A

BILL
to rationalize, levy and enhance certain taxes and duties in the Province
of Sindh and to amend certain laws in the Province of Sindh;
WHEREAS it is expedient to rationalize, levy and enhance certain taxes Preamble.
and duties in the Province of Sindh and to amend certain laws in the Province of
Sindh, in the manner hereinafter appearing;
It is hereby enacted as follows:-

1. (1) This Act may be called the Sindh Finance Act, 2025. Short title and
commencement.
(2) It shall come into force on and from 1st day of July, 2025.

7. In the Sindh Sales Tax on Services Act, 2011 – Amendment in

Sindh Act No. XII
(i) in section 2 – of 2011.
(a) the existing clause (19A) shall be renumbered as clause (19B) and the
following shall be added as clause (19A):-
“(19A) “CPC Code” means classification code based on Central Product
Classification (CPC) Version 2.1 as published by the United Nations and
as adapted by the Board for the purposes of this Act;”;
(b) clauses (1), (2), (3), (5), (6), (7), (9), (15), (16), (19), (22A), (27), (30),
(30A), (31), (31A), (35A), (37A), (38A), (39), (39A), (41), (45), (46), (47),
(47B), (47C), (50), (53), (53A), (54), (54A), (55B), (56), (56A), (57), (58),
(65), (67A), (67B), (67C), (67D), (69), (69A), (69B), (69C), (69D), (69F),
(72), (72A), (72B), (72C), (72CC), (77A), (78), (79A), (80), (82), (84A),
(84B), (87), (89), (90), (91), (96A), (96AA), (96B), (97), (98), (98A),
(98AA), (98B), (98C), (98CC), (98D), (100) and (101) shall be omitted;
(c) in clause (51), for the words “catering or”, the word “catering” shall be
substituted; and
(d) for clause (79), the following shall be substituted:-
“(79) "service" means any activity, facility, utility or advantage, including
the granting, assignment, cession or surrender of any right.
Explanation-I.- A service shall remain and continue to be treated
as service regardless whether or not the providing thereof involves any use,
supply, 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 by the Board, the
service or services involved in the supply of goods shall remain and
continue to be treated as service or services.”;
(ii) in section 3 -
(a) in sub-section (1)-
(i) for the words and comma “A taxable service is a service listed in the
Second Schedule to this Act,”, the words “Taxable service means a
service” shall be substituted; and

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 (ii) the existing Explanation shall be renumbered as “Explanation-I” and
thereafter, the following new Explanation-II shall be inserted: -
“Explanation II.- A service shall not be considered a taxable service
on which a tax can be imposed in terms of entry 53 of Part I of the
Federal Legislative List in the Fourth Schedule to the Constitution of
Islamic Republic of Pakistan read with Article 142 thereof.”;

(b) in sub-section (2), the words “is listed in the Second Schedule to this Act
and” shall be omitted;
(c) in sub-section (3), for the words “registered office”, occurring twice, the
word “office” shall be substituted; and
(d) in sub-section (4), for the words “registered office”, the word “office” shall
be substituted;
(iii) in section 4, in sub-section (3), in clause (b), the full-stop at the end shall be
replaced by a semi-colon and the word “or”, and thereafter the following new
clauses shall be added:-
“(c) services by any court, Tribunal or similar institution established under any
law for the time being in force in the performance of judicial or quasi-judicial
functions; or
(d) services performed by the Members of the Majlis-e-Shoora (Parliament),
Members of Provincial Assemblies and Members of Local Government bodies
in the course of their official duties; and
(e) the services performed in the course of duties by an individual who holds
any post in pursuance of the provisions of the Constitution of the Islamic
Republic of Pakistan in that capacity.”;
(iv) in section 8, for sub-section (1), the following shall be substituted: -
“(1) Subject to the provisions of this Act, there shall be charged, levied and
collected a tax known as sales tax on the provision of a taxable service at the
rate of fifteen per cent of value of the taxable service, which shall be referred
to as the standard rate:

Provided that the rate of tax on the services or class of services listed in
the Second Schedule shall be the rate as specified against respective services in
that Schedule, subject to the conditions and restrictions, if any, mentioned
therein.”;

(v) for section 10, the following shall be substituted:-

“10. Exemptions.- (1) Notwithstanding the provisions of section 8, the services
specified in the First Schedule shall, subject to such conditions and restrictions
as may be specified therein, be exempt from tax under this Act.

