Revenue Board Karachi has issued the letter on 19 August 2019 in the matter of Clarification regarding applicability of Sindh Sales Tax on Education related activity under Tariff Heading 9848.0000 (Training Services).
I am directed to refer to your letter No. Legal/360/08/19 dated August 01, 2019 on the above subject and to say that the general education services like pre-primary, primary, elementary, secondary (Matric), higher secondary (Intermediate), General Certificate of Secondary Education, International General Certificate of Secondary Education, College or University education (Leading to degree like BA, BSC, B.S, BCS, B.Com, BBA, B.E, B.Ed, B.Tech, LLB, MBBS, M.A, MSc, MS, MCS, M.Com, MBA, MPA, M.Ed, LLM, M.Phil, MCPS, FCPS, Ph.D, special education for handicapped children and education under the adult literacy programme are not taxable as “training services” of tariff heading 9848.0000 of the second schedule to the Sindh Sales Tax on Services Act, 2011.
