Sindh Sales Tax on Services Rule, 2011

Chapter-VI

PART-VIII

From: 2023-09-01 - To: 0000-00-00 1[39. Service provided or rendered by Freight Forwarding Agents.- (1) The provisions of this rule shall apply to the persons providing or rendering the services of freight forwarding agents. (2) Every such freight forwarding agent shall be registered under section 24 of the Act, read with the provisions of Chapter-II of these rules. (3) The Bills of Lading and the House Bills of Lading issued by a freight forwarding agent shall be charged to tax at a specific rate of Rs. 500/- per Bill of Lading or House Bill of Lading. Other services provided or rendered by a freight forwarding agent shall be charged to tax at 2[13%] of the value including the fee, commission, remuneration or charges for such services. (4) The tax involved on the services provided or rendered by a freight forwarding agent during a tax period shall be deposited by such freight forwarding agent in the manner…