(2) The Board may, with the approval of the Government and subject to
such conditions and restrictions as it may impose, by notification in the official
Gazette -

(a) exempt any taxable service from the whole or any part of the tax
chargeable under this Act;

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 (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.
(3) The exemption under sub-section (2) may be allowed from any previous
date specified in the notification issued under sub-section (2).”;

(vi) in section 15A, in sub-section (1), in clause (k), for the word “thirteen”, the
word “fifteen” shall be substituted;
(vii) in section 24, in sub-section (1) -

(a) for clause (b), the following shall be substituted:-

“(b) provide any taxable service”; and

(b) in clause (c), for the words “fullfil any”, the words “fulfil any” shall be
substituted;
(viii) in section 43, in the Table -
(a) against Sr. 2 in column (1), for the entries in column (2), the following shall
be substituted:-
“Such person shall be liable to pay penalty of 100 rupees for each day of
default in filing of the return beyond the prescribed due date.”;
(b) against Sr. 3 in column (1), in clause (a) in column (2) and the entries
relating thereto -

(i) the words “per month or a fraction thereof” shall be omitted; and

(ii) for the figure “3”, the figure “5” shall be substituted;

(c) against Sr. 7 in column (1), in column (2), for the figures “50,000”, the
figures “100,000” shall be substituted;

(viii) in section 60, in sub-section (4), for clause (b), the following shall be
substituted:-
“(b) a Commissioner of SRB for a period not less than eight years during
which he performed the functions of Commissioner (Appeals) for not
less than three years.”;
(ix) in section 72A, after the words “24B of this Act”, the words “and is also an
active taxpayer in terms of clause (1A) of section 2” shall be inserted;

(x) after section 72A, the following new sections shall be inserted:-

“72B. Classification of services.— The Board may, by notification in the

official Gazette, prescribe a code for classification of services:
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 Provided that inclusion or exclusion of any service from the code so
prescribed shall not determine the taxability or otherwise of such service:

Provided further that in case where a dispute arises in relation to

classification of a service under the code, the Board shall decide such dispute
and the Board’s decision, in this respect, shall be final.

72C. Taxability of services at the end of financial year.- Notwithstanding

the amendments made through the Sindh Finance Act, 2025, the services on
which tax was levied, charged and collected under this Act on 30th June, 2025,
the tax shall continue to be levied, charged and collected at the same rate unless
expressly exempted or subjected to reduced rate.”;

(xi) for the existing entries of section 74, the following shall be substituted:-

“74. Removal of difficulties. For the purposes of removing any difficulty or

for bringing the provisions of this Act into effective operation, the Board may,
with the approval of Government, by order, direct that the 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 the
expiry of period of three years from the date of commencement of the Sindh
Finance Act, 2025.”; and

(xii) for the existing First and Second Schedules, the following shall be substituted:-

“FIRST SCHEDULE
(List of exempt services)
[See section 10(1)]

S.No. CPC Description Conditions and Restrictions

Code
(1) (2) (3) (4)
1 54 Construction services except The exemption shall be applicable to
those falling under CPC code services provided or rendered in relation
546 to:-
(1) Construction and development of
Export Processing Zone (EPZ),
Special Economic Zone (SEZ) and
diplomatic and consular buildings;
(2) Construction of an independent
private residential house, having
total covered area not exceeding
10,000 square feet meant for own use
by the recipient of the services;
(3) Construction relating to such of the
low-cost affordable public housing
projects as are sponsored and funded
by the Federal Government or by the
Government of Sindh, subject to the
condition that the houses are built or
constructed on plot of upto 125
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 square yards or covered area of the
apartment and flats so built or
constructed under the project, does
not exceed 900 square feet;
(4) Maintenance and repair in relation to
agriculture, horticulture, animal
husbandry and dairy farming; and
(5) Construction services related to
construction work undertaken by a
person whose annual turnover does
not exceed four million rupees in a
financial year.

