9812.9490,
[Sch. I] First Schedule Sindh 225
1 2
9812.7100 Audio text services
9812.7200 Teletext services .
9812.7300 Trunk radio services
9812.7400 Paging services including voice paging services and
radio paging services
9812.7900 Others
9812.8000 Tracking and alarm services
9812.8100 Vehicle tracking and other tracking services
9812.8200 Burglar and security alarm services
9812.8900 Others
9812.9000 Telecommunication services not elsewhere
specified]
98.13 Services provided or rendered by banking
companies, insurance companies, cooperative
9812.9500 & 9812.9090 by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th
July, 2019), reported as PTCL 2019 BS. 773. At the time of substitution these Heading
Nos. were as under:--
"9812.9000 Audio text services
9812.9100 Teletext services
9812.9200 Trunk radio services
9812.9300 Paging services
9812.9400 Voice paging services
9812.9410 Radio paging services
9812.9490 a
Vehicle [and other] tracking services
9812.9500 b
Burglar [and security] alarm services
9812.9090 Others
a The words added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
b The words added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
Sindh 226 Sindh Sales Tax on Services Act, 2011 [Sch. I]
1 2
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 respect of insurance
to a policy holder by an insurer, including a reinsurer
1
[, and the services provided or rendered by
insurance companies in relation to guarantees
including an insurance guarantee].
9813.1100 Goods insurance
9813.1200 Fire insurance
9813.1300 Theft insurance
9813.1400 Marine insurance
9813.1500 Life insurance
9813.1600 Other insurance
2
[9813.1700 Services provided or rendered in relation to
guarantees, including an insurance guarantee]
9813.2000 Services provided or rendered in respect of advances
and loans
9813.3000 Services provided or rendered in respect of leasing
9813.3010 Financial leasing
9813.3020 Commodity or equipment leasing
9813.3030 Hire-purchase leasing
9813.3090 Other
1. The comma and words inserted by the Sindh Sales Tax on Services (Amendment) Act,
2021 (VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
2. Heading No. 9813.1700 inserted by the Sindh Sales Tax on Services (Amendment) Act,
2021 (VII of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
[Sch. I] First Schedule Sindh 227
1 2
9813.3900 Services provided or rendered in respect of
1
[modarba and musharika] financing
9813.4000 Services provided or rendered by banking companies
in relation to:
9813.4100 2
[Guarantee including bank guarantee]
9813.4200 Brokerage
9813.4300 Letter of credit
9813.4400 Issuance of 3[cheque book,] pay order and demand
draft
9813.4500 Bill of exchange
9813.4600 Transfer of money including telegraphic transfer,
mail transfer and electronic transfer
4
[9813.4700 Commission, including bill discounting commission
1. Substituted for the words “musharika” by the Sindh Sales Tax on Services (Amendment)
Act, 2012 (II of 2012), (Assented on: 26th January, 2012. Earlier the same amendment
was made by the Sindh Sales Tax on Services (Amendment) Ordinance, 2011 (XIV of
2011), made on 1st November, 2011.
2. Substituted for the word "Guarantee" by the Sindh Finance Act, 2019 (XII of 2019),
(Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
3. The words and comma inserted by the Sindh Finance Act, 2019 (XII of 2019), (Assented
on: 5th July, 2019), reported as PTCL 2019 BS. 773.
4. Heading Nos. 9813.4700, 9813.4800 & 9813.4900 substituted for Heading Nos.
"9813.4700, 9813.4800, 9813.4900, 9813.4910 & 9813.4990" by the Sindh Finance Act,
2019 (XII of 2019), (Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773. At
the time of substitution these Headings Nos. were as under:--
"9813.4700 Bank guarantee
9813.4800 Bill discounting commission
9813.4900 Safe deposit lockers
9813.4910 Safe vaults
a
[9813.4990 Other services not specified elsewhere. 16%]"
a Heading No. 9813.4990 and entries relating thereto added by the Sindh Sales Tax on
Services (Amendment) Act, 2012 (II of 2012), (Assented on: 26th January, 2012. Earlier
the same amendment was made by the Sindh Sales Tax on Services (Amendment)
Ordinance, 2011 (XIV of 2011), made on 1st November, 2011.
Sindh 228 Sindh Sales Tax on Services Act, 2011 [Sch. I]
1 2
9813.4800 Safe deposit lockers and safe vaults
9813.4900 Other services, not elsewhere specified]
9813.5000 Issuances, processing and operation of credit and
debit cards
9313.6000 Commission and brokerage of foreign exchange
dealings
9813.7000 Automated Teller Machine operations, maintenance
and management
9813.8000 Service provided as banker to an issue
9813.8100 1
[Others, including the services provided or rendered
by non-banking finance companies, modaraba and
musharika companies and other financial
institutions]
9813.9000 Service provided or rendered by a foreign exchange
dealer or exchange company or money changer
98.14 Services provided or rendered by architects, town
planners, contractors, property developers or
promoters, interior decorators.
9814.1000 Architects or town planners
9814.2000 Contractors of building (including water supply, gas
supply and sanitary works), roads and bridges,
electrical and mechanical works (including air
conditioning), horticultural works, multi-discipline
works (including turn-key projects) and similar other
works.
9814.3000 Property developers or promoters
9814.4000 Landscape designers
1. Substituted for the word “Other” by the Sindh Sales Tax on Services (Amendment) Act,
2012 (II of 2012), (Assented on: 26th January, 2012. Earlier the same amendment was
made by the Sindh Sales Tax on Services (Amendment) Ordinance, 2011 (XIV of 2011),
made on 1st November, 2011.
