Balochistan Sales Tax on Services Act 2015

From: 2023-08-01 - To: 0000-00-00 1[SECOND SCHEDULE (Taxable Services) See Section 3 Part A Tariff Heading Description Rate of tax (1) (2) (3) 98.01 Services provided or rendered by hotels, motels, boatels, resorts, guesthouses, farmhouses, restaurants, caterers, clubs, marriage halls, lawns, mandap, pandal, shamiana, messes and hostels. 9801.1000 Services provided or rendered by hotels, motels, boatels, resorts, guesthouses and farmhouses. 1 [(i) 5% without input tax adjustment for non­corporate, nonfranchise, non-chain businesses; and (ii) 15% for corporate, franchise and chain businesses.] 9801.2000 Services provided or rendered by restaurants including cafe, coffee houses, food huts, ice­ cream shops and eateries. 2[Explanation:- services provided or rendered by restaurants whose monthly utility bills (Electricity, Gas and Telephone) are less than Rs. 20,000 per month shall be exempted.] 3[Provided that the restaurants providing or rendering services shall pay Rs. 15,000 per month or 4% of the taxable services provided or rendered during a month, whichever is higher, without input tax credit or adjustment. Provided further that the above provision of minimum tax of Rs.15,000 per month shall not apply to following restaurants which shall continue to pay sales tax at the rate of 4% of taxable services provided or rendered without input tax credit or adjustment namely; which are air-conditioned on any day in a financial year and are located within the building or premises of shopping malls or shopping plazas; or located within the building, premises or precincts of any hotel, motel, guest house or club whose services are liable to sales tax; or which are franchisers or franchisees; or having branches or more than one outlet in Balochistan’; Provided further that 2% percent will be charged, without input tax adjustment, where payment against services is received through debit or credit cards, mobile wallets or QR scanning] [***[***] (ii) Other restaurants including cafe, coffee houses, food huts, ice­cream shops and eateries excluding chainaki restaurants: - [4%] without input tax credit or adjustment] 9801.3000 Services provided or rendered by caterers,…