Sindh Revenue Board in its efforts to ensure tax compliance and increase the tax-base, had engaged in a series of meetings with the Pakistan Dental Association (PDA) for implementation of Sindh sales tax on Cosmetic and Aesthetic Dentistry services, covered under tariff heading 9842.0000 of the Sindh Sales Tax on Services Act, 2011.
02. Resultantly, the following list of cosmetic and aesthetic procedures have been identified and finalized, as being covered in the scope of Cosmetic & Aesthetic Dental services, by the PDA in coordination with SRB:
- i. Teeth whitening,
- ii. Lingual braces,
- iii. Dental veneers,
- iv. Gold teeth,
- v. Placement of diamond or other dental jewellery,
- vi. Smile makeover/ smile enhancement procedures, and
- vii. Any other such cosmetic/ aesthetic procedures undertaken to preserve, protect or enhance physical beauty or appearance and procedures falling under grade 1 'No Need' according to IOTN Index as identified by dentists.
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