[Sch. I] First Schedule Sindh 229
1 2
9814.9000 Other
98.15 Services provided or rendered by professionals
and consultants etc.
9815.1000 Medical practitioners and consultants
9815.2000 Legal practitioners and consultants
9815.3000 Accountants and auditors
9815.4000 Management consultants
9815.5000 Technical, scientific, engineering consultants
9815.6000 Software or IT based system development
consultants
9815.9000 Other consultants
9816.0000 Services provided or rendered by pathological
laboratories.
98.17 Services provided or rendered by medical
diagnostic laboratories including X-Rays, CT
Scan, M.R. Imaging etc.
9817.1000 Scientific laboratories
9817.2000 Mechanical laboratories
9817.3000 Chemical laboratories
9817.4000 Electrical or electronic laboratories
9817.9000 Other such laboratories
98.18 Services provided or rendered by specialized
agencies.
9818.1000 Security agency
9818.2000 Credit rating agency
9818.3000 Market research agency
9818.9000 Other such agencies
98.19 Services provided or rendered by specified
Sindh 230 Sindh Sales Tax on Services Act, 2011 [Sch. I]
1 2
persons or businesses
9819.1000 1
[Stockbrokers 2[futures brokers] and commodity
brokers]
9819.1100 Underwriters
9819.1200 Indenters
9819.1300 Commission agents
9819.1400 Packers 3[and movers]
9819.2000 Money exchanger
9819.3000 Rent a car 4[and automobile rental service]
9819.4000 Prize bond dealers
9819.5000 Surveyors
9819.6000 Designers
9819.7000 5
[Outdoor photographers and videographers]
9819.8000 Art painter
9819.9000 Cable TV operators
9819.9100 Auctioneers
9819.9200 Public relations services
9819.9300 Management consultants
9819.9400 Technical testing and analysis service
1. Substituted for “stockbrokers” by the Sindh Finance Act, 2013 (XLI of 2013), (Assented
on: 11th July, 2013), reported as PTCL 2014 BS. 332.
2. The comma and words added by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
3. The words added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
4. The words added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
5. Substituted for “Outdoor photographer” by the Sindh Finance Act, 2013 (XLI of 2013),
(Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
[Sch. I] First Schedule Sindh 231
1 2
9819.9500 Service provided by a registrar to an issue
9819.9090 1
[Others, including the services provided by port
operators, airport operators, airport ground service
providers and terminal operators]
98.20 Services provided or rendered by specialized
workshops or undertakings
9820.1000 2
[Auto-workshops including authorized service
stations]
9820.2000 Workshops for industrial machinery construction and
earth-moving machinery or other special purpose
machinery etc.
9820.3000 Workshops for electric or electronic equipments or
appliances etc. including computer hardware
9820.4000 Car washing or similar service stations
9820.9000 Other workshops
98.21 Services provided or rendered in specified fields.
9821.1000 Healthcare center, gyms or physical fitness center
etc.
9821.2000 Indoor sports and games center
9821.3000 Baby care center
9821.4000 Body massage center
9821.5000 Pedicure center
98.22 Services provided or rendered for specified
purposes.
1. Substituted for the word “Other” by the Sindh Sales Tax on Services (Amendment) Act,
2012 (II of 2012), (Assented on: 26th January, 2012. Earlier the same amendment was
made by the Sindh Sales Tax on Services (Amendment) Ordinance, 2011 (XIV of 2011),
made on 1st November, 2011.
2. Substituted for “Auto-workshops” by the Sindh Finance Act, 2013 (XLI of 2013),
(Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
Sindh 232 Sindh Sales Tax on Services Act, 2011 [Sch. I]
1 2
9822.1000 Fumigation services
9822.2000 Maintenance or cleaning services
9822.3000 Janitorial services
9822.4000 Dredging or desilting services
9822.9000 Other similar services
9823.0000 Franchise services
9824.0000 Construction services
Consultancy services
Management services including fund and asset
management services
1
[* * *]
Program producers 2[and production houses]
Brokerage and indenting services
Race Clubs
3
[Insurance agents]
Exhibition or convention services
4
[* * *]
Fashion designers
1
[* * *]
1. The description “Market Research agencies” omitted by the Sindh Finance Act, 2015
(XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
2. The words added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
3. Substituted for the words "General Insurance Agents" by the Sindh Finance Act, 2019
(XII of 2019), (Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
4. The description "Data Processing and Provision of information, services of Engineers,
handling and storage of goods" omitted by the Sindh Finance Act, 2019 (XII of 2019),
(Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
[Sch. I] First Schedule Sindh 233
1 2
Internet Cafe
Pandal and Shamiana service
Airport services
Intellectual Property services
2
[* * *]
3
[* * *]
4
[* * *]
5
[* * *]
6
[* * *]
7
[* * *]
8
[* * *]
Cosmetic and Plastic Surgery
9
[* * *]
1. The description “Cable Operators” omitted by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
2. The description “Forward Contract services” omitted by the Sindh Finance Act, 2015
(XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
3. The description "Packaging services" omitted by the Sindh Finance Act, 2019 (XII of
2019), (Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
4. The description “Services provided or rendered in matters of hire” omitted by the
Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as
PTCL 2015 BS. 115.
5. The description “Purchase or sale of moveable or immovable goods or property”
omitted by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th July,
2015), reported as PTCL 2015 BS. 115.
6. The description “Property dealers” omitted by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
7. The description “Car/automobile dealers” omitted by the Sindh Finance Act, 2015
(XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
8. The description “Dealers of second hand goods other than automobiles” omitted by
the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported
as PTCL 2015 BS. 115.
