Sindh Revenue Board (Government of Sindh) issued Notification SRB-3-4/5/2019 dated May 08, 2019




Through the above mentioned notification, insurance services (other than its related re-insurance services) have been exempted from sales tax chargeable under Sindh Sales Tax on Services Act, 2011 (the Act). The Exemption is available for Life insurance and Health insurance services rendered during specific period. The exemption period for Life insurance services is 01.07.2018 to 30.06.2019 and for Health insurance services it is 01.07.2016 to 30.06.2019. The condition for availing the exemption is that the sales tax already charged, received or collected by the service provider shall be deposited with SRB in prescribed mode and manner.


Earlier the life insurance services and health insurance services were subject to sales tax at the rate of 13% as provided in Second schedule of the Act. The same position will be automatically restored with effect from July 1st 2019 and the above notification shall stand rescinded.


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