Sindh Sales Tax on Services Rule, 2011

Chapter-VI

PART-VIII

From: 2023-09-01 - To: 0000-00-00 1[40A. Services provided by Airports Operators and Airport Terminal Operators.- (1) All charges on account of the following services provided or rendered by an airport operator and an airport terminal operator shall be leviable to sales tax: (i) Landing, housing, hangarage and parking; (ii) Aerobridge facility; (iii) Aircraft power supply; (iv) Ground handling; (v) Commercial licenses in respect of various services provided or rendered at an airport; (vi) Royalties including those on meal uplift; and (vii) Cargo throughput and the cargo and baggage storage services: Provided that the charges on account of aforesaid services shall not be subjected to sales tax in case of the services provided or rendered to the aircrafts of the armed forces using an airport belonging to or operated by the armed forces of Pakistan. (2) The value of taxable services for the purpose of levy of sales tax shall…