9. The description “Beauty Parlour/Beauty Clinics” omitted by the Sindh Finance Act,
Sindh 234 Sindh Sales Tax on Services Act, 2011 [Sch. I]
1 2
HR Consultants
Corporate Law Consultants
Tax Consultants
Human Resources & Personal Development
Services
1
[* * *]
2
[* * *]
Actuarial Services
Training Services
3
[* * *]
4
[* * *]
Human Resource Development
5
[* * *]
Quality Control Services (ISO certification
Board)
6
[* * *]
2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
1. The description "Coaching Centres" omitted by the Sindh Finance Act, 2019 (XII of
2019), (Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
2. The description "Vocational Centres" omitted by the Sindh Finance Act, 2019 (XII of
2019), (Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
3. The description “Tracking Services” omitted by the Sindh Finance Act, 2015 (XXXVI
of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
4. The description “Security Alarm Services” omitted by the Sindh Finance Act, 2015
(XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
5. The description “Building Maintenance & Service Provider” omitted by the Sindh
Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL
2015 BS. 115.
6. The description “Services provided by Motels/guest houses & Farm houses” omitted
by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015),
reported as PTCL 2015 BS. 115.
[Sch. I] First Schedule Sindh 235
1 2
Debt collection Agencies
Amusement Parks
Call centres
1
[* * *]
Entertainment Services
Services provided in the matter of manufacturing
or processing for other toll basis.
2
[Event management services including the
services by event photographers, event
videographers and the persons related to such
event management
Exhibition services
Public bonded warehouses
Labor and manpower supply services.]
3
[Services provided or rendered by persons
engaged in intercity transportation or carriage of
goods by road or through pipeline or conduit
Ready mix concrete service
Erection, commissioning and installation services
Technical inspection and certification services,
including quality control certification services and
ISO certifications
Valuation services, including competency and
1. The description "Film and Drama studios" omitted by the Sindh Finance Act, 2019
(XII of 2019), (Assented on: 5th July, 2019), reported as PTCL 2019 BS. 773.
2. Descriptions added by the Sindh Finance Act, 2013 (XLI of 2013), (Assented on: 11th
July, 2013), reported as PTCL 2014 BS. 332.
3. Descriptions added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on:
10th July, 2015), reported as PTCL 2015 BS. 115.
Sindh 236 Sindh Sales Tax on Services Act, 2011 [Sch. I]
1 2
eligibility testing services]
1
[Services provided or rendered by cab
aggregator and the services provided or rendered
by the owners or drivers of the motor vehicles
using the cab aggregator services
Warehouses or depots for storage or cold storages
Services of mining of minerals and allied and
ancillary services in relation thereto
Site preparation and clearance, excavation and
earth moving and demolition services
Waste collection, transportation, processing and
management services.
Vehicle parking and valet services
Electric power transmission, services]
2
[Services provided or rendered by 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]
***
1. Descriptions added by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th July,
2019), reported as PTCL 2019 BS. 773.
2. The description added by the Sindh Sales Tax on Services (Amendment) Act, 2021 (VII
of 2023), (Assented on: 8th March, 2023), reported as PTCL 2023 BS. 41.
SECOND SCHEDULE
(Taxable Services)
[See Sections 3 & 8 and general]
PART A
1
[Tariff Description Rate of
Heading tax
(1) (2) (3)]
98.12 Telecommunication services. 19.5%
9812.1000 Telephone services 19.5%
9812.1100 Fixed line voice telephone service 19.5%
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 (MMS) 19.5%
1. Added by the Sindh Sales Tax on Services (Amendment) Act, 2012 (II of 2012),
(Assented on: 26th January, 2012. Earlier the same amendment was made by the Sindh
Sales Tax on Services (Amendment) Ordinance, 2011 (XIV of 2011), made on 1st
November, 2011.
( Sindh 237 )
Sindh 238 Sindh Sales Tax on Services Act, 2011 [Sch. II]
(1) (2) (3)
9812.1910 Shifting of telephone connection 19.5%
9812.1920 Installation of telephone extension 19.5%
9812.1930 Provision of telephone extension 19.5%
9812.1940 Changing of telephone connection 19.5%
9812.1950 Conversion of NWD connection to non 19.5%
NWD or vice versa
9812.1960 Cost of telephone set 19.5%
9812.1970 Restoration of telephone connection 19.5%
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%
9812.6000 Internet services 19.5%
9812.6100 Internet services including email services 19.5%
9812.6110 Dial-up internet services 19.5%
[Sch. II] Second Schedule (Taxable Services) Sindh 239
(1) (2) (3)
9812.6120 Broadband services for DSL connection 19.5%
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 services 19.5%
on WLL networks
9812.6140 Internet/email/Data/SMS/MMS services 19.5%
on cellular mobile networks
9812.6190 Others 19.5%
9812.6200 Data Communication Network services 19.5%
(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 (VPN) 19.5%
9812.6320 Digital Signature service 19.5%
9812.6390 Others 19.5%
Sindh 240 Sindh Sales Tax on Services Act, 2011 [Sch. II]
(1) (2) (3)
1
[9812.7000 Others specified telecommunication 19.5%
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 paging 19.5%
services and radio paging services
9812.7900 Others 19.5%
9812.8000 Tracking and alarm services 19.5%
9812.8100 Vehicle tracking and other tracking 19.5%
services
9812.8200 Burglar and security alarm services 19.5%
9812.8900 Others 19,5%
9812.9000 Telecommunication services not 19.5%]
elsewhere specified
1. Tariff Headings "9812.7000 to 9812.9000" substitute for Tariff Headings "9812.9000 to
9812.9090" by the Sindh Finance Act, 2019 (XII of 2019), (Assented on: 5th July, 2019).,
reported as PTCL 2019 BS. 773 At the time of substitution Tariff Headings "9812.9000
to 9812.9090" were as under:--
"9812.9000 Audiotext services 19.5%
9812.9100 Teletext services 19.5%
9812.9200 Trunk radio services 19.5%
9812.9300 Paging services 19.5%
9812.9400 Voice paging services 19.5%
9812.9410 Radio paging services 19.5%
9812.9490 a
Vehicle [and other] tracking services 19.5%
9812.9500 b
Burglar [and security] alarm services 19.5%
9812.9090 Others 19.5%"
a The words added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
b The words added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
PART B
[Tariff
2+1
Description Rate of
Heading tax
(1) (2) (3)]
98.01 Services provided or rendered by
hotels 2[motels, guest houses]
restaurants, marriage halls, lawns,
clubs and caterers.
