Sindh Sales Tax on Services Rule, 2011

( Sindh 587 ) The SINDH SALES TAX ON SERVICES RULES, 2011 1 Notification No. Legal/231/2011, dated 30th June, 2011.--In exercise of the powers conferred by section 2 [72] read with 3 [sections 4 [5, 6, 9, 13, 26] 5 [, 54A] and 75] of the Sindh Sales Tax on Services Act, 2011, with the approval of Government of Sindh, the Sindh Revenue Board is pleased to make the following rules. Chapter- I PRELIMINARY 1. Short title, application and commencement:-- (1). These rules may be called the Sindh Sales Tax on Services Rules, 2011. (2). They shall come into force on and from the first day of July 2011.   1 Reported as PTCL 2013 St. 403. 2 Substituted for the figures and comma “ a [5], 72” by Notification No. SRB-3-4/13/2014, dated 1st July, 2014, w.e.f. 1st July, 2014. a The figure and comma inserted by Notification No. SRB-3-4/13/2012, dated 25th July, 2012, reported as PTCL 2013 St. 605(ii). 3 Substituted for the word and figures “section 13” by Notification No. SRB-3-4/2/2012, dated 1st February, 2012, reported as PTCL 2013 St. 576. 4 Substituted for the figures and comma “9, 13” by Notification No. SRB-3-4/1/2013, dated 31st January, 2013, reported as PTCL 2013 St. 615(ii). 5 The comma, figures and alphabet inserted by Notification No. SRB-3-4/8/2020, dated 6th February, 2020, reported as PTCL 2020 St. 181(ii). Sindh 588 Sindh Sales Tax on Services Act, 2011 1 [2. Definitions.--(1) In these rules, unless there is anything   1 Rule 2 substituted by Notification No. SRB-3-4/9/2013, dated 1st July, 2013, reported as PTCL 2013 St. 718. At the time of substituted Rule was as under:-- “2. Definitions.--(1) In these rules, unless there is anything repugnant in the subject or context:-- i. “Act” means the Sindh Sales Tax on Services Act 2011; ii. “Advertising Agency” means any person engaged in providing or rendering any service connected with the making, preparation, display or exhibition of advertisement and includes an advertising consultant; iii. “Agent” means a person who is authorized to act on behalf of another (called the principal) to create a legal relationship with a third…