2 611 Wholesale trade services, The exemption shall not be applicable to

except on a fee or contract services provided or rendered by ship
basis chandlers.
3 62 Retail trade services except The exemption shall not be applicable to
those falling under CPC code services provided or rendered on fee or
625 contract basis.
4 63 Accommodation, food and The exemption shall be applicable to
beverage services services provided or rendered in relation
to -
(1) Clubs, whose initiation fee for
members does not exceed thirty
thousand rupees and whose monthly
fee/subscription for the members also
does not exceed five hundred rupees;
(2) Room or unit accommodation
services for students in student
residences attached to educational
institutions;
(3) Food served by flight-kitchen on-
board the conveyance leaving for a
destination outside Pakistan; and
(4) Restaurants and caterers whose
annual turnover does not exceed five
million rupees in a financial year
except those which are –
(i) air-conditioned on any day in a
financial year or located within
the building or premises of air-
conditioned shopping malls or
shopping plazas; or
(ii) located within the building,
premises or precincts of any hotel,
motel, guest house, farmhouse or
club whose services are liable to
sales tax; or
(iii) providing or rendering services in
the building, premises or
precincts, hall or lawn of any
hotel, motel, guest house,
farmhouse, marriage hall and
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 lawn or club whose services are
liable to sales tax; or
(iv) franchisers or franchisees; or
(v) having more than one branch or
outlet in Sindh; or
(vi) having total utility bills (gas,
electricity and telephone)
exceeding rupees forty thousand
(Rs.40,000/-) in any month
during a financial year.
5 64 Passenger transport services The exemption shall not be applicable to
services provided or rendered in relation
to -

(1) Rent a car and vehicle rental

services;
(2) Services provided or rendered by the
owners or drivers of the vehicles
using the cab aggregator
services; and
(3) Chartered flight services within
Sindh or originating from any air
field in Sindh.
6 672 Storage and warehousing The exemption shall be applicable to
services services provided or rendered in relation
to food and agricultural commodities.
7 673 Supporting services for Nil
railway transport
8 69 Electricity, gas and water Nil
distribution (on own account)
except those falling in CPC
Code 69111
9 71110 Central banking services Nil

10 713 Insurance and pension The exemption shall be applicable to

services (excluding services provided or rendered in relation
reinsurance services), except to -
compulsory social security (1) Life insurance, other than group life
services insurance, of individuals for
insurance policy coverage of upto
five hundred thousand rupees;
(2) Crop Insurance;
(3) Health insurance services, other than
group health insurance services,
provided or rendered to individuals
covered within the meaning of sub-
clause (a) of clause (63) of
section 2; and
(4) Marine insurance for exports.
11 71552 Financial market regulatory The exemption shall be applicable to
services services provided or rendered by the State
Bank of Pakistan, Competition
Commission of Pakistan and Securities
and Exchange Commission of Pakistan.
12 7211 Rental or leasing services The exemption shall be applicable to
involving own or leased services provided or rendered in relation
property to -

