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One of my client providing services of prefabricated buildings services along with material so what will be tax (sales & income) implications on such type of business

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  1. Prefabricated building supply includes both goods and services, making it a composite supply.

  2. If material is the main part, charge 18% Sales Tax (FBR); if service dominates, charge 16% Punjab Sales Tax (PRA).

  3. Registration with the relevant authority (FBR or PRA) is required.

  4. Income Tax applies under the normal business regime based on net profit.

  5. Withholding tax (Sec 153) may apply on payments received for services or contracts.

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