Actual Legal Text with Source/Reference
SRB-3-4/13/2021. In exercise of the powers conferred by sub-section (1) of section 10 of the Sindh Sales Tax on Services Act, 2011 (Sindh Act No. XII of 2011), the Sindh Revenue Board, with the approval of the Government, is pleased to direct that the following further amendments shall be made in its notification No. SRB-3-4/7/2013 dated the 18th June, 2013, namely:-
In the said notification, in the Table,
(d) after tariff heading "9824.0000" in column (1), and the entries relating thereto in column (2), following shall be inserted:-
Call Centre services exported and delivered by registered persons to persons outside Pakistan subject to the condition that the value of the export of the services is received in foreign exchange through banking channels in the business bank accounts of the registered person exporting the services and is also reported to the State Bank of Pakistan in the manner prescribed by the State Bank of Pakistan.
SRB-3-4/13/2021, Sindh Revenue Board, dated 30th June, 2021, and SRB-3-4/13/2013 dated 18th June 2013.