Sindh Sales Tax on Services Rule, 2011

Chapter-VI

PART-X

From: 2023-09-01 - To: 0000-00-00 42A. Services provided or rendered by property developers and promoters.- (1) Services provided or rendered by such property developers and promoters as are levied to tax at a specific rate not based on value, as is notified in a notification issued under the Act, shall be collected and paid by the service provider in accordance with this rule at the time and in the manner prescribed by the Act or the rules issued thereunder 2[.] (2) No input tax credit or adjustment or deduction shall be allowed to the service providers governed by this rule 3[.] (3) The fixed rate of tax, as notified, shall be paid by the service provider at the time he receives payment of the value for such services preceding the event of lease or conveyance deed: Provided that where the property is sold on installment basis, the tax shall be paid by the service provider at the time he receives the respective installments. In such cases, the total amount of tax due on a property, so sold on installment-payment basis, shall be divided proportionately on the basis of the installments as may be agreed between the…