No. SRB-OPS/T&P/31/2026 ,Karachi, the 13th July, 2026

NOTIFICATION (Sindh Sales Tax on Services) No. SRB-OPS/T&P/31/2026 ------------- In exercise of powers conferred by sub-section (1) of section 34 of the Sindh Sales Tax on Services Act, 2011 (Sindh Act No. XII of 2011), read with the section 35 thereof, the Sindh Revenue Board is pleased to direct that the officers of the SRB as posted in the Wings/ Units as indicated below, shall exercise the powers and perform the functions of an officer of SRB under the Act and the rules, notifications and orders issued thereunder in respect ofjurisdiction and matters as assigned herein, to such Wings/Units, namely:- TABLE-I OPERATION WING Jurisdiction (CPC-based or Other) (3) Telephony and other telecommunications services Internet telecommunications services Accommodation, food and beverage services excluding services provided or rendered by persons through M/s. Airbnb Sports and recreational sports services Services of athletes and related support services (exempt) Other amusement and recreational services Beauty and cosmetic treatment services covered under CPC Codes 9721, 9722 and 9729 Physical well-being services Supporting services for railway transport (exempt) Supporting services for road transport Architectural services, urban and land planning and landscape architectural services Photography services and photographic processing services Unit CPC Code (1) (2) 841 1 842 63 965 966 2 969 972 9723 673 674 832 3 838 962 963 Services of performing and other artists 979 Other miscellaneous services n.e.c. (Parking/Valet, Marriage Bureau, etc.) 4 54 862 5 89 6 859 835 Veterinary services (exempt) 7 93 Construction services Support and operation services to mining Other manufacturing services; publishing, printing and reproduction services; materials recovery services Other support services (Call Centre, Co-working space, Debt Collection, etc.) Human health and social care services 8 671 Cargo handling services 9 679 Other supporting transport services 10 672 Storage and warehousing services 11 63 Accommodation services provided or rendered by persons through M/s. Airbnb 1 Performing arts and other live entertainment event presentation and promotion services Scanned…