Punjab Sales Tax on Services Act, 2012

TAXABLE SERVICES

Second Schedule

1[SECOND SCHEDULE (TAXABLE SERVICES) (SEE SECTION 3) S.No . Description 2[Classification, if applicable] Rate of Tax (1) (2) (3) (4) 3[1 Hotels, motels and guest houses. 9801.1000 (i). Five percent without input tax adjustment for non-corporate, non-franchise, non-chain businesses with less than 20 rooms; and (ii). Sixteen percent for others Marriage halls and lawns (by whatever name called) including pandal and shamiana services. 9801.3000 Five percent without input tax adjustment Clubs including race clubs and their membership services including services, facilities or advantages, for a subscription or any other amount, to their members. 9801.4000 Sixteen percent Catering services (including all ancillary/allied services such as floral or other decoration, furnishing of space whether or not involving rental of equipment and accessories). 9801.5000 Five percent without input tax adjustment] 2 4[Advertisement on television and radio or advertisement services showcasing of any 5[9802.1000, 9802.2000 and respective headings] Sixteen percent                                                            Under section 5 of this Act, the Government may, by notification in the official Gazette, make an amendment in Second Schedule. In the original Act, Second Schedule contained entries till Sr. No. 11 and the entries from Sr No. 12 to Sr No. 37 were subsequently added through various notifications issued by the Finance Department, Government of the Punjab Substituted for “Classification” vide the Finance Act, 2015 (Act XXIX of 2015) assented on 26th June 2015 Sr. No. 1 was substituted vide the Punjab Finance Act, 2020 (Act VIII of 2020, dated 29th June, 2020. At the time of substitution Sr. No. 1 was as under:- “1 Services provided by hotels, motels, guest houses, marriage halls and lawns (by whatever name called) including panda I and shamiana services, catering services…