Sindh Sales Tax on Services Act, 2011

Chapter-I

PRELIMINARY

From: 2023-09-01 - To: 0000-00-00 4. Economic activity.--(1) An economic activity means any activity carried on 2[* * *] by a person that involves or is intended to involve the provision of services to another person and includes-- (a) an activity carried on in the form of a business, including a profession, calling, trade or undertaking of any kind, whether or not the activity is undertaken for profit; 3[(b) an activity of supply or provision of movable or immovable property by way of lease, rent, license or other similar arrangement; and] (c) a one-off adventure or concern in the nature of a trade. (2) Anything done or undertaken during the commencement or termination of an economic activity is part of the economic activity. (3) An economic activity does not include-- (a) the activities of an employee providing services in that capacity to an employer; 1[:] 2[Provided that the activities of the employee for which he earns any fee or commission from the employer shall be treated as an economic activity; or] (b) a private recreational pursuit or hobby of an individual 3[.] 4[(c) * * * (d) * * *] _____________________________________________________ 1-The words “continuously or regularly” omitted by the Sindh Finance Act, 2014 (XVII of 2014), (Assented on: 7th July, 2014). 2-Clause (b) substituted by the Sindh Sales Tax on Services (Amendment) Act, 2018 (VII of 2018), assented on 4th April, 2018, reported as PTCL 2018 BS. 457, this amendment shall be deemed to have taken effect on and from 1st day of July, 2015. At the time of substitution Clause (b) was as under:-- "(b) the supply of moveable property by way of lease, license or similar arrangement; and" Replaced for the semi-colon and the word “a [or]” by the…