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 (1) Renting of immovable property by a
religious body to another religious
body;
(2) Renting of vacant land or premises
solely used for agriculture,
aquaculture, farming, forestry or
animal husbandry purposes; and
(3) Renting of buildings solely used for
residential purposes or solely used as
hostels and boarding homes of a
recognized educational institution.
13 7212 Trade services of building
Nil
7213 Trade services of vacant and
subdivided land
14 7331 Licensing services for the The exemption shall be applicable to
right to use computer services exported and delivered outside
software and databases Pakistan, subject to the condition that the
8313 Information technology (IT) value of export of the services is received
consulting and support in foreign exchange through banking
services channels in the business bank accounts of
8314 Information technology (IT) the registered person exporting the
design and development services and is also reported to the State
services Bank of Pakistan in the manner
8315 Hosting and information prescribed by the State Bank of Pakistan.
technology (IT) infrastructure
provisioning services
8316 IT infrastructure and network
management services
15 81 Research and development The exemption shall be applicable to the
services services provided or rendered educational
institutions recognized by the Higher
Education Commission of Pakistan
(HEC) and/or Sindh Higher Education
Commission.
16 822 Accounting, auditing and The exemption shall be applicable to
bookkeeping services services exported and delivered outside
Pakistan, subject to the condition that the
value of export of the services is received
in foreign exchange through banking
channels in the business bank accounts of
the registered person exporting the
services and is also reported to the State
Bank of Pakistan in the manner
prescribed by the State Bank of Pakistan.
17 835 Veterinary services Nil
18 8363 Sales of advertising space or The exemption shall be applicable to
time (except on commission) services provided or rendered in relation
to -
(i) Advertisements financed out of the
funds provided by a government
under grant in aid agreements;
(ii) Advertisements conveying public
service message in relation to polio
eradication programme by
UNICEF; and
(iii) Sale of advertising space in print
media (except on commission)
falling under CPC Code 83631.

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19 844 News agency services Nil

20 845 Library and archive services Nil

21 853 Cleaning services The exemption shall be applicable to the
services provided or rendered in relation
to fumigation and cleaning services for
the purpose of agriculture, horticulture,
animal husbandry or dairy farming.

22 855 Travel arrangement, tour The exemption shall be applicable to tour

operator and related services operators’ services provided or rendered
in relation to -
(1) to Hajj and Umrah; and
(2) 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 lesson on any
subject or field.

85931 Telephone call centre The exemption shall be applicable to call

services centre services exported and delivered
85999 Other support services n.e.c. outside Pakistan, subject to the condition
that the value of export of the services is
received in foreign exchange through
23 banking channels in the business bank
accounts of the registered person
exporting the services and is also reported
to the State Bank of Pakistan in the
manner prescribed by the State Bank of
Pakistan.
24 85961 Convention assistance and The exemption shall be applicable to such
organization services convention assistance and organizing
services as are provided or rendered by
such marriage halls and lawns which are
located on plots measuring 800 square
yards or less; provided that they are not -
(1) located in air-conditioned premises;
or
(2) located within the building,
premises or precincts of a hotel,
motel, guest house, farmhouse,
restaurant or club whose services
are liable to tax; or
(3) owned, managed or operated by
caterers whose services are liable to
tax; or
(4) franchisers or franchisees; or
(5) having branches or more than one
hall or lawn in Sindh.
25 861 Support and operation The exemption shall not be applicable to
services to agriculture, the services provided or rendered in
hunting, forestry and fishing relation to "Support and operation
services to hunting" falling under CPC
Code 8613.
26 871 Maintenance and repair The exemption shall be applicable to
services of fabricated metal services provided or rendered –
products, machinery and
(1) in relation to machinery and
equipment
equipment used for the purpose of

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 agriculture, horticulture, animal
husbandry and dairy farming;
(2) by auto workshop including
authorized service station, whose
annual turnover does not exceed
rupees four million in a financial
year;
(3) by workshops for electric or
electronic equipment or appliances,
including computer hardware, whose
annual turnover does not exceed
rupees four million in a financial
year; and
(4) by car or automobile washing or
similar stations, whose annual
turnover does not exceed rupees four
million in a financial year.
27 88 Manufacturing services on
physical inputs owned by
The exemption shall be applicable to
others
services provided or rendered in relation
892 Moulding, pressing,
to such manufacturing or processing for
stamping, extruding and
others on toll basis (as are levied to
similar plastic manufacturing
Federal sales tax under the Sales Tax Act,
services
1990) except the services provided to
893 Casting, forging, stamping
non-industrial consumer.
and similar metal
manufacturing services
28 8912 Printing and reproduction The exemption shall be applicable to the
services of recorded media, services provided in respect of
on a fee or contract basis newspapers, periodicals, journals and text
books.
29 91 Public administration and The exemption shall be applicable to
other services provided to the services provided or rendered by the
community as a whole; Federal Government, Government and
compulsory social security the Local Governments.
services
30 92 Education services The exemption shall not be applicable
to -
(1) the services where the amount of
fee/charges for such services exceed
rupees five hundred thousand per
annum per student; and
(2) sports education services falling in
CPC Code 92912 provided by a
person other than an individual.
31 931 Human health services The exemption shall not be applicable
to -
(1) the services of cosmetic and plastic
surgery for aesthetic purposes;
(2) the services provided by medical
practitioners and consultants where
consultation fee or charges exceed
rupees three thousand per session or
visit; and
(3) bed/room services of hospitals
where per day charges for such
rooms/beds, including all fixed
charges, exceed rupees twenty five
thousand per room/bed.

