SRB-3-4/21/2026. Karachi, the 29th June, 2026

NOTIFICATION (Sindh Sales Tax on Services) SRB-3-4/21/2026.-----—— In exercise of the powers conferred by section 10 of the Sindh Sales Tax on Services Act, 2011 (Sindh Act No. XII of 2011) read with sub-section (2) of section 8 and section 45 thereof, the Sindh Revenue Board, with the approval of the Government, is pleased to exempt such portion of the principal amount of Sindh sales tax (SST) as is excess of the amount specified in column (5) of the table below and whole of the amount of penalty and default surcharge thereon, in respect of the services and tax periods specified in columns (2) and (3), respectively, subject to the condition that the amount payable specified in column (5) is truly declared and deposited in the prescribed manner in Sindh Government's head of account “B-02384" on or before 31st  December, 2026:   S. No. Service Category Tax Period Tax Liability Amount payable out of tax liability 1 Individual Life Insurance July 2019 to June, 2026 20% of premium on all policies (excluding policies up to Rs. 5.5 million coverage) × 15% 25% of tax liability 2 Group Life Insurance July 2019 to June,…