A. Executive Summary 

1. We hope that your your goodlsef & team would have taken advantage of 50% stay and / or Fresh Consignment as per the views given earlier in TLQC 3346 and will keep eyes on the Expected Development as future development on the matters as well as expected FCCP hearings and decision. Please free to contact us for the meeting or formal advice of the matters, to better planning.

2.  Although all the Commentaries are to the extent of the Subscribed IDs only, however, your Goodself is allowed to share this QC to the Relevant Department and Others to Impart Knowledge to the maximum Employees, Relatives, Groups, etc.

3. May Allah give Taufiq to the Sindh Govt to use the Cess funds for Inftrasture Development (as Punjab, etc Govts are using the same). 

B. Updated Commentary

Further to matters in Background para C & KQU 3793 of 14.2.26, being an Important matter, we would inform you about Article written by Mr Shahnawaz Akhter Sindh reduces infrastructure cess, FPCCI hails move to ease business costs (Attachment 2448.1) in ensuring paragraphs.

2. The Sindh government has reduced the infrastructure development cess from 1.85% to between 0.80% and 0.85%, a move aimed at lowering the cost of doing business and boosting trade in the province.

3. The decision has been warmly welcomed by the FPCCI. In a statement, FPCCI President Atif Ikram Sheikh said the reduction is a positive step that will lead to an annual cost saving of approximately USD 700 million for businesses. He also noted that the move resolves a 20-year-old issue and abolishes the infrastructure cess under the EF scheme, providing major relief to the business community.

4. FPCCI Senior Vice President Saqib Fayyaz Magoon highlighted that the business community currently has court cases worth around PKR 350 billion related to the Sindh Infrastructure Development Cess. Under the new system, traders with court cases will pay 15% installments by July 31.7.25; 31.10.26; and 31.7.27, easing the financial burden, while importers benefit from the one percent reduction.

5. Regional Chairman Sindh and FPCCI Vice President Abdul Mohaimin Khan expressed gratitude to provincial officials including Mukesh Kumar Chawla, Zia-ul-Hassan Lanjar, and Murtaza Wahab for the reform. He said the measure will speed up clearance processes at ports and reduce operational costs.

6. FPCCI Vice President Asif Sakhi added that traders with court cases will now pay 0.85%, while those without court cases will pay 0.80%, reflecting a significant step in industry-friendly reforms. FPCCI hopes the Sindh government will continue supporting businesses with similar measures.

C. Multiplication 

Although all the Commentaries are to the extent of the Subscribed IDs only, however, your Goodself is allowed to share this QC to the Relevant Department and Others to Impart Knowledge to the maximum Employees, Relatives, Groups, etc.

D. List of Relevant DNVC & TLQCs

a)     3447 of 27.2.26 about Sindh Development and Maintenance of Infrastructure Cess (Amendment) Act, 2026 – Gazette - in trail, blue and italics

b)    3446 of 26.2.26 about Four Provinces Infrastructure Development Cess – FCCP Interim order & KC Views

c)     DNVC of 17.2.26 about FPCCI welcomes cut in infrastructure development cess by Sindh govt-BR

d)    DNVC of 17.2.26 about Sindh cuts infrastructure cess after two decades-DD

e)     1644 of 16.9.21 about Sindh Infrastructure Development Cess - SCP Interim Relief

f)     1585 of 16.7.21 about Urgent appeal to SCP against SHC order on Sindh Infrastructure Development Cess

g)    1506 of 11.6.21 about Sindh Infrastructure Development Cess upheld; Advocate Mr Almani Opinion - SHC

h)    370 about SHC granted interim relief about Sindh Infrastructure Development Cess Act;  

i)      696 about Balochistan Infrastructure Development Cess (BIDC) Act, 2019,

j)      1357 about Balochistan Infrastructure Development Cess exemption for certain CPEC Project (Grant in-Aid Project) &

k)    1451 about Balochistan Development & Maintenance of Infrastructure Cess Act, 2021;

l)      53, 1031 & 1062 about Punjab Infrastructure Development Cess matters, etc; and 

m)   1218 about KPK Cess @ 0.125% on Gold & other Metal and Other Goods @ 1% + Rs 2 per KM

E. Further details and Services

Should you require any clarification or explanations in respect of the above Sindh Infrstructure Cess, Super Tax u/s 4B or 4C, Income Tax, Federal & Provincial Sales Tax or Withholding Tax Statement, Advisory, Return Filing or Review (OR Zakat Calculation Services alongwith Muftian e Kirams), please feel free to email Mr Amsal at amsal@kasbati.co with CC to info.kasbati@professional-excellence.com, asif.s.kasbati@professional-excellence.com.

Best regards for Here & Hereafter
Asif S Kasbati (FCA, FCMA & LLB)

Managing Partner 

Kasbati & Co (1400+ Tax, Levies, Companies, Economy, Inflation, HR, Banking, Finance, etc

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