S

SIND

DH BU

JUNCHA

UDG20

AIDY SARTERED

ET H16-17

SHOAID ACCOU

HIGH7

IB ASAUNTANTS

LIGH

AD S

HTS

SINDH  

JUNAIDChartered

1

2

3

4

5

6

7

BUDGETH

DY SHOAIBd Accountan

. PREFACE

. DEFINITI

. AMENDM

. AMENDM

. GENERA

. EXEMPT

. CONTAC

HIGHLIGH

B ASAD ts

E……………

ONS OF CE

MENT IN FIR

MENT IN SE

AL PROVISIO

IONS………

CT US………

HTS2016‐

IN

………………

ERTAIN SER

RST SCHED

COND SCH

ONS…………

………………

………………

17

2

NDEX

………………

RVICES……

DULE…………

HEDULE……

………………

………………

………………

……………

……………..

……………

……………..

…………….

……………

……………

Pa

age No.

3

4

4

4

5

6

7

SINDH  

JUNAIDChartered

The SindThe proeffectivenunderstafor giving

BUDGETH

DY SHOAIBd Accountan

dh budget foposed channess of a pnding of am

g detailed un

HIGHLIGH

B ASAD ts

or 2016-17 wnges are earticular pro

mendments enderstanding

HTS2016‐

PR

was announeffective froovision. Our expected to g our advice

17

3

REFACE

nced by Sindom 1st July

comments be brought may be sou

E

dh Finance unless an

on the budgabout howe

ught

Minister onn earlier daget provisioever, it is re

11th June 2ate is givenons provide commended

2016. n for basic d that

SINDH  

JUNAIDChartered

DEFINIT

SERVICE

F

TAXABL

R

C

T

BUDGETH

DY SHOAIBd Accountan

TION OF CE

Claus29A 31A

60A 69A

ES UNDER

ollowing new

Tariff 980

LE SERVICE

Rate of sales

Certain servic

Tariff Headin9803.0000

9815.9000

9819.92009842.00009843.0000

9844.0000

9845.0000

HIGHLIGH

B ASAD ts

BU

SINDH S

RTAIN SER

se CosmeDebt cserviceNotificPublic

FIRST SCH

w service is

Heading 3.0000

ES UNDER S

s tax on serv

ces are prop

ng Charter

any airf Other

resourc Public r Cosme Visa

consultfiling se

Debt coproviderecover

Supply delivery

HTS2016‐

UDGET

SALES TAX

RVICES ARE

etic and plascollection sees

cation in the relations se

HEDULE

included in

Chartfrom

SECOND SC

vices has pro

posed to be t

Dered flight sefield in Sindhconsultants

ces and persrelations sertic and plastprocessing

tancy servicervices ollection served or rendery agencies

chain may services)

17

4

HIGHL

X ON SERVI

E ADDED IN

Servistic surgeryrvices and o

official Gazeervices

First Schedu

Detered flight any airfield

CHEDULE

oposed to be

taxable as in

escription oervices withinh s including sonnel develrvices tic surgery a

services, ces for mig

vices and otered by deor other per

anagement

LIGHTS

ICES ACT, 2

N SECTION

ice

other debt re

ette

ule to the Ac

escription oservices wiin Sindh

e reduced fro

ncluded in S

of servicesn Sindh or o

tax consulopment con

and transplanincluding

gration or v

ther debt reebt collectiorsons

or distribu

S

2011

2 OF THE A

ecovery

ct

of services thin Sindh o

om 14% to 1

Second Sche

originating f

ultants, humnsultants

ntations advisory

visa applica

covery servon agencies

ution (includ

ACT

or originatin

13%.

