Balochistan Sales Tax on Services Act 2015

Chapter-II

SCOPE OF TAX

From: 2023-08-01 - To: 0000-00-00 11. Person Liable to Pay Tax.- (1) Where a service is taxable by virtue of sub-section (1) of section 3, the liability to pay the tax shall be on the registered person providing the service. Where a service is taxable by virtue of sub-section (2) of section 3, the liability to pay the tax shall be on the person receiving the service. The Authority may, by notification in the official Gazette, specify the…