9801.1000 Services provided or rendered by 4
[13%]
hotels 3[motels and guest houses]
9801.2000 Services provided or rendered by 4
[13%]
restaurants
5
[9801.3000 Services provided or rendered by 4
[13%]]
marriage halls and lawns
9801.4000 Services provided or rendered by 4
[13%]
Clubs
9801.5000 Services provided or rendered by 4
[13%]
caterers, suppliers of food and drinks
9801.6000 Ancillary services provided or rendered 4
[13%]
by hotels 6
[motels, guest
houses]/restaurants, [marriage halls
7
and lawns, clubs and caterers]
98.02 Advertisement
9802.1000 Advertisement on T.V 4
[13%]
9802.2000 Advertisement on radio 4
[13%]
9802.3000 Advertisement on closed circuit T.V. 4
[13%]
A. In Part B of Second Schedule footnote are appearing as endnote at the end of Schedule
( Sindh 241 )
Sindh 242 Sindh Sales Tax on Services Act, 2011 [Sch. II]
(1) (2) (3)
9802.4000 Advertisement in newspapers and 4
[13%]
periodicals, 8[* * *]
9802.5000 Advertisement on cable T.V. network 4
[13%]
9
[9802.6000 Advertisement on poles 4
[13%]
9802.7000 Advertisement on billboards 4
[13%]
9802.9000 Other advertisement including those on 4
[13%]
web or internet
10
[9803.0000 Chartered flight services within Sindh 13%]
or originating from any airfield in
Sindh
11
[98.05 Services provided or rendered by
persons authorized to transact
business on behalf of others]
9805.1000 Shipping agents 4
[13%]
9805.2000 Stevedores 4
[13%]
9805.2100 Ship management service 4
[13%]
9805.3000 Freight forwarding agents 4
[13%]
9805.4000 Customs Agents 4
[13%]
12
[9805.5000 Travel agents 13
[13%]]
14
[9805.5100 Tour operators 15
[13%]
9805.6000 Recruiting agents 15
[13%]]
16
[9805.7000 Advertising agents 4
[13%]
9805.8000 Ship chandlers 4
[13%]
17
[9805.9000 Share transfer agents 15
[13%]]
9805.9100 Sponsorship services 4
[13%]
9805.9200 Business support services 4
[13%]]
[Sch. II] Second Schedule (Taxable Services) Sindh 243
(1) (2) (3)
[ [98.06]
18 19
Services provided or rendered in the
matter of sale, purchase or hire
9806.1000 Purchase or sale or hire of immovable 15
[13%]
property
9806.2000 Property dealers 15
[13%]
20
[9806.3000 Renting of immovable property 13
[13%]
services
9806.4000 Car or automobile dealers 13
[13%]]]
21
[9806.6000 Renting of machinery, equipment, 13%]
appliances and other tangible goods
9807.0000 Services provided or rendered by 4
[13%]
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.
9808.0000 Courier services 4
[13%]
9809.0000 Services provided or rendered by 4
[13%]
persons engaged in contractual
execution of work or furnishing
supplies.
22
[9810.0000 Services provided or rendered for 4
[13%]]
personal care by beauty parlours,
beauty clinics, slimming clinics or
centres and others
23
[9811.0000 Services provided or rendered by 15
[13%]]
laundries and dry cleaners
Sindh 244 Sindh Sales Tax on Services Act, 2011 [Sch. II]
(1) (2) (3)
98.13 Services provided or rendered by 4
[13%]
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 4
[13%]
respect of insurance to a policy holder
by an insurer, including a reinsurer 24[,
and the services provided or rendered
by insurance companies in relation to
guarantees, including an insurance
guarantee].
