# Sindh Sales Tax Special Procedure (Collection Agent) Rules, 2024 > Unofficial digital reference edition. Consult the official sources or Gazette when legal accuracy is material. - **Jurisdiction:** Sindh - **Subject:** Taxation, customs and public finance - **Instrument type:** Rules - **Citation:** Notification No. SRB-3-4/71/2024 - **Enacted:** 2024-12-19 - **Catalogue verified:** 2026-09-26 - **Canonical HTML:** [View the formatted edition](https://law.legumlawfirm.co/Sindh-Sales-Tax-Special-Procedure-Collection-Agent-Rules/) - **Latest amendment:** Latest amendment made by Notification No. SRB-3-4/26/2026, dated 30 June 2026. ## Content - 1. Short title, application and commencement. - 2. Definitions. - 3. Collection of sales tax and deposit of collected amount. - 4. Application of other provisions. [^1]Notification No. SRB-3-4/71/2024, dated 19th December, 2024.--In exercise of the powers conferred by section 72, read with sub-section (3) of section 9 and section 13 of the Sindh Sales Tax on Services Act, 2011 (Sindh Act No. XII of 2011), the Sindh Revenue Board is pleased to prescribe the following rules, namely,-- ### 1. Short title, application and commencement.-- (1) These rules may be called the Sindh Sales Tax Special Procedure (Collection Agent) Rules, 2024. (2) These rules shall apply in relation to collection and payment of tax on the services as specified in the Table in sub-rule (1) of rule 3. (3) These rules shall take effect on and from the 1st day of January, 2025. ### 2. Definitions.-- (1) In these rules, unless there is anything repugnant in the subject or context,-- (i) “Act” means the Sindh Sales Tax on Services Act, 2011; (ii) “collection agent” means the person specified in column (3) of the Table in sub-rule (1) of rule 3; and (iii) “specified services” means services specified in column (2) of the Table in sub-rule (1) of rule 3. (2) The words and expressions used in these rules but not defined herein shall have the same meaning as assigned to them in the Act. ### 3. Collection of sales tax and deposit of collected amount.-- (1) In respect of the services specified in column (2) of the Table below, for which recipient of the services, based in Province of Sindh, makes payment through the collection agent specified in column (3) of the Table below, such collection agent shall collect the amounts of Sindh sales tax at the collection rate as specified in [^2][column (7)] thereof:-- [^3][TABLE Scroll horizontally to view all columns. ### Collection rates for specified restaurant services under rule 3(1) | S. No. | Description of taxable service | Collection agent | Tariff heading in the Second Schedule to Act as was in force on the 30th June, 2025 | CPC Code relatable to the entries in column (4) | Rate of tax | Collection rate | | --- | --- | --- | --- | --- | --- | --- | | (1) | (2) | (3) | (4) | (5) | (6) | (7) | | 1. | Services provided or rendered by restaurants (including homechefs) registered under section 24, 24A or 24B of the Act | Food delivery platforms/third party food delivery service providers | 9801.2000 9801.6000 | 63310, 63320, 63399 and 63400 | (a) 8% without input tax credit/adjustment where payment against tax invoice for the services is received through debit or credit cards, mobile wallets or QR scanning; and (b) 15% for others | 50% of amount of sales tax as payable at the rate specified in column (6). | | 2. | Services provided or rendered by restaurants (including homechefs) not registered under section 24, 24A or 24B of the Act | Food delivery platforms/third party food delivery service providers | 9801.2000 9801.6000 | 63310, 63320, 63399 and 63400 | 15% | [^4][1% of the value of specified service]. | ] (2) The collection agent as specified above, shall obtain its registration under the Act, if not already registered. [^5][(3) The collection agent shall charge and collect the amount of sales tax at the collection rate as specified in [^6][column (7)] of the Table in rule (1) on the gross value of the specified service, including the commission chargeable or to be charged, if any, by such collection agent and the amount of tax so collected by the collection agent shall be declared in Table-I of Annex-C1 of his return (Form SST-03) indicating the relevant [^7][CPC Code] of the specified service. The amount of tax, so involved shall be reflected in row ‘14b’ of monthly return (Form SST-03) and shall be e-deposited by the collection agent, without any adjustment or deduction, in Sindh Government's head of account “B-02384” by the 15th day of the month following the tax period in which the amount of tax is collected by the collection agent. The registered person providing or rendering the services specified in column (2) of the Table above, through the collection agent, shall file his tax returns in the manner prescribed in Chapter III of the Sindh Sales Tax on Services Rules, 2011, and shall declare such services in Annex-C of the return specifying the full amount of tax payable, whereas Table-II of Annex-C1 of his return shall be filled automatically by the computerized system on the basis of declaration of the collection agent allowing him the credit of tax amount collected.] ### 4. Application of other provisions.