edule to the A

from

man

or ation

ices s or

ding

ng

Act

SINDH  

JUNAIDChartered

GENERA

Rb

Ssehtha

BUDGETH

DY SHOAIBd Accountan

AL

Refunds arisiasis in the m

Section 15A “ection is curowever, cer

he provisionllowed: (Sec

a) thtax

b) thFe

c) thdeseno

d) fu19

e) fapePr

f) care

g) thcoseva

HIGHLIGH

B ASAD ts

ng as a resumonth follow

“Input credit rrently includrtain new prns of newly ction 15A)

e goods or xable servic

e goods in ederal Gove

e services eposited in tervices in reot been depo

rther tax, ex990, and the

ke, false, foersons blacrovincial Sa

apital goodsndering of t

e followingonsumed in ervices payialorem:-

(i) vethan

(ii) ca(iii) ga

fo(iv) fo

oror

(v) elthth

HTS2016‐

ult of adjustming the end

no allowed”ded in Rule 2rovisions areinserted se

services useces provided

respect ofernment trea

in respect. the treasuryespect of whosited in the

xtra tax or ve rules or no

orged, flyingck-listed or ales Tax Au

s and fixeaxable serv

g goods othe economing sales ta

ehicles classhe Customs nd tubes) ofalendars, diaarments, u

or the employood, beveragr seminars r his Directlectricity, g

he residencee employees

17

5

ments or dedof the financ

” has propos22A of the Se included i

ection in res

ed or to be d or rendere

f which saleasury by the

of which ty of the resphich the Islae treasury of

value additiootifications is

g or fraudulsuspended

uthority;

d assets nices;

r services, mic activity oax at a rat

sified undeAct,1969 an

f such vehiclaries, gifts, soniforms, fa

yees; ges and conor for the ctors, sharehgas and tee of the ems;

ductions, if acial year. (Se

sed to be insSindh Sales Tn newly ins

spect of whi

used for aned or to be p

es tax has respective

the Provincpective Provamabad Caf the Federa

on tax leviessued thereu

ent invoicesd by Board

not exclusiv

excluding tof a registerete not less

er Chapter 8nd parts (inles; ouvenirs and

abrics, footw

nsumptions oconsumptionholders, parelecommunic

mployees or

any, shall beection 15)

serted. ProviTax on Serv

serted sectioich input cre

y purpose oprovided or r

not been dsuppliers of

ial sales tavincial Govepital Territo

al Governme

ed under theunder;

s or the invd or FBR

vely used

the ones died person in

than thirte

87 of the Fncluding bat

d giveawayswear, hand

on entertainn of the regrtners, emplocation servin the resid

e made on ye

ision of propvices Rules, on. Followingedit shall no

other than forendered by

deposited inf goods;

ax has not ernment, anory sales taxent;

e Sales Tax

voices issueor any

in providin

irectly usedn provision oeen per cen

First Schedutteries and

s; dwear, head

ments, meegistered peoyees or guevices suppliedential colon

early

posed 2011 g are ot be

or the y him;

n the

been d the x has

x Act,

ed by other

ng or

d and of the nt ad

ule to tyres

dwear

etings erson ests; ed at ies of

SINDH  

JUNAIDChartered

E

crrep

P(S

Pye

Pfiv

BUDGETH

DY SHOAIBd Accountan

h) utcoSR

i) go

peof

j) govasu

k) thexot

l) suin

Except in theredit/adjustmestricted to ayable.

Period of assSection 23(2

Period of reteears to ten y

Period of recove years to e

HIGHLIGH

B ASAD ts

(vi) bupa

(vii) ofre

(viii) el(ix) w

el(x) cr

ility bills noonsumption oRB not below

oods or sereriod exceedf taxable ser

oods or servalorem rate luch other rat

he amount xcess of nineher taxable g

uch goods oput tax claim

e taxable telement against

the extent

sessment ha2))

ention of recyears (Secti

overy of tax eight years (

HTS2016‐

uilding mateaints, varnishffice equipmegisters), furnectrical and ires, cableectric fans arockery, cut

ot in the naof such utilitiw the rank o

rvices procuding six monrvices by him

vices used esser than tes not based

of sales teteen per cegoods or ser

or services am or reclaim

ecom servict the output of 13% wit

s proposed

ords and doon 27(1))

