Law & Practice of Sales Tax on Services 2023

Case Laws, Legislative History, Notifications, Circulars, Circulars Letters etc.

In the wake of the 18th Amendment, the provinces have decided to collect sales tax on services by establishing their own respective authorities to administer enactments related to this levy. This has necessitated producing a separate book featuring a holistic view of statutory & regulatory law of each province along with circulars/instructions etc.

Content In Detail
Book Part-I
Punjab Sales Tax On Services Law
• The Punjab Sales Tax On Services Act 2012
• The Punjab Sales Tax 011 Services (Recovery) Rules 2012
• The Punjab Sales Tax On Set-Vices (Registration And De-Registration) Rules 20 12 ,
• The Punjab Sales Tax On Services (Filing Of Returns) Rules 2012
• The Punjab Sales Tax On Services (Adjustment Of Tax) Rules 2012 The Punjab Sales Tax On Services (Specific Provisions) Rules 2012
• The Punjab Sales Tax On Services (Computerized System) Rules 2012
• The Punjab Sales Tax On Services (Authorized Representatives) Rules 2012
• The Punjab Sales Tax On Services (Audit) Rules 2012
• The Punjab Sales Tax On Services (Adjudication And Appeals) Rules 2012
• The Punjab Sales Tax On Services (Alternative Dispute Resolution) Rules 2012
• The Punjab Sales Tax On Services. (Definitions) Rules 2012
• Punjab Sales Tax On Services (Enforcement) Rules, 2014
• The Punjab Sales Tax On Services (Withholding) Rules 2015
• The Punjab Sales Tax On Service (Refund) Rules, 2019
• The Punjab Sales Tax On Services (Determination Of Minimum Tax Liability) Regulations 2019
• The Punjab Electronic Invoice Monitoring System Rules 2019
• The Punjab Revenue Authority Act, 2()12
• Punjab Infrastructure Development Cess Act, 2015
• Circulars [Year-Wise Arrangement]
• Circular Letters [Year-Wise Arrangement]
• Notifications [Subject-Wise Arrangement]

Book Part-II
Sindh Sales Tax On Services Law
• The Sindh Sales Tax On Services Act, '2011
• The Sindh Sales Tax On Services Rules, 2011
• Sindh Sales Tax Special Procedure (Withholding) Rules, 2014
• The Sindh Revenue Board (Reward) Rules, 2012
• Sindh Sales Tax Special Procedure (Transportation Or Carriage Of Petroleum Oils Through Oil Tanker) Rules, 2018
• Sindh Sales Tax Special Procedure (Services Provided Or Rendered By Cab Aggregator And The Services Provided Or Rendered By The Owners Or Drivers Of The Motor Vehicles Using The Cab Aggregator Services) Rules, 209
• Sindh Sales Tax Special Procedure (Integration Of Business) Rules, 2022
• The Sindh Revenue Board Act, 2010
• Circulars [Year-.Wise Arrangement)
• Circular Letters [Year-Wise Arrangement]
• Notifications (Subject-Wise Arrangement]

Book Part III
Kpk Sales Tax On Services Law
• Khyber Pakhtunkhwa Sales Tax On Services Act. 2022
• Khyber Pakhtunkhwa Revenue Authority Act, 2022
• Khyber Pakhtunkhwa Infrastructure Development Cess Act, 2022
• Khyber Pakhtunkhwa Public Financial Management Act. 2022
• Khyber Pakhtunkhwa Revenue Authority Sales Tax On Services (Registration) Regulation :2017
• Khyber Pakhtunkhwa Sales Tax Special Procedure (Transportation Or Carriage Of Petroleum Oils Through Oil Tankers) Regulation 2018
• Khyber Pakhtunkhwa Revenue Authority (Engagement Of Private Lawyers) Regulation . 20 L8
• Khyber Pakhtunkhwa Sales Tax On Services (Withholding) Regulation , 2020
• Khyber Pakhtunkhwa Sales Tax On Services Arrears (Recovery) Rules, 2019
• Khyber Pakhtunkhwa Sales Tax On Services (Audit) Rules, 2019
• Circulars [Year-Wise Arrangement]
• Circular Letters [Year-Wise Arrangement]
• Notifications [Subject-Wise Arrangement]

Book Part-IV
Baluchistan Sales Tax On Services Law
• Baluchistan Sales Tax On Services Act 2015
• The Baluchistan Companies Profits (Workers Participation) Act 2022
• The Baluchistan Worker's Welfare Fund Act, 2022
• Baluchistan Sales Tax On Services Rules, 2018
• The Baluchistan Sales Tax Special Procedure (Withholding) Rules, 2018
• The Baluchistan Sales Tax Special Procedure (Transportation Or Carriage Of Petroleum Oils Through Oil Tanker) Rules, 2010
• The Baluchistan Sales Tax Special Procedure (Transportation Or Carriage Of Petroleum Oil Through Oil Tankers) Rules, 2019 (Amendment Rules, 2021)
• The Baluchistan Revenue Authority Act. 2015
• Baluchistan Development and Maintenance Infrastructure Cess Act. 2021
• Circulars [Year-Wise Arrangement
• Circular Letters [Year-Wise Arrangement]
• Notifications Subject-Wise Arrangement]

Book Part-V
Islamabad Sales Tax on Services Law
• the Islamabad Capital Territory (Tax on Services) Ordinance. 2001
• Circular [Year Wise Arrangement]
• Circular [Letters Year-Wise Arrangement.]
• Notifications [Subject -Wise Arrangement]