SECOND SCHEDULE OF THE SINDH SALES TAX ON SERVICES ACT, 2011 (as amended upto 1 st July, 2013) [see sections 3 & 8 and general] Part A

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1 SECOND SCHEDULE OF THE SINDH SALES TAX ON SERVICES ACT, 2011 (as amended upto 1 st July, 201) [see sections & 8 and general] Part A 1 Tariff Heading Description Rate of Tax (1) (2) () Telecommunication services. 19.5% Telephone services 19.5% Fixed line voice telephone service 19.5% Wireless telephone 19.5% Cellular telephone 19.5% Wireless Local Loop telephone 19.5% Video telephone 19.5% Payphone cards 19.5% Prepaid calling cards 19.5% Voice mail service 19.5% Messaging service 19.5% Short Message service (SMS) 19.5% Multimedia message service (MMS) 19.5% Shifting of telephone connection 19.5% Installation of telephone extension 19.5% Provision of telephone extension 19.5% Changing of telephone connection 19.5% Conversion of NWD connection to non NWD or 19.5% vice versa Cost of telephone set 19.5% Restoration of telephone connection 19.5% Others 19.5% Bandwidth services 19.5% Copper line based 19.5% Fibre-optic based 19.5% Co-axial cable based 19.5% Microwave based 19.5% Satellite based 19.5% Others 19.5% Telegraph 19.5% Telex 19.5% Telefax 19.5%

2 Store and forward fax services 19.5% Others 19.5% Internet services 19.5% Internet services including services 19.5% Dial-up internet services 19.5% Broadband services for DSL connection 19.5% Copper line based 19.5% Fibre-optic based 19.5% Co-axial cable based 19.5% Wireless based 19.5% Satellite based 19.5% Others 19.5% Internet/ /Data/SMS/MMS services on 19.5% WLL networks Internet/ /Data/SMS/MMS services on cellular 19.5% mobile networks Others 19.5% Data Communication Network services 19.5% (DCNS) Copper Line based 19.5% Fibre-optic based 19.5% Co-axil cable based 19.5% Wireless/Radio based 19.5% Satellite based 19.5% Others 19.5% Value added data services 19.5% Virtual private Network services (VPN) 19.5% Digital Signature service 19.5% Others 19.5% Audiotext services 19.5% Teletext services 19.5% Trunk radio services 19.5% Paging services 19.5% Voice paging services 19.5% Radio paging services 19.5% Vehicle tracking services 19.5% Burglar alarm services 19.5% Others 19.5%

3 Part-B 2 Tariff Heading Description Rate of Tax (1) (2) () Services provided or rendered by hotels, restaurants, marriage halls, lawns, clubs and caterers Services provided or rendered by Hotels Services provided or rendered by Restaurants Services provided or rendered by marriage halls and lawns Services provided or rendered by clubs Services provided or rendered by caterers, suppliers of food and drinks Ancillary services provided or rendered by hotels, restaurants, marriage halls and lawn, clubs and caterers Advertisement Advertisement on T.V Advertisement on radio Advertisement on closed circuit T.V Advertisement in newspapers and periodicals, excluding classified advertisements Advertisement on cable T.V. network Advertisement on poles Advertisement on billboards Other advertisement including those on web or internet Shipping agents Stevedores Ship management service Freight forwarding agents Customs Agents Advertising agents Ship chandlers Sponsorship services Business support services Services provided or rendered by property developers or promoters for

4 a) development of purchased or leased land for conversion into residential or commercial plots. b) construction of residential or commercial units Courier services Services provided or rendered by persons engaged in contractual execution of work or furnishing supplies Services provided or rendered for personal care by beauty parlours, beauty clinics, slimming clinics or centres and others 98.1 Services provided or rendered by banking companies, insurance companies, cooperative financing societies, modarabas, musharikas, leasing companies, foreign exchange dealers, non-banking financial institutions and other persons dealing in any such services Services provided or rendered in respect of insurance to a policy holder by an insurer, including a reinsurer Goods insurance Fire insurance Theft insurance Marine insurance Life insurance Other insurance including reinsurance Services provided or rendered in respect of leasing Financial Leasing Commodity or equipment leasing Hire purchase leasing Services provided or rendered in respect of modaraba and musharika financing Services provided or rendered by banking companies in relation to: Guarantee Brokerage Letter of credit Issuance of pay order and demand

5 Draft Bill of exchange Transfer of money including telegraphic transfer, mail transfer and electronic transfer Bank guarantee Bill discounting commission Safe deposit lockers Safe vaults Other services not specified elsewhere Issuance, processing and operation of credit and debit cards Commission and brokerage of foreign exchange dealings Automated Teller Machine operations, maintenance and management Service provided as banker to an issue Others, including the services provided or rendered by non-banking, finance companies, modaraba and musharika companies and other financial institutions Service provided or rendered by a foreign exchange dealer or exchange company or money changer Architects or town planners Contractor of building (including water supply, gas supply and sanitary works), electrical and mechanical works (including air conditioning), multi-disciplinary works (including turn-key projects) and similar other works Property developers or promoters Services provided or rendered by professionals and consultants, etc., Legal practitioners and consultants Accountants and auditors Management consultants Software or IT based system development consultants Tax consultants Service provided or rendered by specialized agencies Security agency

6 Market research agency Services provided or rendered by specified persons or businesses Stockbrokers and commodity brokers Money exchanger Surveyors Outdoor photographers and videographers Management consultants Services provided or rendered by port operators, airport operators, airport ground service providers and terminal operators Services provided or rendered by specialized workshops or undertakings Auto-workshops, including authorized service stations Workshops for industrial machinery, construction and earth-moving machinery or other special purpose machinery, etc Services provided or rendered in specified fields Healthcare centre, gyms or physical fitness center, etc Body massage center Pedicure center Franchise services Construction services Management services including fund and assets management services Airport services Tracking Services Security alarm services Services provided by motels and guesthouses Event management services including the services by event photographers, event videographer and the persons related to such event management Exhibition services Public bonded warehouses Labour and manpower supply services Service provided in the matter of manufacturing

7 or processing for others on toll basis Race clubs: (a) services of entry/ admission (b) other services (a) Rs. 200 per entry ticket or entry pass of the person visiting the race event. (b) N O T E S Note 1. Note 2. For exemption and the conditions and restriction for exemption, see notification No. SRB--4/7/201 dated 18 th June, 201; and For reduced rate of Sindh Sales Tax (SST), see notification No. SRB--4/8/201 dated 1 st July, 201. LEGAL REFERENCE 1. Column descriptions and column numbers added by the Sindh 2. Column descriptions and column numbers substituted by the Sindh. Tariff headings in column (1) and entries relating there against in columns (2) and () substituted by the Sindh Sales Tax on Services (Amendment) Act, Tariff heading in column (1) and entries relating there against in columns (2) and () added by the Sindh 5. Tariff description substituted by the Sindh Before amendment, the tariff description was Other. 6. Tariff heading in column (1) and entries relating there against in columns (2) and () added by the Sindh 7. Tariff heading in column (1) and entries relating there against in columns (2) and () added by the Sindh 8. Tariff heading in column (1) and entries relating there against in columns (2) and () added by the Sindh 9. Tariff heading in column (1) and entries relating there against, and also below that, in columns (2) and () substituted by the Sindh. Tariff headings in column (1) and entries relating there against in columns (2) and () inserted/added/substituted by the Sindh Finance Act,201.