Sindh Sales Tax on Services Act, 2011

Chapter-I

PRELIMINARY

From: 2023-09-01 - To: 0000-00-00 3. Taxable Service: 1[(1) A taxable service is a service listed in the Second Schedule to this Act, which is provided by a person from his office or place of business in Sindh in the course of an economic activity, including the commencement or termination of the activity. Explanation.--This sub-section deals with services provided by persons, regardless of whether those services are provided to resident persons or non-resident persons.] (2) A service that is not provided by a registered person shall be treated as a taxable service if the service is listed in the Second Schedule to this Act and 1[is provided to a resident person by a non-resident person in the course of an economic activity]: 2[***] Explanation: This sub-section deals with services provided by non-resident persons to resident persons 3[whether or not the said resident person is an end consumer of such services]. (3) For the purposes of sub-section (2), where a person has a registered office or place of business in Sindh and another outside Sindh, the registered office or place of business in Sindh and that outside Sindh shall be treated as separate legal persons. (4) The Board may, 4[***] by notification in the official Gazette, prescribe rules for determining the conditions under which a particular service or class of services will be considered to have been provided by a person from his registered office or place of…