Introduction
The Sindh Sales Tax on services (Amendment) Bill 2018 has been passed by the Provincial Assembly and is being promulgated effective July 1, 2018.
Commentary
- The scope of clause 1(b) of Section 4 of the Act have been modified so as to extend the scope of taxable activity on account of “lease, rent, license & other similar arrangements” to “immovable property” also (with movable property). The words “other similar arrangements” is likely to be interpreted by the authorities to extend the scope to different activities of like nature.
- A proviso added to the Section 84 i-e validation, through which the inclusion of “rent of immovable property” in ambit of taxable activity has been validated with effect from July 01, 2015.
Effective date: July 01, 2015
Link of the Document
