A. UPDATED COMMENTARY

Further to matters in Background para C & KQU 3808 of 27.2.26, being an Important matter, we would inform you about The Sindh Development and Maintenance of Infrastructure Cess (Amendment) Act, 2026 (Attachment 3447.1 - not in Govt web but found from authentic WA source) in ensuring paragraphs.

2. The Sindh Development and Maintenance of Infrastructure Cess (Amendment) Bill, 2026 having been passed by the Provincial Assembly of Sindh on 13.2.26 and assented to by the Governor of Sindh on 19.2.26 is published as an Act of the Legislature of Sindh.

3. The above 2026 Act is to amend the Sindh Development and Maintenance of Infrastructure Cess Act 2017 (Attachment 3447.2)

4. The Government of Sindh in Coordination with Pakistan Single Window and Department of Excise and Taxation (Sindh) are successfully uploading the amendments made in the Sindh Development and Maintenance Infrastructure Cess Act 2026 in the PSW system. Hopefully in a day it will be reflected in the system.

5. The following key are the main points pertaining to the amendments:

(a) Importers not involved in litigation shall pay cess @ 0.80% of the value goods upto 28.2.29 and 0.85% thereafter.

(b) Importers involved in litigation are unconditionally required to withdraw all cases and enter into an settlement agreement with Excise department in order to avail the rate of 0.85% otherwise they shall be liable to pay the statutory rate of 1.85%.

(c) Importer/ Exporters registered under the Export facilitation scheme are Exempt from Cess on imports however the Exemption shall be subject to approval by the Director General after verification of EFS credentials.

(d) Thanks to PBC & KCCI Teams for reduction in rates of Cess and timely feeding in the system for benefit of the business community at large.

B. LIST OF RELEVANT DNVC & TLQCs

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

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

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

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

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

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

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

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

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

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

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

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

C. FURTHER DETAILS & SERVICES

Should you require any clarification or explanations in respect of the above or otherwise, or require Advance on 4B or 4C, Income Tax, Federal & Provincial Sales Tax or Withholding Tax Statement, Advisory, Return Filing or Review services, 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 

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