No. SRB-3-4/18/2025, Karachi, the 9th April, 2025

GOVERNMENT OF SINDHSINDH REVENUE BOARDKarachi, the 9th April, 2025NOTIFICATION(Sindh Sales Tax on Services)NOTIFICATION(Sindh Sales Tax on Services)No. SRB-3-4/18/2025.------ In exercise of the powers conferred by section 72, read with sub-section (3) of section 9 and section 13 of the Sindh Sales Tax on Services Act, 2011 (Sindh Act No. XII of 2011), the Sindh Revenue Board is pleased to direct that the following amendment shall be made in the Sindh Sales Tax Special Procedure (Collection Agent) Rules, 2024, namely:-In the aforesaid Rules, in rule 3, for sub-rule (3), following shall be substituted, namely:-“(3) The collection agent shall charge and collect the amount of sales tax at the collection rate as specified in column (6) of the Table in rule (1) on the gross value of the specified service, including the commission chargeable or to be charged, if any, by such collection agent and the amount of tax so collected by the collection agent shall be declared in Table-I of Annex-Cl of his return (Form S ST- 03) indicating the relevant tariff heading of the specified service. The amount of tax, so involved shall be reflected in row ‘14b’ of monthly…