Sales Tax Instructions

(e)
(f)
9. Courier services.
ship chandlers; and
stevedores.
Sales Tax Instructions, 2009
10. Services provided or rendered for personal care by beauty parlours, beauty
clinics, slimming clinics.
11. 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:-
(a)
update the list of central excise licencees in respect of these services and
intimate them to file applications for registration under section 14 of the
Sales Tax Act, 1990 so that they are registered w.e.f. 1.7.2000;
(b)
they should be advised to;