THE PUNJAB SALES TAX ON SERVICES ACT 2012 MCQs 54 min Score: 0 Attempted: 0/54 Subscribe 1. Services provided by hotels (classification 9801.1000) are taxed at which rate for small non-corporate businesses? (A) 16% (B) 0% (C) 5% without input tax adjustment (D) 19.5% 2. Restaurants services under classification 9801.2000 are taxed at: (A) 5% (B) 16% (C) 0% (D) 10% 3. Clubs including race clubs are taxed at: (A) 5% (B) 16% (C) 0% (D) 19% 4. Catering services are taxed at: (A) 16% (B) 10% (C) 5% without input tax adjustment (D) 0% 5. Advertisement on television is taxed at: (A) 16% (B) 5% (C) 0% (D) 20% 6. Courier services tax rate is: (A) 10% (B) 5% (C) 16% (D) 0% 7. Telecommunication services are generally taxed at: (A) 16% (B) 5% (C) 0% (D) 19.5% 8. Internet services provided to educational institutions are: (A) Taxed 16% (B) Exempt (C) 5% (D) Zero-rated/dedicated exemption 9. Health insurance for individuals is taxed at: (A) 5% (B) 10% (C) 16% (D) 0% 10. Insurance agents are taxed at: (A) 10% (B) 5% (C) 16% (D) 0% 11. Stock brokers services are taxed at: (A) 0% (B) 5% (C) 16% (D) 19% 12. Shipping agents services tax rate is: (A) 5% (B) 16% (C) 0% (D) 10% 13. Freight forwarding agents are taxed per bill of lading at: (A) Rs. 1000 (B) Rs. 500 (C) 5% (D) 16% 14. Construction services (general category) are taxed at: (A) 5% without input tax adjustment (B) 10% (C) 16% (D) 0% 15. Property developers services tax rate is: (A) 5% (B) 16% (C) Fixed per sq yard/sq ft (D) 0% 16. Beauty parlors services are taxed at: (A) 16% (B) 5% without input tax adjustment (C) 0% (D) 20% 17. Call centres services tax rate is: (A) 5% (B) 16% (C) 0% (D) 19% 18. Banking companies services are taxed at: (A) 5% (B) 16% (C) 10% (D) 0% 19. Property dealers services tax rate is: (A) 16% (B) 5% without input tax adjustment (C) 0% (D) 19.5% 20. Fashion designers services are taxed at: (A) 5% without input tax adjustment (B) 16% (C) 0% (D) 20% 21. Architects services are taxed at: (A) 16% (B) 10% (C) 0% (D) 5% without input tax adjustment 22. Rent-a-car services for end consumers are taxed at: (A) 16% (B) 5% (C) 0% (D) 10% 23. Manufacturing/job work services tax rate is: (A) 16% (B) 5% without input tax adjustment (C) 0% (D) 19% 24. Security agency services tax rate is: (A) 5% (B) 0% (C) 16% (D) 19% 25. Advertising agents services tax rate is: (A) 10% (B) 5% (C) 0% (D) 16% 26. Security alarm services fall under: (A) 0% (B) 5% (C) 16% (D) 20% 27. Laboratories (non-medical) are taxed at: (A) 5% (B) 16% (C) 0% (D) 19% 28. Gym and fitness services tax rate is: (A) 5% without input tax adjustment (B) 16% (C) 0% (D) 10% 29. Laundries and dry cleaners tax rate is: (A) 5% without input tax adjustment (B) 16% (C) 0% (D) 19% 30. Cable TV operators tax rate is: (A) 16% (B) 0% (C) 5% (D) 10% 31. TV/radio production houses are taxed at: (A) 5% (B) 16% (C) 0% (D) 10% 32. Logistics services tax rate is: (A) 16% (B) 5% (C) 0% (D) 19% 33. Photography services tax rate is: (A) 16% (B) 5% without input tax adjustment (C) 0% (D) 19% 34. Construction contractors (general) tax rate is: (A) 20% (B) 16% (C) 0% (D) 5% without input tax adjustment 35. Management consultancy services tax rate is: (A) 0% (B) 5% (C) 16% (D) 10% 36. Security services (security agency) tax rate is: (A) 16% (B) 5% (C) 0% (D) 19% 37. Call centre services tax rate is: (A) 10% (B) 5% (C) 0% (D) 16% 38. Tour operators tax rate is: (A) 0% (B) 16% (C) 5% without input tax adjustment (D) 19% 39. Visa processing services tax rate is: (A) 10% (B) 5% (C) 0% (D) 16% 40. Packaging services tax rate is: (A) 16% (B) 5% without input tax adjustment (C) 0% (D) 19% 41. Cold storage services tax rate is: (A) 0% (B) 16% (C) 5% without input tax adjustment (D) 10% 42. Market research agencies tax rate is: (A) 10% (B) 5% (C) 0% (D) 16% 43. Accountants and auditors tax rate is: (A) 10% (B) 0% (C) 16% or 5% depending category (D) 20% 44. Goods transport by air tax rate is: (A) 16% (B) 5% (C) 0% (D) 10% 45. Property management services tax rate is: (A) 0% (B) 16% (C) 5% without input tax adjustment (D) 19% 46. Warehousing services tax rate is: (A) 16% (B) 5% without input tax adjustment (C) 0% (D) 19% 47. Security agencies tax rate is: (A) 16% (B) 5% (C) 0% (D) 10% 48. Hair transplant services tax rate is: (A) 0% (B) 16% (C) 5% without input tax adjustment (D) 10% 49. Franchise services tax rate is: (A) 5% (B) 16% (C) 0% (D) 10% 50. Supply chain management services tax rate is: (A) 16% (B) 5% (C) 0% (D) 10% 51. Data processing services tax rate is: (A) 10% (B) 5% (C) 0% (D) 16% 52. Parking services tax rate is: (A) 16% (B) 5% without input tax adjustment (C) 0% (D) 10% 53. Dress designing services tax rate is: (A) 0% (B) 16% (C) 5% without input tax adjustment (D) 10% 54. Call centres services tax rate is: (A) 0% (B) 5% (C) 16% (D) 10%
