Sales Tax Instructions

Sales Tax Instructions, 2009
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ENCLOSURE
Annex-A
SERVICES BROUGHT UNDER SALES TAX NET THROUGH
PROVINCIAL LEGISLATION
Services provided or rendered by hotels, marriage halls, lawns, clubs and caterers:
(a)
(b)
(c)
(d)
Services provided or rendered by hotels;
Services provided or rendered by marriage halls and lawns;
Services provided or rendered by clubs; and
Services provided or rendered by caterers.
Advertisement on T.V. and Radio Excluding advertisements-
(i)
(ii)
if sponsored by a Government Agency for health education;
if sponsored by Population Welfare Division relating to sathi educational
promotion campaign funded by USAID; and
(iii)
public service messages if telecast on television by World Wildlife Funds for
Nature or UNICEF.
Services provided or rendered by persons authorized to transact business on behalf of others.
(a)
(b)
(c)
Customs agents.
Ship chandlers.
Stevedores.
Courier services.
Services provided or rendered for personal care by beauty parlours, beauty clinics, slimming
clinic.