Exemption from Sales Tax on certain Services

The Government of Balochistan has announced exemption from the Balochistan Sales Tax on certain health related services during the period of COVID-19 outbreak.

In this regard, Notification No. BRA/BSTS/12/2019 dated 07’ April’ 2020 has been issued by the Balochistan Revenue Authority [BRA], whereby Balochistan Sales Tax applicable on certain services has been exempted. This exemption is valid till 30’ June’ 2020 only. Sales tax rates shall revert to the normal rates, as prevailing before issuance of this Notification, from 1’ July’ 2020. The health services on which exemption has been allowed by BRA is presented in the Table given at Annex-A.

If you require our assistance in understanding the specific implications of this Alert to your business, please feel free to contact us.

Muzammal Rasheed
Chief Executive / Partner
muzammalr@enfoque.com.pk

 

Laeeq Siddique
Partner
laeeqs@enfoque.com.pk

 

Amendment in Second Schedule – Balochistan Sales Tax on Services (BSTS)

 

S. # Tariff Heading Description of Taxable Services Existing Rate of Tax Updated Rate of Tax till 30’ June’ 2020
1 9815.1000 Medical practitioners and consultants. 15% Exempt
2 9815.9100 Healthcare consultants. 15% Exempt
3 9817.1000 Medical diagnosing of patients including X-Rays, CT Scan, M.R. Imaging, Ultrasound, etc. 15% Exempt
4 9817.2000 Pathological laboratories. 15% Exempt
5 9817.3000 Radiological laboratories. 15% Exempt
6 9817.4000 Scientific laboratories. 15% Exempt
7 9822.1000 Fumigation services. 15% Exempt
8 9822.3000 Janitorial services. 15% Exempt

 

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