10:49 FAX @oor GOVERNMENT OF THE PUNJAB NOTIFICATION FINANCE DEPARTMENT Dated: Jenuary 11, 2016 No.SO(TAX)1-1/2015-16 (Vol). In exercise of the powers conferred under section 10 of the Punjab Sales Tax on Services Act 2012 (XLII of 2012), Governor of the Punjab, on the recommendation of the Punjab Revenue Authority, is pleased to declare thal the tax on the services mentioned in column No. 2 and classified under the tarrif heading specified in column No. 3, as are provided or rendered by service providers described in column No. 5 of the Table- 4, shall be charged, levied and collected at the rate specified in column No. 4 of the Table-1 below subject to conditions, limitations and restrictions imposed under Tabl 2: ‘construction projects TABLE-1 Serlal | Description ofservice | Classification | Tax ‘Applicability | No. rato im 2 | x 4 6. (i) [Sewices provided by| 9817.0000._| 6% | Only to stand-alone laundries and dry cleaners, service-providers opting for the scheme @ [Services provided by) 9806.3000. | 5% | Only to non-authorized carlautomobile dealers. dealers opting for the scheme. @) | Services provided by auto- 86201000 and | 5% | Only to nonauthorized workshops and by | 9820.3000. and stand-alone service- workshops for electric or providers opting for the electronic equipments or scheme. appliances {for domestic use only). @) [Services provided in| 88271000. | 5% |Ony to _ stand-alone specified fields such as service-providers opting health care, gyms and for the scheme. physical fitness. @_| Haircutting, hair dyeing | 8810.0000 and | 5% |Ony to stand-alone and shaving salons located | respective service-providers opting outside the precincts of a| heading for the scheme. hotel, motel, guest house, club, ‘it-conditioned beauty centre/pariour and air-conditioned - shopping plaza/mall. | Property dealers. 19806.2000, | 5% |Ony to stand-slone service-providers opting forthe scheme, @) [Construction __ service | 9824.00. | 5% | Only to stand-alone providers who undertake service-providers opting(industrial, commercial or for the scheme. fesidential) with an aggregate vaiue (excluding actual end documented cost of land) not exceeding Rs.50 millien in a financial year. @ TABLE-2 "This scheme of reduced tax rates shall be available: (a) _ to service providers on exercise of option for the scheme; and (b) to be furnished to the Commissioner of Punjab Revenue Authorty, Headquarters within three months of the issuance of this notification. ee ere et The arrears of seles tax, with effect from the date of taxabllty of service onwards, shall be paid within one month of the issuance of this notification but if the sales tax has been collected at standard rate, the arrears shall be paid on the basis of such rate. ww eal ww) "The registered person shall be liable to pay tex, if he falls to comply with the conditions mentioned in clause (ji) at standard rate on past and future services provided. [provided Only the Specified range of services provided by a registered person shall be taken into account for the purpose of assessment and payment of tax individually w ‘No refund of tax shail be admissible or pald under this noiification for any reason | or under any circumstances, whatsoever. (wi) No Input tax credit or adjustment shall be admissible for service-providers opting {or the reduced rate(s) under this notification. (wily “The registered persone providing taxable services, at stand-alone businesses, who have been paying sales tax in the past at standard rate, may start to pay tex at reduced rate on their future services. CD) “The benefit of this notification shall not be available in @ case where any person has committed tax fraud as may be detected by the Punjab Revenue Authority either on the basis of any specific information, monitoring or otherwise. ae () “This nolfication shall not bar 8 registered person providing taxable services to| pay tax under standard tax regime: Provided that the cation availed by any registered person to pay tax under this notification shall not be changed during the currency of the relevant financial yeer. Failure to comply with any of the conditions mentioned in clauses () to (x) shall render the person ineligible to avail the benefit of the reduced rate of tax and ‘such person shall be liable to pay tax at the standard rate, | Set eT a ee eee The Commissioner of the Punjab Revenue Authority may, on the request, condone the time limit mentioned at clause (i) for a period not exceeding ninety days while Keeping in view the special citcumstances of any particular case or class of case The scheme under this notification shall be valid inllally for the financial year 2015-16. PdExplanation: For the purpose of this notification: w di) DAY fa “stand-alone service-provider’ means @ non-corporete and non-ranchised of non-chained business who is engaged in economic activity of exclusively providing service(s) belng subjected to reduced tax rate(s) under this notification, ‘without joining this economic sctivity with any other such activity involving transactions llable to tax at the rate other than the above reduced rate; and ‘non-authorized’ means a person who Is not authorized to provide services on behalf of or under any kind of contractual relationship with the manufacturer in the specified sector. SHOUKAT ALI ‘SECRETARY GOVERNMENT OF THE PUNJAB FINANCE DEPARTMENT VE! ‘A copy Is forwarded to the Superintendent, Goverment Printing Press, Lahore, He is requested to publish this Notification in Punjab Gazette and supply fifty copies thereof to this department. (MUHAMMAD AKWAL) SECTION OFFICER (TAX) ‘VEN Secretary to the Govemor, Punjab, Lahore. Secretary to Chief Minister, Punjab, Lahore. nance Division, Government of Pakistan, Islamabad, Chairman, Federal Board of Revenue, Goverment of Pakistan, Islamabad Finance Secretary, Government of Sindh, Khyber Pakhtunkhwa and Balochistan, Senior Member, Board of Revenue, Punjab, Lahore. Regietrar, Lahore High Court, Lahore. ‘All Administrative Secretaries, Government of the Punjab. ‘Accountant General, Punjab, Lahore. Inspector General of Police, Punjab, Lahore. Chairperson, Punjab Revenue Authority, Lahore. All Commissioners in the Punjab. Staff Officer to the Chief Secretary, Punjab. All District Coordination Officers in Punjab. ‘The Deputy Director (Legis), Government of the Punjab, Law and Parliamentary ‘Affairs with the request to kindly forward the sald notification to the Government Printing Press for Punjeb Gazette, ee — De (MUHAMMAD AKMAL) SECTION OFFICER (TAX)