9813.1100 Goods insurance 4
[13%]
9813.1200 Fire insurance 4
[13%]
9813.1300 Theft insurance 4
[13%]
9813.1400 Marine insurance 4
[13%]
9813.1500 Life insurance 4
[13%]
25
[9813.1600 Other insurance including reinsurance 4
[13%]
26
[9813.1700 Services provided or rendered in 13%]
relation to guarantees, including an
insurance guarantee
9813.3000 Services provided or rendered in 4
[13%]
respect of leasing
9813.3010 Financial leasing 4
[13%]
9813.3020 Commodity or equipment leasing 4
[13%]
9813.3030 Hire purchase leasing 4
[13%]
[Sch. II] Second Schedule (Taxable Services) Sindh 245
(1) (2) (3)
9813.3900 Services provided or rendered in 4
[13%]
respect of modaraba and musharika
financing
9813.4000 Services provided or rendered by 4
[13%]
banking companies in relation to:
9813.4100 27
[Guarantee including bank guarantee] 4
[13%]
9813.4200 Brokerage 4
[13%]
9813.4300 Letter of credit 4
[13%]
9813.4400 Issuance of 28[cheque books,] pay order 4
[13%]
and demand draft
9813.4500 Bill of exchange 4
[13%]
9813.4600 Transfer of money including 4
[13%]
telegraphic transfer, mail transfer and
electronic transfer
29
[9813.4700 Commission, Including bill discounting 13%
commission
9813.4800 Safe deposit lockers and safe vaults 13%
9813.4900 Other services, not elsewhere specified 13%]
9813.5000 Issuance, processing and operation of 4
[13%]
credit and debit cards
9813.6000 Commission and brokerage foreign 4
[13%]
exchange dealings
9813.7000 Automated Teller Machine operations, 4
[13%]
maintenance and management
9813.8000 Service provided as banker to an issue 4
[13%]
9813.8100 30
[Others, including the services 4
[13%]
provided or rendered by non-banking
finance companies, modaraba and
Sindh 246 Sindh Sales Tax on Services Act, 2011 [Sch. II]
(1) (2) (3)
musharika companies and other
financial institutions]
9813.9000 Service provided or rendered by a 4
[13%]
foreign exchange dealer or exchange
company or money changer
31
[9814.1000 Architects or town planners 4
[13%]]
32
[9814.2000 Contractor of building (including water 4
[13%]
supply, gas supply and sanitary works),
electrical and mechanical works
(including air conditioning), multi-
disciplinary works (including turn-key
projects) and similar other works
9814.3000 Property developers or promoters 4
[13%]]
33
[9814.9000 Interior decorators 15
[13%]]
34
[98.15 Services provided or rendered by
professionals and consultants, etc.,
9815.2000 Legal practitioners and consultants 4
[13%]
9815.3000 Accountants and auditors 4
[13%]
9815.4000 Management consultants 4
[13%]
35
[9815.5000 Technical, scientific and engineering 15
[13%]]
consultants
9815.6000 Software or IT based system 4
[13%]
development consultants
9815.9000 [Other consultants including tax
36 4
[13%]
consultants, human resources and
personnel development consultants]
37
[9817.9000 Services provided or rendered by 13
[13%]
laboratories other than the services
relating to pathological, radiological or
[Sch. II] Second Schedule (Taxable Services) Sindh 247
(1) (2) (3)
diagnostic tests of patients.
38
[98.18 Service provided or rendered by
specialized agencies.
9818.1000 Security agency 4
[13%]
39
[9818.2000 Credit rating agency 13
[13%]]
9818.3000 Market research agency 4
[13%]]
98.19 Services provided or rendered by
specified persons or businesses
40
[9819.1000 Stockbrokers, futures brokers and 13
[13%]
commodity brokers
9819.1100 Underwriter 13
[13%]
9819.1200 Indenters 13
[13%]
9819.1300 Commission agents 13
[13%]
9819.1400 Packers and movers 13
[13%]
9819.2000 Money exchanger 4
[13%]
41
[9819.3000 Rent a car and automobile rental 15
[13%]]
service
42
[9819.5000 Surveyors 4
[13%]
9819.7000 Outdoor Photographers and 4
[13%]
videographers
43
[9819.9000 Cable TV operators 15
[13%]]
44
[9819.9100 Auctioneers 13
[13%]]
45
[9819.9200 Public relations services 13%]
9819.9300 Management consultants 4
[13%]]
46
[9819.9400 Technical testing and analysis service 15
[13%]
Sindh 248 Sindh Sales Tax on Services Act, 2011 [Sch. II]
(1) (2) (3)
9819.9500 Services provided or rendered by a 15
[13%]]
registrar to an issue
47
[9819.9090 Services provided or rendered by port 4
[13%]]
operators, airport operators, airport
ground service providers and terminal
operators
48
[98.20 Services provided or rendered by
specialized workshops or
undertakings
9820.1000 Auto-workshops, including authorized 4
[13%]
service stations
9820.2000 Workshops for industrial machinery, 4
[13%]
construction and earth-moving
machinery or other special purpose
machinery, etc.
49
[9820.3000 Workshops for electric or electronic 15
[13%]
equipments or appliances, etc.,
including computer hardware
9820.4000 Car or automobile washing or similar 15
[13%]]
service stations
50
[98.21 Services provided or rendered in
specified fields
9821.1000 Healthcare centre, gyms or physical 4
[13%]
fitness center, etc.
51
[9821.2000 Indoor sports and games center 13%]
9821.4000 Body massage center 4
[13%]
9821.5000 Pedicure center 4
[13%]]
52
[98.22 Services provided or rendered for
specified purposes
[Sch. II] Second Schedule (Taxable Services) Sindh 249
(1) (2) (3)
9822.1000 Fumigation services 15
[13%]
9822.2000 Maintenance or cleaning services 15
[13%]
9822.3000 Janitorial services 15
[13%]]
53
[9822.4000 Dredging or desilting services 13
[13%]]
9823.0000 Franchise services 4
[13%]
54
[9824.0000 Construction services 13
[13%]
9825.0000 Management services including fund 13
[13%]
and assets management services
9826.0000 Airport services 13
[13%]
9827.1000 Event management services including 13
[13%]
the services by event photographers,
event videographer and persons
providing services related to such
event management
9827.2000 Exhibition services 13
[13%]]
55
[9828.0000 Public bonded warehouses 4
[13%]
9829.0000 Labour and manpower supply services 4
[13%]
9830.0000 Service provided in the matter of 4
[13%]
manufacturing or processing for others
on toll basis
9831.0000 Race clubs:
(a) services of entry/admission (a) Rs. 200
per entry
ticket or
entry pass
of the
person
visiting the
Sindh 250 Sindh Sales Tax on Services Act, 2011 [Sch. II]
(1) (2) (3)
race event.
