Sindh Revenue Board has issued following notifications, regarding the amendments in Sindh Sales Tax Rules 2011.

  1. SRB-3-4/12/2017, June 5, 2017
  2. SRB-3-4/26/2017. August 3, 2017
  3. SRB 3-4/28/2017. August 4, 2017

Based on both these notifications, following points are being evolved:

Amendments in Rule 42E:

Amount of reimbursement of salaries and allowances of the labour and manpower is now included in the value of services. Hence, such reimbursements have been now exposed to Sindh Sales Tax @ 13% under Tariff Heading 9829.0000. Earlier, such reimbursements were not exposed to SST.

With this change, the tax treatment of labour and manpower services under SST will now be similar to that to Punjab Sales Tax Law.

Extension of Reduced Rate Facility

Reduced Rate of 8% on these services, which was initially extended till June 30, 2017 has now been extended till June 30, 2018.

Please click on links below to see the original notifications.