Sindh Revenue Board (SRB) Sales Tax on Services Explained

The Sindh Revenue Board (SRB) administers sales tax on services rendered in Sindh. If your business provides taxable services in the province — whether you are based in Karachi or elsewhere in Sindh — the SRB, not FBR, is the authority you deal with for that tax. The standard rate on services in Sindh is 13%, with reduced rates for many specific services.

This guide explains what the SRB does, who must register, and how filing works, so service providers in Sindh understand their obligations.

What is the Sindh Revenue Board?

The SRB was one of the first provincial authorities established to collect sales tax on services after this taxing power moved to the provinces. It maintains its own registration process, list of taxable services, returns, and online portal. It operates independently of FBR and of the other provincial authorities such as Punjab's PRA.

Who must register with the SRB?

A business providing taxable services in Sindh is generally expected to register with the SRB. The province maintains a broad list of taxable services covering many sectors — professional services, IT and telecom, hospitality, contractors, financial and business services, and more. If you render services in Sindh, check whether your category is taxable and whether you meet the registration requirement.

Since the taxable-services list and any thresholds are set by law and revised periodically, confirm your specific situation with the SRB or a tax adviser rather than relying on general assumptions.

Standard rate and reduced rates

The standard services rate in Sindh is 13%. As with other provinces:

• Many services are taxed at reduced rates specified by the SRB;
• Rates and the service list can change with each provincial Finance Act;
• Reduced rates may come with conditions, such as limits on claiming input tax.

So 13% is the headline rate, but you should always confirm the exact rate for your specific service and check that it is current.

Key point: 13% is Sindh's standard services rate. Reduced rates apply to many services, and rates can change each year — verify before you invoice.

How the SRB fits with FBR and other provinces

Keep the jurisdictions distinct:

• Goods are federal — FBR, under GST.
• Services in Sindh are provincial — the SRB.
• Services in another province fall under that province's authority (for example, the PRA in Punjab).

Businesses that operate in both Sindh and other provinces may need to register with more than one authority. See provincial sales tax on services in Pakistan for the full picture, and which provincial authority to register with to decide where you belong.

Filing SRB returns

After registering, a business generally needs to:

1. Charge the correct SRB rate on taxable services;
2. Issue compliant invoices showing the services tax;
3. File the SRB return on its schedule through the SRB portal;
4. Deposit the tax collected as required.

The SRB return is separate from your FBR sales tax return. If you supply both goods and services, you will be filing with both, on their own timelines, and your books must keep the two streams apart.

Input tax and cross-province limits

A key practical point is that input tax paid in Sindh generally cannot be freely adjusted against another province's output tax or against FBR's federal goods tax. Cross-adjustment is restricted. If you operate across provinces, this can affect how much tax you effectively recover — we explain it in cross-province services and input tax.

Frequently asked questions

Is the SRB part of FBR?

No. The SRB is Sindh's own authority for sales tax on services. FBR handles federal sales tax on goods. They are separate, with separate registrations and returns.

Is every service taxed at 13% in Sindh?

No. 13% is the standard rate; many services carry reduced rates, and rates can change with each Finance Act. Confirm the rate for your specific service with the SRB.

If I work in both Sindh and Punjab, do I register twice?

Possibly. Services rendered in Sindh fall under the SRB and services rendered in Punjab under the PRA, so you may need both registrations, and you would file a separate return with each authority on its own schedule. Confirm the requirements with each authority for your situation.

Iris Accounts supports Sindh services tax, so you can apply SRB rates, issue compliant invoices and keep your provincial records separate from your FBR goods records.