(b) other services (b) 4[13%]]
56
[9832.0000 Services provided or rendered by 15
[13%]
programme producers and production
houses
9833.0000 Services provided or rendered by 15
[13%]
corporate law consultants
9834.0000 Services provided or rendered by 15
[13%]
fashion designers
9835.0000 Services provided or rendered by call 15
[13%]
centres
9836.0000 Services provided or rendered by 15
[13%]
persons engaged in inter-city
transportation or carriage of goods by
road or through pipeline or conduit
57
[9837.0000 Ready mix concrete services 13
[13%]
9838.0000 Intellectual property services 13
[13%]
9839.0000 Erection, commissioning and 13
[13%]
installation services
9840.0000 Technical inspection and certification 13
[13%]
services, including quality control
certification services and ISO
certifications
9841.0000 Valuation services, including 13
[13%]]
competency and eligibility testing
services
58
[9842.0000 Cosmetic and plastic surgery and 13%
transplantations
9843.0000 Visa processing services, including 13%
advisory or consultancy services for
[Sch. II] Second Schedule (Taxable Services) Sindh 251
(1) (2) (3)
migration or visa application filing
services
9844.0000 Debt collection services and other debt 13%
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
59
[9846.0000 Services provided or rendered by cab 13%
aggregator and the services provided or
rendered by the owners or drivers of the
motor vehicles using the cab aggregator
services
9847.0000 Warehouses or depots for storage or 13%
cold storages
9848.0000 Training services 13%
9849.0000 Actuarial Services 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%
9854.0000 Electric power transmission services 13%
9855.0000 Insurance agents 13%]
Sindh 252 Sindh Sales Tax on Services Act, 2011 [Sch. II]
(1) (2) (3)
60
[9856.0000 Services provided or rendered by truck 13%]
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
[Issued vide the Sindh Government Gazette, 2011, Karachi, Pt. IV, P. 66.]
***
1. Existing column substituted by the Sindh Sales Tax on Services (Amendment) Act, 2012
(II of 2012), (Assented on: 26th January, 2012. Earlier the same amendment was made by
the Sindh Sales Tax on Services (Amendment) Ordinance, 2011 (XIV of 2011), made on
1st November, 2011.
2. The words added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
3. The words added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
a
4. Substituted for the figure “ [14%]” by the Sindh Finance Act, 2016 (XXIV of 2016),
(Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
a1
a Substituted for the figure “ [15%]” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
a1 Substituted for the figure “16%” by the Sindh Finance Act, 2014 (XVII of 2014),
(Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
5. Tariff Heading and the entries relating thereto added by the Sindh Finance Act, 2013
(XLI of 2013), (Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
6. The words added by the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th
July, 2015), reported as PTCL 2015 BS. 115.
7. Substituted for the word “caterers” by the Sindh Finance Act, 2013 (XLI of 2013),
(Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
8. The comma and words “excluding classified advertisements” omitted by the Sindh
Finance Act, 2014 (XVII of 2014), (Assented on: 7th July, 2014), reported as PTCL 2014
BS. 357.
9. Substituted for the descriptions “Advertisement on poles 16%”, “Advertisement on
billboards 16%” and “Other advertisements like on web/internet etc. 16%” by the
Sindh Finance Act, 2013 (XLI of 2013), (Assented on: 11th July, 2013), reported as
PTCL 2014 BS. 332.
10. Tariff Heading 9803.0000 and entries relating thereto inserted by the Sindh Finance Act,
2016 (XXIV of 2016), (Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
[Sch. II] Second Schedule (Taxable Services) Sindh 253
11. Tariff Heading 98.05 and entries relating thereto inserted by the Sindh Finance Act, 2016
(XXIV of 2016), (Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
12. Tariff Heading 9805.5000 and the entries relating thereto added by the Sindh Finance
Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015
BS. 115.
13. Substituted for the figure “14%” by the Sindh Finance Act, 2016 (XXIV of 2016),
(Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
14. Tariff Headings 9805.5100 & 9805.6000 and the entries relating thereto inserted by the
Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th July, 2014), reported as
PTCL 2014 BS. 357.
a
15. Substituted for the figure “ [14%]” by the Sindh Finance Act, 2016 (XXIV of 2016),
(Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
a Substituted for the figure “15%” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
16. Substituted for the heading “9805.8000 Ship chandlers 16%” by the Sindh Finance
Act, 2013 (XLI of 2013), (Assented on: 11th July, 2013), reported as PTCL 2014
BS. 332.
17. Tariff Heading 9805.9000 and the entries relating thereto inserted by the Sindh Finance
Act, 2014 (XVII of 2014), (Assented on: 7th July, 2014), reported as PTCL 2014
BS. 357.
18. Tariff Headings 9806.1000, 9806.2000 & 9806.3000 and the entries relating thereto
inserted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th July, 2014),
reported as PTCL 2014 BS. 357.
19. Tariff Heading “98.06” inserted by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
20. Tariff Headings “9806.3000 & 9806.4000” substituted for Tariff heading “9806.3000” by
the Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported
as PTCL 2015 BS. 115. At the time of substitution Tariff heading “9806.3000” was as
under:--
9806.3000 Car or automobile dealers 15%
21. Tariff Heading 9806.6000 and the entries relating thereto added by the Sindh Finance
Act, 2019 (XII of 2019), (Assented on: 5th July, 2019).
