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6

Amendment in Section 6, Act VI of 2015

Act: Balochistan Sales Tax On Services (Amendment) Act 2019

Section Provisions

ACT II OF 2019 ACT II OF 2019 BALOCHISTAN SALES TAX ON SERVICES (AMENDMENT) ACT, 2019. An Act to amend the Balochistan Sales Tax on Services Act, 2015 (Act No. VI of 2015) [Gazette of Balochistan Extraordinary, 15th January, 2019] No. PAB / Legis; V (37) / 2018, dated 15.1.2019.--- The Balochistan Sales Tax on Services (Amendment) Bill No. 37 of 2018 having been passed by the Provincial Assembly of Balochistan on 24th December, 2018 and assented to by the Acting Governor of Balochistan, on 3rd January 2019 is hereby published as an Act of the Balochistan Provincial Assembly. Preamble.---WHEREAS, it is expedient to amend the Balochistan Sales Tax on Services Act, 2015 for the purposes hereinafter appearing; It is hereby enacted as follows: - 6. Amendment in Section 6, Act VI of 2015.---In the said Act, in section 6,- (a) in subsection (1), for clause "(b)", the following shall be substituted, namely:- "(b) an activity of supply or provision of movable or immovable property by way of lease, rent, license or other similar arrangements; and" (b) in subsection (3), in clause (a), for the word "employee", the word "employer" shall be substituted.