Sindh Sales Tax on Services Rule, 2011

Chapter-VI

PART-XI

From: 2023-09-01 - To: 0000-00-00 42C. Service provided or rendered by Beauty Parlours, Beauty Clinics, Slimming Clinics, Body Massage Centers, Pedicure Centers, etc.- (1) Services provided or rendered by such Beauty Parlours, Beauty Clinics, Slimming Clinics, Body Massage Centers, Pedicure Centers, etc., as are levied to tax, shall be collected and paid by the service provider in accordance with this rule. (2) Every such Beauty Parlour, Beauty Clinic, Slimming Clinic, Body Massage Center, Pedicure Center, etc., other than the ones which are exempt from the payment of tax in terms of a notification issued under sub-section (1) of section 10 of the Act, 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. 2[(3A) The tax rate on the services provided or rendered by Beauty Parlours, Beauty Clinics, Slimming Clinics, Body Massage Centres, Pedicure Centres etc., shall be the reduced rate of 10% as prescribed under notification No. SRB-3-4/8/2013 dated 1st July, 2013, subject to the limitations, conditions and restrictions prescribed therein: Provided that where a service provider elects or opts to pay the further reduced rate of 5% on such of the services as are classified under tariff headings 9810.0000, 9821.4000 and 9821.5000 of the Second Schedule to the Act, he may do so by electronically submitting his written election or option in Form “B”, as appended to this rule, so as to reach SRB web portal within 21 days from the commencement of 31[a financial year]: Provided further that the persons already registered on or before the 20th February, 2020, may elect or opt for the further reduced rate of 5% on their services described against tariff headings 4[9810.0000], 9821.4000 and 9821.5000 by electronically submitting the Form “B” 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 “B”, whichever is later,…