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32 931 Human health services The exemption shall be applicable to
services provided or rendered by beauty
972 Beauty and physical well- parlours, beauty clinics and slimming
being services clinics whose annual turnover does not
exceed rupees two and a half million in a
financial year, except those which are -
(1) located within the building, premises
and precincts of a hotel, motel, guest
house or club whose services are
liable to tax; or
(2) franchisers or franchisees; or
(3) having more than one branch or
outlet in Sindh; or
(4) having total utility (electric, gas and
telephone) bill exceeding rupees
twenty five thousand in any month
during a financial year.
33 932 Residential care services for
the elderly and disabled Nil
933 Other social services with
accommodation
934 Social services without
accommodation for the
elderly and disabled
935 Other social services without
accommodation
34 944 Remediation services
The exemption shall be applicable to
services provided or rendered by
949 Other environmental
Government.
protection services n.e.c.
35 95 Services of membership The exemption shall not be applicable to
organizations the services provided against charges and
fees except against fixed membership fee.
36 96150 Motion picture projection Nil
services
37 963 Services of performing and The exemption shall not be applicable to
other artists services provided or rendered by stage
designers, set designers, lighting
designers and costume designers.
38 964 Museum and preservation Nil
services
39 966 Services of athletes and Nil
related support services
40 971 Washing, cleaning and The exemption shall be applicable to
dyeing services services provided or rendered by
laundries and dry cleaners whose annual
turnover does not exceed rupees two and
a half million in a financial year except
those which are –

(1) located within the building, premises

and precincts of a hotel, motel, guest
house or club whose services are
liable to tax; or
(2) franchisers or franchisees; or
(3) having more than one branch or
outlet in Sindh; or

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 (4) having total utility (electric, gas and
telephone) bill exceeding rupees
twenty five thousand in any month
during a financial year.
41 973 Funeral, cremation and Nil
undertaking services
42 98 Domestic services Nil

43 99 Services provided by Nil

extraterritorial organizations
and bodies
43 Respective All services The exemption shall be available to the
CPC services provided by a person whose total
Codes annual turnover does not exceed rupees
four million in a financial year, excluding
the following:-
(1) Services provided to withholding
agents as notified under section 13;
(2) Services provided to persons
registered with SRB and businesses
registered with FBR under the Sales
Tax Act, 1990 or the Income Tax
Ordinance, 2001;
(3) Services under the service
categories where different
exemption threshold based on
annual turnover is provided under
this Act; and
(4) Services which were not exempt on
account of annual turnover
threshold basis as on 30th June,
2025.

SECOND SCHEDULE
PART-I
List of Services subject to a rate higher than standard rate)
[See proviso to section 8(1)]

S.No. CPC Description Rate

code
(1) (2) (3) (4)
1 83159 Other hosting and IT infrastructure provisioning services 19.50%
provided in respect of collocation services
2 841 Telephony and other telecommunications services 19.50%
3 842 Internet telecommunications services 19.50%
4 85230 Security systems services including vehicle tracking services 19.50%
and other tracking
5 87340 Installation services of radio, television and communications 19.50%
equipment and apparatus provided by telephony, internet and
security system service providers

PART-II

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 (List of Services liable to tax at a rate lower than standard rate)
[See proviso to section 8(1)]
General Conditions:

(1) The input tax deduction shall not be admissible against the output tax paid on the
services or categories of services specified in this Part except where option to opt
for reduced rate, as provided in condition (2) below, is not exercised.

