Eleventh Schedule: Eleventh Schedule

ELEVENTH SCHEDULE [See sub-section (7) 999and (7A) of section 3] TABLE The rates for withholding or deduction by the withholding agents 1000[are specified as below provided that withholding of tax under this Schedule shall not be applicable to the goods and supplies specified vide clauses 1001[***] after the Table] S. Withholding agent Supplier Rate or extent of No. category deduction (1) (2) (3) (4) 1. (a) Federal and provincial 1002[Active 1/5th of Sales Tax as shown government departments; Taxpayers] on invoice autonomous bodies; and public sector organizations (b) Companies as defined in the Income Tax Ordinance, 2001 (XLIX of 2001) 2. (a) Federal and provincial 2[Active 1/10th of Sales Tax as government departments; Taxpayer] shown on invoice autonomous bodies; and registered as a public sector organizations wholesaler, dealer or (b) Companies as defined distributor in the Income Tax Ordinance, 2001 (XLIX of 2001) 3. Federal and provincial 2[persons Whole of the tax involved government departments; other than or as applicable to autonomous bodies; and Active supplies on the basis of public sector organizations Taxpayers] gross value of supplies 4. Companies as defined in 2[persons 5% of gross value of the Income Tax other than supplies Ordinance, 2001 (XLIX of Active 2001) 1003[excluding Taxpayers] companies exporting surgical instruments] 998 Eleventh Schedule inserted by Finance Act, 2019. 999 After the expression “(7)”, the expression “and (7A)” inserted by Finance Act, 2025. 1000 The expression substituted by Finance Act, 2020. 1001 Expression omitted by Finance Act, 2022. 1002 Words substituted by Finance Act, 2020. 1003 Words added by Finance Act, 2022. 200 Sales Tax Act, 1990 S. Withholding agent Supplier Rate or extent of No. category deduction (1) (2) (3) (4) 5. Registered persons as Person Whole of sales tax recipient of advertisement providing applicable services advertisement services 6. Registered persons 2[persons Whole of sales tax purchasing cane molasses. other than applicable. Active Taxpayers] 1004[7 Registered persons Persons 1006[80]% of the sales tax . manufacturing lead supplying any applicable”. batteries 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: 1005[Respective headings] 1007 Payment intermediaries Persons 2% of gross value of [8. and couriers in respect of supplying supplies.”. digitally ordered goods digitally from within Pakistan. ordered goods from within Pakistan through online market place, 1004 New serial numbers 7 and 8 inserted by Finance Act, 2021. 1005 Words added by Finance Act, 2022. 1006 Expression substituted by Finance Act, 2024. 1007 Serial number (8), and entries relating thereto substituted by Finance Act, 2025. 201 Sales Tax Act, 1990 website, software applications 10089. Registered persons Persons 80% of the sales tax 10. applicable 11. manufacturing cement supplying any 80% of the sales tax kind of applicable gypsum under 80% of the sales tax applicable chapter 25 (PCT headings 2520.1010, 2520.1020, 2521.0000) or limestone flux under chapter 25 (PCT headings 2520.1010, 2520.1020, 2521.0000) Registered persons Persons Registered persons supplying any kind of coal under chapter 27 (PCT headings 2701.1100, 2701.1200, 2701.1900, 2701.2000, 2704.0010, 2704.0020, 2704.0090) Persons supplying any kind of waste of paper and paper board (Respective headings) 1008 New serial number(s) 9 to 13 inserted by Finance Act, 2024. 202 Sales Tax Act, 1990 12. Registered persons Persons 80% of the sales tax supplying any applicable kind of plastic waste (Respective headings) 13. Registered persons Persons 80% of the sales tax supplying applicable crush stone and silica (i) Electrical energy; (ii) Natural Gas; (iii) Petroleum Products as supplied by petroleum production and exploration companies, oil refineries, oil marketing companies and dealers of motor spirit and high speed diesel; (iv) Vegetable ghee and cooking oil; (v) Telecommunication services; (vi) Goods specified in the Third Schedule to the Sales Tax Act, 1990; (vii) Supplies made by importers who paid value addition tax on such goods at the time of import; 203 Sales Tax Act, 1990 (viii) 1009[Supplies made by an Active Taxpayer as defined in the Sales Tax Act, 1990 to another registered person with the exception of supplies referred to in S. Nos. 5, 7, 9, 10, 11, 12 and 13 of the Table]; and 1010[(ix) Supply of sand, stone, gravel/crush and clay to low cost housing schemes sponsored or approved by Naya Pakistan Housing and Development Authority.] 1009 Clause (viii) substituted by Finance Act, 2024. 1010 New clause (ix) inserted by Finance Act, 2020. 204 Sales Tax Act, 1990 1011[The

Effective date: 1990-11-01

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