Sales Tax Act, 1990

ELEVENTH SCHEDULE

From: 2023-07-01 - To: 0000-00-00 1[THE ELEVENTH SCHEDULE [See sub-section (7) of section 3] TABLE The 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 agent Supplier category Rate or extent of deduction (1) (2) (3) (4) 1. Federal and provincial government departments; autonomous bodies; and public sector organizations Companies as defined in the Income Tax Ordinance, 2001 (XLIX of 2001) 4[Active Taxpayer] 1/5th of Sales Tax as shown on invoice 2. Federal and provincial government departments; autonomous bodies; and public sector organizations Companies as defined in the Income Tax Ordinance, 2001 (XLIX of 2001) 5[Active Taxpayer] registered as a wholesaler, dealer or distributor 1/10th of Sales Tax as shown on invoice 3. Federal and provincial government departments; autonomous bodies; and public sector organizations 6[persons other than Active Taxpayers] Whole of the tax involved or as applicable to supplies on the basis of gross value of supplies 4. Companies as defined in the Income Tax Ordinance, 2001 (XLIX of 2001) 7[excluding companies exporting surgical instruments] 5[persons other than Active Taxpayers] 5% of gross value of supplies 5. Registered persons as recipient of advertisement services Person providing advertisement services Whole of sales tax applicable 6. Registered persons purchasing cane molasses. 5[persons other than Active Taxpayers] Whole of sales tax applicable 8[7. Registered persons manufacturing lead batteries Persons 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: 9[Respective heading] 75% of the sales tax applicable”. 8. Online market place Persons other than active taxpayers 10[1%] of gross value of supplies: Provided that the provisions of this entry shall be…