-- All provisions of the Act and the rules and notifications issued thereunder shall mutatis mutandis apply in relation to collection and payment of tax including non-payment or short-payment, assessment of tax, recovery of tax not levied or short levied, e-filing of return, maintenance of records, imposition of penalties and default surcharge and recovery of arrears of tax to the extent that those are not inconsistent with the provisions of these rules. [Issued by the Sindh Revenue Board under the signature of Mr. Naveed Shoukat Rajput, Secretary, SRB, vide File No. SRB/TP/43/2024.] *** ## Footnotes [^1]: Reported as PTCL 2025 St. 74(ii). [^2]: Substituted for the word, brackets and figure “column (6)” by Notification No. SRB-3-4/47/2025, dated 16th July, 2025, reported as PTCL 2025 St. 946. [^3]: Table substituted by Notification No. SRB-3-4/47/2025, dated 16th July, 2025, reported as PTCL 2025 St. 946. At the time of substitution Table was as under:-- “TABLE Scroll horizontally to view all columns. ### Superseded table printed in amendment note 3 | S. No. | Description of taxable service | Collection agent | Tariff heading | Rate of tax | Collection rate | | --- | --- | --- | --- | --- | --- | | (1) | (2) | (3) | (4) | (5) | (6) | | 1. | Services provided or rendered by restaurants (including homechefs) registered under section 24, 24A or 24B of the Act | Food delivery platforms/third party food delivery service providers | 9801.2000 9801.6000 | (a) 8% without input tax credit/adjustment where payment against tax invoice for the services is received through debit or credit cards, mobile wallets or QR scanning; and (b) 15% for others | 50% of amount of sales tax as payable at the rate specified in column (5). | | 2. | Services provided or rendered by restaurants (including homechefs) not registered under section 24, 24A or 24B of the Act | Food delivery platforms/third party food delivery service providers | 9801.2000 9801.6000 | 15% | 1% of amount of sales tax as payable at the rate specified in column (5).” | [^4]: Substituted for entry “1% of amount of sales tax as payable at the rate specified in column (6)” by Notification No. SRB-3-4/26/2026, dated 30th June, 2026, w.e.f. 1st July, 2026. [^5]: Sub-rule (3) substituted by Notification No. SRB-3-4/18/2025, dated 9th April, 2025, w.e.f. 1st May, 2025, reported as PTCL 2025 St. 647. At the time of substitution sub-rule (3) was as under:-- “(3) The collection agent shall charge and collect the amount of sales tax at the collection rate as specified in column (6) of the above Table on the gross value of the specified service, including the commission chargeable or to be charged, if any, by such collection agent and the amount of tax so collected by the collection agent shall be declared in Annex-C of his return (in Form SST-03) as an output tax indicating the relevant tariff heading of the specified service. The amount of tax, so involved shall be declared in row '14b' of monthly return (in Form SST-03) and shall be deposited by the collection agent, without any adjustment or deduction, in Sindh Government's head of account “B-02384” by the 15th day of the month following the tax period in which the amount of tax is collected by the collection agent at the collection rate. The registered persons providing or rendering the services specified in column (2) of the Table above, through the collection agent, shall file their tax returns in the manner prescribed in Chapter III of the Sindh Sales Tax on Services Rules, 2011. In Annex-C of their tax returns (in Form SST-03), such service providers shall declare the whole of the 'value of sales excluding tax' in the relevant column of the Annex-C in the name of the collection agent showing the amount at the collection rate as in column (6) of the Table above, under the column 'ST withheld at source' in such Annex-C.” [^6]: Substituted for the word, brackets and figure “column (6)” by Notification No. SRB-3-4/47/2025, dated 16th July, 2025, reported as PTCL 2025 St. 946. [^7]: Substituted for the words “tariff heading” by Notification No. SRB-3-4/47/2025, dated 16th July, 2025, reported as PTCL 2025 St. 946. ## Accuracy notice This digital version of the Sindh Sales Tax Special Procedure (Collection Agent) Rules, 2024 is provided as-is. Although reasonable efforts have been made to ensure accuracy and avoid error, no warranty is made as to its accuracy or completeness. Consult the official sources or Gazette when legal accuracy is material.