PRA Second Schedule Taxable Services 2026

pra second schedule

Are you looking for the second schedule issued by PRA for 2026?

We are giving you its PDF version.

Do YOu Know About Sales TAx Rates on TAxable Services in Punjab!

Punjab Revenue Authority (PRA) levies and collects sales tax on services under the Punjab Sales Tax on Services Act 2012 (the Act).

The rates for the taxable services are:

  1. Standard rate – 16%
  2. Higher than standard rate – 19.5% (Telecommunication services)
  3. Lower than standard rate – 15% (Carriage of goods by rail or road)
  4. Reduced rate – 5%
  5. Fixed rates for property developers and freight forwarding agents

Download Second Schedule

Below file enlists taxable services for FY 2025-26.

Second Schedule is here!

Click on the below button to download PRA Second Schedule

Embedded PDF File of PRA Second Schedule

For your ease, we have also embedded the schedule below. You will find your desired taxable service against the respective PRA rate and PCT heading while scrolling down through it.

Reference

  • Punjab Sales Tax on Services Act, 2012 (updated up to Finance Act 2025).