According to the notification issued by SRB, any marriage halls in the province with a plot area measuring 800 square yards (~26 Marla) or less have been exempted from 13% sales tax.
The latest working tariff for the tax year 2018 states that 13% sales tax has to be paid on services provided by marriage halls and lawns.
The marriage lawns or halls that are built within 800 square yards are, however, exempted from this tax.
It is to be noted that the exemption is conditional and will not apply in case of marriage halls and lawns:
- which are air-conditioned on any day in a financial year
- located within the building, premises or precincts of a hotel, motel, guest house, restaurant or club whose services are liable to tax
- as are owned, managed or operated by caterers whose services are liable to tax
- which are franchisers or franchisees; and having branches or more than one hall or lawn in Sindh