Scope and Payment of Tax Chapter- 05
Sales tax on certain services is leviable at various rates on specified services under Provincial
Sales Tax Ordinances including:- Services provided or rendered by hotels, clubs and caterers;
- Advertisement on TV and radio, other than few exceptions such as advertisement by a
Government Agency for health and education. - Services provided or rendered by custom agents
- Courier services
- Other specified services.
Input tax credit can be claimed by the service providers paid on purchases, imports or utilities
subject to certain limitations.Similarly, sales tax paid on services by the recipient of services can be claimed as input tax if the
services are used against taxable supplies.