Sindh Sales Tax on Services Rule, 2011

Chapter-VI

PART-XI

From: 2023-09-01 - To: 0000-00-00 1[42CC. Services provided or rendered by Healthcare centres, gyms or physical fitness centres, etc.- (1) Services provided or rendered by such healthcare centres, gyms or physical fitness centres, etc., as are levied to tax under tariff heading 9821.1000 of the Second Schedule to the Act, shall be collected and paid by the service provider in accordance with this rule. (2) Every such healthcare centre, gym or physical fitness centre, etc., shall register itself under section 24 of the Act, read with the provisions of Chapter-II of these rules. (3) The value of taxable services for the purpose of levy of sales tax shall be the gross amount charged for the services provided or rendered. (4) The tax rate on the services provided or rendered by the healthcare centre, gym or physical fitness centre, etc., shall be the standard rate of 13%: Provided that where a service provider elects or opts to pay the reduced rate of 5% on such of the services as are classified under tariff heading 9821.1000 of the Second Schedule to the Act, he may do so by electronically submitting his written election or option in Form “G”, as appended to this rule, so as to reach SRB web portal within 21 days from the commencement of 1[a financial year]: Provided further that the persons already registered on or before the 20th February, 2020, may elect or opt for the reduced rate of 5% on their services described against tariff heading 9821.1000 by electronically submitting the Form “G” on SRB web portal by 24th February, 2020, and, in such a case, their option or election shall be effective from the 15th day of February, 2020, or from a date 3 days after the date of their electronic submission of Form “G”, whichever is later, subject to the condition that their Point of Sales (POS) machine issuing electronic invoices is successfully linked with the SRB system before the afore-mentioned effective date to the satisfaction of the Board 2[:] Provided further that the persons commencing their economic activity in relation to such of the services as are described against tariff heading 9821.1000 for the first time after the first day of March 2020, may submit such…