22. Tariff Heading 9810.0000 and the entries relating thereto inserted by the Sindh Finance
Act, 2013 (XLI of 2013), (Assented on: 11th July, 2013), reported as PTCL 2014 BS.
332.
23. Tariff Heading 9811.0000 and the entries relating thereto inserted by the Sindh Finance
Act, 2014 (XVII of 2014), (Assented on: 7th July, 2014), reported as PTCL 2014
BS. 357.
24. Heading No. 9813,1000 and the entries relating thereto inserted by the Sindh Sales Tax
on Services (Amendment) Act, 2021 (VII of 2023), (Assented on: 8th March, 2023),
reported as PTCL 2023 BS. 41.
25. Substituted for the Tariff Heading “9813.1600” and entries relating thereto substituted by
Sindh 254 Sindh Sales Tax on Services Act, 2011 [Sch. II]
the Sindh Sales Tax on Services (Amendment) Act, 2012 (II of 2012), (Assented on: 26th
January, 2012. Earlier the same amendment was made by the Sindh Sales Tax on
Services (Amendment) Ordinance, 2011 (XIV of 2011), made on 1st November, 2011.
26. Heading No. 9813.1700 and entries relating thereto inserted by the Sindh Sales Tax on
Services (Amendment) Act, 2021 (VII of 2023), (Assented on: 8th March, 2023),
reported as PTCL 2023 BS. 41.
27. Substituted for the word "Guarantee" by the Sindh Finance Act, 2019 (XII of 2019),
(Assented on: 5th July, 2019).
28. The words and comma inserted by the Sindh Finance Act, 2019 (XII of 2019), (Assented
on: 5th July, 2019).
29. Heading Nos. 9813.4700, 9813.4800 & 9813.4900 substituted for Heading Nos.
"9813.4700, 9813.4800, 9813.4900, 9813.4910 & 9813.4990" by the Sindh Finance Act,
2019 (XII of 2019), (Assented on: 5th July, 2019). At the time of substitution these
Headings Nos. were as under:--
"9813.4700 Bank guarantee a
[13%]
9813.4800 Bill discounting commission a
[13%]
9813.4900 Safe deposit lockers a
[13%]
9813.4910 Safe vaults a
[13%]
b
[9813.4990 Other services not specified elsewhere a
[13%]"
a1
a Substituted for the figure “ [14%]” by the Sindh Finance Act, 2016 (XXIV of 2016),
(Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
a1a
a1 Substituted for the figure “ [15%]” by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
a1a Substituted for the figure “16%” by the Sindh Finance Act, 2014 (XVII of 2014),
(Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
b Tariff Heading “9813.4990” and entries relating thereto added by the Sindh Sales Tax on
Services (Amendment) Act, 2012 (II of 2012), (Assented on: 26th January, 2012. Earlier
the same amendment was made by the Sindh Sales Tax on Services (Amendment)
Ordinance, 2011 (XIV of 2011), made on 1st November, 2011.
30. Substituted for the word “Other” by the Sindh Sales Tax on Services (Amendment) Act,
2012 (II of 2012), (Assented on: 26th January, 2012. Earlier the same amendment was
made by the Sindh Sales Tax on Services (Amendment) Ordinance, 2011 (XIV of 2011),
made on 1st November, 2011.
31. Tariff Heading 9814.1000 and the entries relating thereto inserted by the Sindh Finance
Act, 2013 (XLI of 2013), (Assented on: 11th July, 2013), reported as PTCL 2014
BS. 332.
32. Tariff Heading “9814.2000 & 9814.3000” and entries relating thereto added by the Sindh
Sales Tax on Services (Amendment) Act, 2012 (II of 2012), (Assented on: 26th January,
2012. Earlier the same amendment was made by the Sindh Sales Tax on Services
(Amendment) Ordinance, 2011 (XIV of 2011), made on 1st November, 2011.
33. Tariff Heading 9814.9000 and the entries relating thereto inserted by the Sindh Finance
[Sch. II] Second Schedule (Taxable Services) Sindh 255
Act, 2014 (XVII of 2014), (Assented on: 7th July, 2014), reported as PTCL 2014
BS. 357.
34. Tariff Heading 98.15 and the entries relating thereto inserted by the Sindh Finance Act,
2013 (XLI of 2013), (Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
35. Tariff Heading 9815.5000 and the entries relating thereto inserted by the Sindh Finance
Act, 2014 (XVII of 2014), (Assented on: 7th July, 2014), reported as PTCL 2014
BS. 357.
36. Substituted for the words “Tax consultants” by the Sindh Finance Act, 2016 (XXIV of
2016), (Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
37. Tariff Heading “9817.9000” in column (1) and the entries relating thereto added by the
Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as
PTCL 2015 BS. 115.
38. Tariff Heading 98.18 and the entries relating thereto inserted by the Sindh Finance Act,
2013 (XLI of 2013), (Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
39. Tariff Heading “9818.2000” in column (1) and the entries relating thereto added by the
Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as
PTCL 2015 BS. 115.
40. Tariff Heading “9819.1000” substituted by the Sindh Finance Act, 2015 (XXXVI of
2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115. At the time of
substitution Tariff heading “9819.1000” was as under:--
“9819.1000 a b
[Stockbrokers and commodity brokers] [15%]
a Substituted for “Stockbrokers” by the Sindh Finance Act, 2013 (XLI of 2013), (Assented
on: 11th July, 2013), reported as PTCL 2014 BS. 332.
b Substituted for the figure “16%” by the Sindh Finance Act, 2014 (XVII of 2014),
(Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
41. Tariff Heading 9819.3000 and the entries relating thereto inserted by the Sindh Finance
Act, 2014 (XVII of 2014), (Assented on: 7th July, 2014), reported as PTCL 2014
BS. 357.
