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Sales Tax Act, 1990
Eleventh Schedule Eleventh Schedule
1[THE ELEVENTH SCHEDULE[See sub-section (7) of section 3]TABLEThe rates for withholding or deduction by the withholding agent 2[are specified as below provided that withholding of tax under this Schedule shall not be applicable to the goods and supplies specified vide clauses 3[***] after the Table]S.No.Withholding agentSupplier categoryRate or extent of deduction(1)(2)(3)(4)1.Federal and provincial government departments; autonomous bodies; and public sector organizationsCompanies as defined in the Income Tax Ordinance, 2001 (XLIX of 2001)4[ActiveTaxpayer]1/5th of Sales Tax as shown on invoice2.Federal and provincial government departments; autonomous bodies; and public sector organizationsCompanies as defined in the Income Tax Ordinance, 2001 (XLIX of 2001)5[ActiveTaxpayer] registered asa wholesaler, dealer or distributor1/10th of Sales Tax as shown on invoice3.Federal and provincial government departments; autonomous bodies; and public sector organizations6[persons other than ActiveTaxpayers]Whole of the tax involved or as applicable to supplies onthe basis of gross value ofsupplies4.Companies as defined in the Income Tax Ordinance, 2001 (XLIX of 2001) 7[excluding companies exporting surgical instruments]5[persons other than ActiveTaxpayers]5% of gross value of supplies5.Registered persons as recipient of advertisement servicesPerson providingadvertisement servicesWhole of sales tax applicable6.Registered persons purchasing cane molasses.5[persons other than ActiveTaxpayers]Whole of sales tax applicable8[7.Registered persons manufacturing lead batteriesPersons supplying any kind of lead under chapter 78 (PCT Headings: 7801.1000, 7801.9100, 7801.9900, 7802.0000, 78.03, 7804.1100, 7804.1900, 7804.2000, 78.05, 7806.0010, 7806.0020, 7806.0090) or scrap batteries under chapter 85 (PCT Headings:10[Respective heading]9[80] of the sales tax applicableâ€.8.Online market placePersons other than active taxpayers11[1%] of gross value of supplies:Provided that the provisions of this entry shall be effective from the date as notified by the Board.]]12[9.Registered persons manufacturing cementPersons supplying any kind of gypsum under chapter 25 (PCT headings 2520.1010,…
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