Amendment in exemption notification No. SRB-3-4/7/2013, dated 18.06.2013.
Vide notification No. SRB-3-4/10/2016, dated 28.06.2016, the Government of Sindh has made certain changes in its notification No. SRB-3-4/7/2013, dated 18.06.2013, relating to exemption of sales tax on certain services. The main changes are as under:
(a) The threshold of annual turnover for exemption has been increased from Rs. 3.6 million to Rs. 4 million in respect of services provided by restaurants and caterers (9801.2000 and 9801.5000), beauty parlours/clinics and slimming clinics (9810.0000), laundries and dry cleaners (9811.0000), auto-workshops (9820.1000), workshops for electric or electronic equipments or appliances (9820.3000) and car or automobile washing or similar service stations (9820.4000). Now, persons providing the aforementioned services having turnover exceeding Rs. 4 million will not have the benefit of exemption.
(b) The threshold of annual turnover for exemption in respect of services provided or rendered by persons engaged in contractual execution of work or furnishing supplies (9809.0000) has been fixed at Rs. 4 million.
(c) After tariff heading “9813.900”, the following new entry has been inserted:
|9814.2000||Services provided or rendered by a contractor of building (including water supply, gas supply and sanitary works), or of electrical and mechanical works (including air conditioning), or of multi-disciplinary works (including turn-key projects) and similar other works, subject to the condition that the annual turnover of the person providing or rendering the contractor services does not exceed 4 million rupees in a financial year.|
(d) The threshold of annual turnover for exemption in respect of construction services (9824.0000) has been fixed at Rs. 4 million.
(e) After tariff heading 9836.0000 the following new entry has been added:
|9842.0000||Cosmetic and plastic surgery (other than an aesthetic, cosmetic or plastic surgery undertaken to preserve, protect or enhance physical appearance or beauty) undertaken to restore or reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, degenerative diseases, injury or trauma of individual persons including acid or burn victims.|