not levied o(Section 47

17

6

erials includihes, distempent and ma

niture, fixturegas appliances, sanitarnd electric btlery, utens

ame of the ies is provide

of an Assistan

ured or recnths prior to m;

or consumethirteen per d on value;

tax paid oent ad valorrvices in exc

as are notifiem or credit o

ces which shSST of othe

h a view to

to be increa

ocuments ha

r short levie(1))

ing cement,per, glass proachines (exces or furnishices, pipes anry fittings, ulbs and tub

sils, kitchen

registered ed to the sant Commissi

ceived by a date of com

ed in a servcent or at s

n the telecrem and thecess of thirte

ed by the Bor adjustmen

hall pay outper services

o safeguard

ased from fiv

s proposed

ed has propo

bricks, mildoducts; cluding electngs; nd fittings

ordinary bes; and appliances

person unltisfaction of ioner;

registeredmmencemen

vice liable topecific rate a

communicae amount of en per cent

oard to be int or deductio

put tax at 19(paying SSTing the net

ve years to e

to be increa

osed to be in

d steel prod

tronic fiscal

electric fit

s and equipm

less evidencthe officer o

person durt of the prov

o sales tax at fixed rate

ation servicesales tax paad valorem;

in-admissibon.

9%, the inpuT at 13%) w

amount of

eight years

ased from fiv

ncreased from

ducts,

cash

ttings,

ment;

ce of of the

ring a vision

at ad or at

es in aid on and

le for

ut tax will be

SST

ve

m

SINDH  

JUNAIDChartered

EXEMPT

Tco9asbcofe

BUDGETH

DY SHOAIBd Accountan

TIONS

The existing ontractual e814.2000) and simplifiedhall be issueridges, flyovonsular buileet shall con

HIGHLIGH

B ASAD ts

threshold aexecution ofand construcd in a manned this regavers, ports, dings and r

ntinue to be e

HTS2016‐

and conditiof work (tarifction (tariff hner that clasard and mad

airport, railwresidential hexempt.

17

7

ons & limitaff heading

heading 982sification dis

de effective fways, transpouses havin

tions for ex9809.0000)4.0000) aresputes are afrom 01.07.2port terminang covered

xemption on, contractor

e proposed tavoid. Nece2016. Constals, EPZ, SEarea of upt

n the servicers (tariff heato be rationassary notifictruction of roEZ, diplomato 10,000 sq

es of ading alized cation oads, atic & quare

SINDH  

JUNAIDChartered

CONTAC

JSA KAR

Partner

NaveedAnaveed.a Farrukh VSenior Pfarrukh.ju

Address

1/6-P, BlMohtarmOff ShahNursery Pakistan Tel : Fax :

BUDGETH

DY SHOAIBd Accountan

CT US.

RACHI

Alam – Partnalam@jsa.co

V. Junaidy artner unaidy@jsa.

s

ock-6, P.E.CmaLaeeq Beghra-e-Fasial, Flyover, Kar.

+92 21-3437+92 21-3437

HIGHLIGH

B ASAD ts

ner om.pk

com.pk

C.H.S, gum Road, Near

rachi,

71910-13 71916

HTS2016‐

JSA LAHO

Partner

Shoaib Washoaib.was Asad Ferozasad.feroz

Address

Suite No. 9Imtiaz PlazShahra-e-QLahore. Phone : +9+92 42 363+92 42 363

17

8

ORE

aseem seem@jsa.c

ze e@jsa.com.

9A, Third Floza, Qauid-e-Aza

92 42 3636 136 0253 36 9408

com.pk

.pk

oor,

am,

1176

J

P

Rru

A

SIsP

SA ISLAMA

Partner

Rukhsar Ahmukhsar.ahme

Address

S77 A, Streetslamabad

Phone : +92

ABAD

med ed@jsa.com

t # 45, F-10/

051 835631

m.pk

/4,

6-7