Punjab Sales Tax on Services Act, 2012 – Addition of Services.

The Punjab Government has imposed sales tax on the following services with effect from 01.07.2013 at the rate 16%. These services are in addition to the services which were already taxable under the Punjab Sales Tax on Services Act, 2012.

Sr.No Description Classification Rate of Tax

1.

Services provided by software or IT-Based system development consultants.

9815.6000

Sixteen percent

2.

Services provide by technical, scientific & engineering consultants.

9815.5000

9819.9400

Sixteen percent

3.

Services provided by other consultants.

9815.9000

Sixteen percent

4.

Services provided by tour operators (other than Hajj and Umrah).

9805.5100

Sixteen percent

5.

Manpower recruitment agents

9805.6000

Sixteen percent

6.

Services provided by security agency.

9818.1000

Sixteen percent

7.

Services provided in respect of mining of minerals, oil and gas including related surveys and allied activities.

Sixteen percent

8.

Services provided by advertising agents.

9805.7000

Sixteen percent

9.

Services provided by share transfer agents.

9805.9000

Sixteen percent

10.

Services provided by business support services.

9805.9200

Sixteen percent

11.

Services provided by property dealers.

9806.2000

Sixteen percent

12.

Services provided by fashion designers.

9834.0000

Sixteen percent

13.

Services provided by architects, town planners and interior decorators.

9814.1000

9814.9000

Sixteen percent

14.

Services provided in respect of Rent-a- car.

9819.3000

Sixteen percent

15.

Services provided by car/automobile dealers.

9806.3000

Sixteen percent

16.

Services provided in respect of manufacturing of processing on toll or job basis (against processing on conversion charges).

9868.0000

Sixteen percent

 

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