Balochistan Sales Tax on Services Act 2015

Chapter-I

PRELIMINARY

From: 2023-08-01 - To: 0000-00-00 7. Value of a Taxable Service.- (1) The value of a taxable service is the 1[gross amount of] consideration (by whatever name called such as charges or price ) in money including all the Federal and the Provincial duties, taxes or charges, if any, which the person 2[rendering or] providing a service receives from the recipient of the service but does not include the amount of the tax 2[under this Act]. (2) In case the consideration for a service is in kind or is partly in kind and partly in money, the value of the service shall mean the open market price of the service as determined under section 8 excluding the amount 3[of] the tax 2[under this Act]. (3) In case the person who provides the service and the recipient of the service are 4[***] associated persons and the service is supplied for no consideration or for a consideration which is lower than the price at which the person provides the service to other persons who are not associated persons, the value of the service shall mean the price at which the service is provided to such other persons but does not include the tax 2[under this Act]. (4) In case a person provides a service for no consideration or for a consideration, which is lower than the price at which such a service is provided by such person, the value of the service shall mean the open market price for such a service. (5) In case of trade discounts, the value of the service shall mean the discounted price, excluding the amount of the tax 2[under this Act], provided the invoice shows that the discounted price and the related tax and the discount allowed is in conformity with customary business practice. (6) In…