The Sales Tax Act, 1990

1[The

ELEVENTH SCHEDULE
[See sub-section (7) of section 3]

TABLE
The rates for withholding or deduction by the withholding agents 1[are specified
as below provided that withholding of tax under this Schedule shall not be
applicable to the goods and supplies specified vide clauses (i) to (viii) after the
Table]

S. Withholding agent Supplier Rate or extent of deduction

No. category
(1) (2) (3) (4)
2
1. (a) Federal and provincial [Active 1/5th of Sales Tax as shown on
government departments; Taxpayers] invoice
autonomous bodies; and
public sector organizations
(b) Companies as defined in
the Income Tax Ordinance,
2001 (XLIX of 2001)
2
2. (a) Federal and provincial [Active 1/10th of Sales Tax as shown
government departments; Taxpayer] on invoice
autonomous bodies; and registered as
public sector organizations a wholesaler,
dealer or
(b) Companies as defined in distributor
the Income Tax Ordinance,
2001 (XLIX of 2001)
2
3. Federal and provincial [persons Whole of the tax involved or
government departments; other than as applicable to supplies on
autonomous bodies; and Active the basis of gross value of
public sector organizations Taxpayers] supplies
2
4. Companies as defined in the [persons 5% of gross value of supplies
Income Tax Ordinance, 2001 other than
(XLIX of 2001) Active
Taxpayers]
5. Registered persons as Person Whole of sales tax applicable
recipient of advertisement providing
services advertisement
services

1
The expression substituted by Finance Act, 2020.
2
Words substituted by Finance Act, 2020.

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