(2) For the services specified against S. Nos. 1, 7, 9, 19, 20 and 32 in the Table below,
to avail the reduced rate, the service provider shall e-file an option to charge, collect
and pay sales tax at the rates specified herein in the manner as prescribed.

TABLE
S. No CPC Code Description Rate Conditions and Restrictions
(1) (2) (3) (4) (5)
1 54 Construction services 8% Nil
254 Construction services 5% The rate shall apply to construction
services in relation to Government Civil
Works for which the expenditure is paid
out of the expenditure budget of the
Federal Government, Government or the
Local Government or the Cantonment
Board
3 612 Wholesale trade (a) 8% (a) The rate shall apply to the services
services on a fee or provided or rendered by –
contract basis
(1) Auctioneer; or
62 Retail trade service (2) Car or automobile dealer

(b) 3% (b) The rate shall apply to the services

provided or rendered by an Indenter
from a place of business in Sindh for
which the registered person receives
the value of the services from a place
outside Pakistan in foreign exchange
through banking channels in the
business bank account of the
registered person in the manner
prescribed by the State Bank of
Pakistan.
4 633 Food serving services The rate shall apply to the services
8% provided or rendered by restaurants
634 Beverage serving including the restaurants located in hotels,
services motels, guest houses or farmhouses,
where payment against tax invoices for
restaurant services is received through
debit or credit cards, mobile wallets or QR
scanning.
5 64115 Taxi services 5% The rate shall apply to the services
provided or rendered by the owners or
drivers of the vehicles using the cab
aggregator services.
6 64116 Rental services of 8% The rate shall apply to the services
passenger cars with provided or rendered by rent-a-car and
operator vehicle rental service.
64118 Local bus and coach
charter services
660 Rental services of
transport vehicles
with operators
7 6511 Road transport 8% Nil
services of freight
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8 6511 Road transport 3% The rate shall apply to the services
services of freight provided or rendered by truck addas or
through bus or wagon stands excluding
transportation or carriage of –

(a) petroleum oils through oil tankers;

(b) automotive vehicles, classified under
tariff headings of Chapter 87 of the
First Schedule to the Customs Act,
1969 as are transported or carried
through specialized vehicle carriers;
and
(c) goods and cargo through vehicles
operated by Fleet Logistic
Companies having not less than 25
vehicles in its fleet.
9 6513 Transport services via 8% Nil
pipeline
10 67410 Bus station services 5% Nil

11 6742 Highway, bridge and 5% Nil

tunnel operation
services
12 67430 Parking lot services
5% Nil
67440 Towing services for
commercial and
private vehicles
13 67910 Freight transport Rs.1,000 The rate shall apply to the services
agency services and (Rupees provided or rendered by freight
other freight transport one forwarding agents in respect of issuance
services thousand) of bill of lading, house bill of lading,
per bill airway bill and house airway bill.
14 71331 Motor vehicle 5% This rate shall apply to motor vehicle
insurance services third-party insurance as required under
the Provincial Motor Vehicle Ordinance,
1965 (West Pakistan Ordinance No. XIX
of 1965).
15 71592 Foreign exchange 3% The rate shall apply to the services
services involving consideration of “spread”
charges as permitted by the State Bank of
Pakistan in relation to the buying and
selling of foreign currencies.
16 71610 Insurance brokerage 5% Nil
and agency services

17 7211 Real estate services 3% The rate shall apply to the rental or leasing
involving own or services including renting, letting, sub-
leased property letting, leasing, sub-leasing, licensing or
including rental or similar other arrangements of immovable
leasing services property for use in the course or
involving own or furtherance of business or commerce.
leased property

