Sales Tax Instructions

(ii)
(iii)
Sales Tax Instructions, 2009
if sponsored by Population Welfare Division relating to Sathi
Educational Promotion Campaign funded by USAID; and
public service message if telecast on television by World Wildlife Funds
for Nature and UNICEF.
3. Services provided or rendered by persons authorized to transact business on
behalf of others;
(a) customs agent;
(b) ship chandlers; and
(c) stevedores.
4. Courier services.
5. Services provided or rendered for personal care by beauty parlours, beauty
clinics, slimming clinics.
6. Services provided or rendered by laundries and dry cleaners.
[Issued by the law and Parliament Affairs Department under the signature of Lt. Gen.
(Retd), Muhammad Safdar, Governor of the Punjab.]
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C.No.4(80)STB/98.Retail(Pt) DATED 1 ST JULY, 2000
SUBJECT:-
SALES TAX ON SERVICES.
Sales tax has been imposed on fourteen services. In case of eleven services at
Annex-A Provincial Ordinances have been promulgated authorizing the Federal
Government to collect tax on services as if it were sales tax under the Sales Tax Act,
1990.
2. The tax on these services will be charged, collected and paid in the
manner in which sales tax is being collected on taxable supplies under the Sales Tax Act,
1990. All the provisions of Sales Tax Act, 1990 are therefore applicable on these services
without any exception. In view of this change, you are advised to take the following
measures immediately:-