KARACHI: Sindh Revenue Board (SRB) has said that marriage halls and laws are exempted from payment of 13 percent sales tax on services, which are located on plots measuring 800 square yards.
The SRB issued working tariff updated up to November 01, 2020.
The provincial revenue authority said that services provided or rendered by marriage halls and laws are subject to 13 percent sales tax.
However, the exemption from whole of sales tax on services provided by marriage halls and laws which are located on plot measuring 800 square yards or less.
The exemption is not available in case of marriage halls and laws:
(i). which are air-conditioned on any day in a financial year;
(ii). located within the building, premises or precincts of a hotel, motel, guest house, restaurant or club whose services are liable to tax;
(iii). as are owned, managed or operated by caterers whose services are liable to tax;
(iv). which are franchisers or franchisees; and
(v) having branches or more than one hall or lawn in Sindh.
