on, \GEs pos] pe.e) JoetSiig 4-0/7 SURRY mam, rE eS Phony Wy Nts No.PRAy MTN WS gu cs 9 Oe chief ofticer arezse8 f | District Council, Lodharn. | SUBJECT: AMEN! T DI TE OF. LES TAX 4 ane or eunyee sean ON RUE IN 2017-2018. Please refer to the subject cited above. ‘The Punjab Government revised the rate of Sale Tax for } construction services. The rate of Punjab Sales Tax on SEnstruction services 1s 5% w.e.f, 01-07-2017. Detail is a5 under:= 1. riginal Works/ New Ws The New works are taxable in accordan No.14 of Punjab Sales Tax on Services Act, convenience Serial No.14 is reproduced as under “construction services and services provided bY contractors of building (including water supply, 925 Supply and sanitary works), roads and bridges, electrical and. mechanical works (including air | Conditioning), horticultural works, multi discipline works (including turn-key projects) and similar ‘other works.” | ‘The rate of construction services is 5% w.e.f, 01-07-2017 | 2. Re ai n | The repair maintenance, and renovation services are taxable in accordance with Serial No.39 of Second Schedule of } Punjab Sales Tax on Services Act, 2012. The Serial No.39 for convenience is reproduced as under:~ ce with Serial 2012. For | “Services provided for specified purposes including fumigation services, maintenance and repair (including building and equipment maintenance and repair including after sale services) or cleaning services, janitorial services, dredging or Gesilting services and other similar services etc.” The rate of tax for repair and maintenance services across the board is 16% and has remained unchanged w.e.f. 01-07-2014 to date. a Hence, you are requested to deduct and deposit the Punjab Sales Tax on Construction Services @5% & Maintenance and Repair Works (M & R) @16% of the gross amount of bill. We Paty an: si nee ee fi os __ (Additional Commissioner) Multan