An Ordinance to provide for levy of sales
tax on services rendered or provided in the Province of the
WHEREAS it is expedient to provide for levy of
sales tax on services rendered or provided in the Province of the Punjab and
for matters ancillary thereto or connected therewith;
AND WHEREAS the Provincial
Assembly stands suspended in pursuance of the Proclamation of Emergency of
the fourteenth day of October, 1999, and the Provisional Constitution Order
No. 1 of 1999;
AND WHEREAS the Governor of the Punjab
is satisfied that circumstances exist which render it necessary to take
NOW, THEREFORE, in pursuance of
the aforesaid proclamation and the Provisional Constitution Order read with
the Provisional Constitution (Amendment) Order No. 9 of 1999, on the
instructions of the Chief Executive and in exercise of all powers enabling
him in that behalf, the Governor of the Punjab is pleased to make and
promulgate the following Ordinance:-
1. Short title, extent and
commencement.– (1) This Ordinance may be called the Punjab Sales Tax
(2) It extends to whole of
(3) It shall come into
force on and from 1st day of July, 2000.
2. Interpretation.– In this
Ordinance, unless thee is anything repugnant in the subject or context, the
words and expressions used but not defined shall have the same meaning as in
the Sales Tax Act, 1990.
3. Scope of tax.– (1) Subject
to the provisions of this Ordinance, there shall be charged, levied and paid
a tax on services known as sales tax on services at the rate of fifteen per
cent of the value of the taxable services rendered or provided in the
Province of the Punjab.
(2) The tax shall be
charged and levied on the services specified in the Schedule to this
Ordinance, in the same manner and at the same time, as if it were a sales
tax leviable under sections 3, 3A or 3AA, as the case may be, of the Sales
Tax Act, 1990.
(3) All the provisions of
the Sales Tax Act, 1990, and the rules made and notifications, orders and
instructions issued thereunder shall, mutatis mutandis, apply to the
collection and payment of tax under this Ordinance in so far as they relate
(a) manner, time and mode
(b) registration and
(c) keeping of records and
(d) enforcement and
(e) penalties and
(f) all other allied and
[see section 3(2)]
1. Services provided or rendered by
* *] clubs, and caterers.–
(a) Services provided or rendered by
* * * * * * * * * * *]
Services provided or rendered by clubs; and
Services provided or rendered by caterers.
2. Advertisements on T.V. and radio
(i) if sponsored by a Government
Agency for health education;
(ii) if sponsored by Population
Welfare Division relating to Sathi educational promotion campaign [financed
out of funds provided under a grant-in-aid agreement]; and
(iii) public service messages if
telecast on television by World Wildlife Funds for Nature and UNICEF.
3. Services provided or rendered by
persons authorized to transact business on behalf of others.–
(a) customs agents;
(b) ship chandlers; and
4. Courier services.
* * * * * * * * * * *]
[* * * * * * *
* * * * *]
by the Governor of the Punjab on
28 June 2000; and published in the Punjab Gazette
30 June 2000, pp.583-85. Under Article 4 of the Provisional
Constitution (Amendment) Order 1999 (9 of 1999), it will remain in force
notwithstanding the maximum limit of three months prescribed under
Article 128 of the Constitution of the Islamic Republic of Pakistan.
words and commas “marriage halls, lawns,” omitted by the Punjab Finance
Act 2005 (VII of 2005).
Sub-serial (b) omitted ibid.
for the words “funded by USAID” by the Punjab Finance Act 2006 (V of
by the Punjab
Finance Act 2005 (VII of 2005).