Sales Tax Rules, 2006

CHAPTER-XVI

SPECIAL PROVISIONS RELATING TO SERVICES

From: 2023-12-07 - To: 0000-00-00 155. Special provisions relating to advertisements on television and radio.- (1) Value of advertisement services shall be the total consideration in money received or the gross amount charged by a service provider from his clients including all Federal and Provincial levies and commission paid to the advertising agency but excluding the amount of sales tax. (2) A registered person, being a client, whose advertisement is released on radio or television, and to whom the sales tax invoice is issued and routed through the advertising agency, can claim input tax…