18 722 Real estate services on 8% The rate shall not apply to services falling
a fee or contract basis under CPC code 7224.
19 733 Licensing services for 8% The rate shall not apply to services falling
the right to use under CPC code 7331 and 7335.
intellectual property
and similar products
83960 Trademarks and
franchises
20 7331 Licensing services for 3%
the right to use

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 computer software
and databases
83131 IT consulting services

83132 IT support services The rate shall not apply to the services
falling under CPC Code 83159
8314 Information
technology (IT)
design and
development services
8315 Hosting and
information
technology (IT)
infrastructure
provisioning services
8316 IT infrastructure and
network management
services
843 On-line content

21 81 Research and 8% Nil

development services
22 82 Legal and accounting 8% Nil
services
23 83117 Business process 5% The rate shall apply to the supply chain
management services management and distribution services
including distribution provided or rendered by a registered
services person in relation to the drugs registered
under the Drugs Act, 1976 (Act No.
XXXI of 1976).
24 83214 Historical restoration 8% Nil
architectural services
25 838 Photography services 8% Nil
and photographic
processing services
26 83919 Other specialty design 5% The rate shall apply to the services
services provided or rendered by Fashion
83920 Design originals Designers.
27 8461 Radio and television
broadcast originals
8462 Radio and television
channel programmes
9612 Motion picture, 8% Nil
videotape, television
and radio programme
production services
96139 Other post-production
services
28 8463 Broadcasting services 8% Nil
and multi-channel
programme 2% The rate shall apply to the services
distribution services provided or rendered by “Stand-alone
except PCP code Cable TV Operators”, for this purpose
84631 “Stand-alone Cable TV Operator” means
a person whose principal activity is the
provision of services of "Cable TV
Operators" and whose other service-
related business activity, if any, is
restricted to the provision of the taxable
services of "advertisement on cable TV
network".
29 85240 Armoured car
services
85250 Guard services 8% Nil
85290 Other security
services

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30 853 Cleaning services 8% Nil
31 855 Travel arrangement, 5% Nil
tour operator and
related services
32 85931 Telephone call centre 3% The rate shall apply to the services
services provided or rendered by call centres.
85991 Other information
services
33 85999 Other support services 8% The rate shall apply to the services
n.e.c. provided or rendered by an auctioneer.
34 871 Maintenance and
repair services of
fabricated metal 8% Nil
products, machinery
and equipment
872 Repair services of
other goods

35 88 Manufacturing 8% The rate shall apply to the services

services on physical provided or rendered to non-industrial
inputs owned by consumers.
others
36 891 Publishing, printing 5% Nil
and reproduction
services
37 892 Moulding, pressing, 8% The rate shall apply to the services
stamping, extruding provided or rendered to non-industrial
and similar plastic consumers.
manufacturing
services
893 Casting, forging,
stamping and similar
metal manufacturing
services
38 92 Education services 3% The rate shall apply to -

(1) the services where the amount of

fee/charges for such services does
not exceed rupees five hundred
thousand per annum per student; or
(2) the training services.
39 931 Human health 3% The rate shall apply to:-
services
(1) the services of cosmetic and plastic
surgery; or
(2) the services provided by consultants
where consultation fee or charges not
exceeding rupees three thousand per
session or visit; or
(3) the bed/room services of hospitals
where the per day charges for such
rooms/beds, including all fixed
charges, do not exceed twenty five
thousand per room/bed.
40 961 Audio-visual and 8% Nil
related services
41 965 Sports and Rs. 200 The rate shall apply to the services of
recreational sports per person entry in race club for witnessing race
services event.

42 965 Sports and 8% Nil

recreational sports
services
43 969 Other amusement and 8% Nil
recreational services
44 971 Washing, cleaning 5% Nil
and dyeing services

15
45 972 Beauty and physical 8% Nil
well-being services
5% The rate shall apply to the services
provided or rendered subject to the
condition that -

(1) the registered person integrates his

POS with SRB's Computerized
System for real-time reporting of
each sale; and

(2) no such service is provided without

getting SRB's invoice number and
printing the same along with SRB
QR code.
46 97990 Other miscellaneous 5% Nil
services n.e.c.

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