42. Tariff Headings 9819.5000, 9819.7000 & 9819.9300 and the entries relating thereto
inserted by the Sindh Finance Act, 2013 (XLI of 2013), (Assented on: 11th July, 2013),
reported as PTCL 2014 BS. 332.
43. Tariff Heading 9819.9000 and the entries relating thereto inserted by the Sindh Finance
Act, 2014 (XVII of 2014), (Assented on: 7th July, 2014), reported as PTCL 2014
BS. 357.
44. Tariff Heading “9819.9100” and entries relating thereto added by the Sindh Finance Act,
2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
45. Tariff Heading 9819.9200 and entries relating thereto inserted by the Sindh Finance Act,
2016 (XXIV of 2016), (Assented on: 18th July, 2016), reported as PTCL 2016 BS. 445.
46. Tariff Headings 9819.9400 & 9819.9500 and the entries relating thereto inserted by the
Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th July, 2014), reported as
PTCL 2014 BS. 357.
Sindh 256 Sindh Sales Tax on Services Act, 2011 [Sch. II]
47. Tariff Heading “9819.9090” and entries relating thereto added by the Sindh Sales Tax on
Services (Amendment) Act, 2012 (II of 2012), (Assented on: 26th January, 2012. Earlier
the same amendment was made by the Sindh Sales Tax on Services (Amendment)
Ordinance, 2011 (XIV of 2011), made on 1st November, 2011.
48. Tariff Heading “98.20” and entries relating thereto inserted by the Sindh Finance Act,
2013 (XLI of 2013), (Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
49. Tariff Headings 9820.3000 & 9820.4000 and the entries relating thereto inserted by the
Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th July, 2014), reported as
PTCL 2014 BS. 357.
50. Tariff Heading “98.21” and entries relating thereto inserted by the Sindh Finance Act,
2013 (XLI of 2013), (Assented on: 11th July, 2013), reported as PTCL 2014 BS. 332.
51. Tariff Heading 9821.2000 and the entries relating thereto inserted by the Sindh Finance
Act, 2019 (XII of 2019), (Assented on: 5th July, 2019).
52. Tariff Heading 98.22 and the entries relating thereto inserted by the Sindh Finance Act,
2014 (XVII of 2014), (Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
53. Tariff Heading “9822.4000” and entries relating thereto added by the Sindh Finance Act,
2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
54. Tariff Headings “9824.0000, 9825.0000, 9826.0000, 9827.1000 & 9827.2000”
substituted for Tariff Heading “9824.0000” and entries relating thereto substituted by the
Sindh Finance Act, 2015 (XXXVI of 2015), (Assented on: 10th July, 2015), reported as
PTCL 2015 BS. 115. At the time of substitution Tariff Heading “9824.0000” was as
under:--
‘ [9824.0000 Construction services
a b
[15%]
Management Services including fund and assets b
[15%]
management services
Airport services b
[15%]
Tracking services b
[15%]
Security alarm services b
[15%]
Services provided by motels and guest houses b
[15%]
c b
[Event management services including the services by [15%]
event photographers, event videographer and the persons
related to such event management
Exhibition services b
[15%][
a Tariff Heading “9824.0000” and entries relating thereto substituted by the Sindh Sales
Tax on Services (Amendment) Act, 2012 (II of 2012), (Assented on: 26th January, 2012.
Earlier the same amendment was made by the Sindh Sales Tax on Services (Amendment)
Ordinance, 2011 (XIV of 2011), made on 1st November, 2011.
b Substituted for the figure “16%” by the Sindh Finance Act, 2014 (XVII of 2014),
(Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
c Added by the Sindh Finance Act, 2013 (XLI of 2013), (Assented on: 11th July, 2013),
[Sch. II] Second Schedule (Taxable Services) Sindh 257
reported as PTCL 2014 BS. 332.
55. Tariff Headings 9828.0000, 2829.0000, 9830.0000 & 9831.0000 and the entries relating
thereto added by the Sindh Finance Act, 2013 (XLI of 2013), (Assented on: 11th July,
2013), reported as PTCL 2014 BS. 332.
56. Tariff Headings “9832.0000, 9833.0000, 9834.0000, 9835.0000 & 9836.0000” and the
entries relating thereto inserted by the Sindh Finance Act, 2014 (XVII of 2014),
(Assented on: 7th July, 2014), reported as PTCL 2014 BS. 357.
57. Tariff Headings “9837.0000, 9838.0000, 9839.0000, 9840.0000 & 9841.0000” and the
entries relating thereto inserted by the Sindh Finance Act, 2015 (XXXVI of 2015),
(Assented on: 10th July, 2015), reported as PTCL 2015 BS. 115.
58. Tariff Heading 9842.0000, 9843.0000, 9844.0000 & 9845.0000 and entries relating
thereto inserted by the Sindh Finance Act, 2016 (XXIV of 2016), (Assented on: 18th July,
2016), reported as PTCL 2016 BS. 445.
59. 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 (XII of 2019), (Assented on: 5th July, 2019).
60. Heading No. 9856.0000 and entries relating thereto inserted by the Sindh Sales Tax on
Services (Amendment) Act, 2021 (VII of 2023), (Assented on: 8th March, 2023),
reported as PTCL 2023 BS. 41.
Source: Pakistan Code, Ministry of Law and Justice (pakistancode.gov.pk). Text on this page is reproduced verbatim from the official PDF and is provided for reference only. For the authoritative version, always consult the source document or a current reported edition.
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