KARACHI: Sindh Revenue Board (SRB) on Tuesday updated working tariff up to November 01, 2020 for levy of sales tax on telecommunication services.
The sales tax on services are exempt on telecommunication services involving charges payable on the international leased lines or bandwidth services used by the software exporting firms registered with the Pakistan Software Export Board.
Following is the table for the application of sales tax on telecommunication services along with tariff headings:
| 9812.1000 | Telephone services | 19.5% |
| 9812.1100 | Fixed line voice telephone service | 19.5% |
| 9812.1200 | Wireless telephone | 19.5% |
| 9812.1210 | Cellular telephone | 19.5% |
| 9812.1220 | Wireless Local Loop telephone | 19.5% |
| 9812.1300 | Video telephone | 19.5% |
| 9812.1400 | Payphone cards | 19.5% |
| 9812.1500 | Prepaid calling cards | 19.5% |
| 9812.1600 | Voice mail service | 19.5% |
| 9812.1700 | Messaging service | 19.5% |
| 9812.1710 | Short Message service (SMS) | 19.5% |
| 9812.1720 | Multimedia message service (MMS) | 19.5% |
| 9812.1910 | Shifting of telephone connection | 19.5% |
| 9812.1920 | Installation of telephone | 19.5% |
| 9812.1930 | Provision of telephone extension | 19.5% |
| 9812.1940 | Changing of telephone connection | 19.5% |
| 9812.1950 | Conversion of NWD connection to non NWD or vice versa | 19.5% |
| 9812.1960 | Cost of telephone set | 19.5% |
| 9812.1970 | Restoration of telephone connection | 19.5% |
| 9812.1990 | Others | 19.5% |
| 9812.2000 | Bandwidth services | 19.5% |
| 9812.2100 | Copper line based | 19.5% |
| 9812.2200 | Fibre-optic based | 19.5% |
| 9812.2300 | Co-axial cable based | 19.5% |
| 9812.2400 | Microwave based | 19.5% |
| 9812.2500 | Satellite based | 19.5% |
| 9812.2900 | Others | 19.5% |
| 9812.3000 | Telegraph | 19.5% |
| 9812.4000 | Telex | 19.5% |
| 9812.5000 | Telefax | 19.5% |
| 9812.5010 | Store and forward fax services | 19.5% |
| 9812.5090 | Others | 19.5% |
| 9812.6000 | Internet services | 19.5% |
| 9812.6100 | Internet services including email services | 19.5% |
| 9812.6110 | Dial-up internet services | 19.5% |
| 9812.6120 | Broadband services for DSL connection | 19.5% |
| 9812.6121 | Copper line based | 19.5% |
| 9812.6122 | Fibre-optic based | 19.5% |
| 9812.6123 | Co-axial cable based | 19.5% |
| 9812.6124 | Wireless based | 19.5% |
| 9812.6125 | Satellite based | 19.5% |
| 9812.6129 | Others | 19.5% |
| 9812.6130 | Internet/email/Data/SMS/MMS services on WLL networks | 19.5% |
| 9812.6140 | Internet/email/Data/SMS/MMS services on cellular mobile networks | 19.5% |
| 9812.6190 | Others | 19.5% |
| 9812.6200 | Data Communication Network services (DCNS) | 19.5% |
| 9812.6210 | Copper Line based | 19.5% |
| 9812.6220 | Co-axial cable based | 19.5% |
| 9812.6230 | Fibre-optic based | 19.5% |
| 9812.6240 | Wireless/Radio based | 19.5% |
| 9812.6250 | Satellite based | 19.5% |
| 9812.6290 | Others | 19.5% |
| 9812.6300 | Value added data services | 19.5% |
| 9812.6310 | Virtual private Network services (VPN) | 19.5% |
| 9812.6320 | Digital Signature service | 19.5% |
| 9812.6390 | Others | 19.5% |
| 1[9812.7000 | Other specified telecommunication services | 19.5% |
| 9812.7100 | Audio Text Services | 19.5% |
| 9812.7200 | Teletext services | 19.5% |
| 9812.7300 | Trunk radio services | 19.5% |
| 9812.7400 | Paging services including voice paging services and radio paging services | 19.5% |
| 9812.7900 | Others | 19.5% |
| 9812.8000 | Tracking and alarm service | 19.5% |
| 9812.8100 | Vehicle tracking and other tracking services | 19.5% |
| 9812.8200 | Burglar and security alarm services | 19.5% |
| 9812.8900 | Others | 19.5% |
| 9812.9000 | Telecommunication services not elsewhere specified] | 19.5% |
