S.R.B. 3-4/4/2011, dated 24th August, 2011

SROS: S.R.B. 3-4/4/2011, dated 24th August, 2011 S.R.B. 3-4/4/2011, dated 24th August, 2011:- In exercise of the powers conferred by section 72 of the Sindh Sales Tax on Services Act, 2011, read with Section 13 thereof, the Sindh Revenue Board, is pleased to direct that the following further amendments shall be made in the Sindh Sales Tax on Services Rules, 2011, namely:- In the aforesaid Rules, (1) For rule 21, the following shall be substituted, namely:- 21. Application.--- The provisions of this chapter shall apply to the registered persons who claim adjustments or deductions under the provisions of section 15 of the Act in respect of the sales tax paid on purchase or receipt of goods and services used or consumed in any taxable services provided or rendered by them.; (2) in rule 22, for sub-rules(1),(2) and(3), the following shall be substituted, namely:- (1) Subject to the provisions of rule 22A and other relevant provisions of the Act and the rules and notifications issued there under, a registered person who holds a tax invoice(for the purchase of goods or services used or consumed in providing or rendering of taxable services) in his name, bearing his sales tax registration/NTN, shall be entitled to deduct/adjust input tax paid during the relevant tax period, subject to the condition that the input tax in relation to the taxable services shall be worked out first and the amount, so worked out, shall be bifurcated for the services provided or rendered in Sindh and also taxed in Sindh and for those provided or rendered outside Sindh and also not taxed in Sindh: Provided that where the registered person did not deduct or adjust the input tax in the relevant period, he may claim such input tax deduction or adjustment in the tax returns for any of the four succeeding tax periods. (2) The Input tax paid on goods and services used in providing or rendering non-taxable or exempt services and also on the services provided or rendered outside Sindh shall not be admissible. (3) In case an input is used in providing or rendering taxable services and also non-taxable or exempt services and the services provided or rendered outside Sindh, the input tax shall be…