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After the 18th Amendment[1] to the Constitution[2], goods are taxed by the federal legislature, and the services by the provinces[3]. There is no concurrency in tax. For a particular transaction, the tax is either levied by the federal legislature, or by the provinces. Under the current framework, the supply of goods is taxed by the center under the Sales Tax Act, 1990. The provinces, after the 18th Amendment, have promulgated provincial legislations to bring the taxation on services within their provincial domain.

The precautionary principle is often underemphasized in discussions of international environmental law, but this principle is important as it shifts the burden of proof to those […]

The debate over the “Basic Structure” of the Constitution of Pakistan resurfaces after every major constitutional amendment. The theory suggests that certain core features of a […]

Introduction: Late Justice Antonin Scalia of the United States Supreme Court was a curmudgeonly textualist. So hardwired was he to his philosophy of textualism that any […]

Islamabad, October 27, 2025 – The National Institute of Maritime Affairs (NIMA) proudly unveiled its flagship publication, “Navigating Legal Horizons: Seafarers’ Manual on Naval Operations and […]

In a landmark decision that can bring a breakthrough to South Asian water diplomacy, an international arbitration tribunal has categorically denied India its demand to suspend […]

Part Two of the Constitution of Bangladesh, titled “Fundamental Principles of State Policy,” outlines guiding directives for governance. These articles serve as instructions to the state […]

The war might have stopped in a ceasefire, but its tremors continue shaking off the regional order. The unprovoked attack by Israel on the nuclear facilities […]

The rise of generative AI has unlocked new frontiers in how machines read, write, and reason, but what happens when this intelligence is built on a […]

In May 2025, Pakistan’s President Asif Ali Zardari signed into law a long-awaited amendment raising the minimum legal age of marriage to 18 for both girls […]

Lahore, Pakistan — On 27th May, 2025, a panel of experts gathered at the Centre for Chinese Legal Studies at the Sheikh Ahmad Hassan School of […]

Justice Mansoor Ali Shah and Justice Munib Akhtar of the Supreme Court, both, have an established, longstanding judicial record to speak for their acumen and understanding of the law. Despite their respective chief justiceships having fallen victim to politics, strangled by the passage of the Twenty-Sixth Amendment to the Constitution of the Islamic Republic of Pakistan, 1973, their widespread contributions to the jurisprudence in Pakistan are hard to ignore.

The Punjab government unveiled the Punjab Local Government Act 2025, a comprehensive reform package that purports to decentralise governance after years of delay and uneven political […]

In Pakistan, every family has a designated hakim and at least one relative who dabbles in WhatsApp diagnoses, offering unverified remedies and unsolicited second opinions. Against […]

May 2025 saw South Asia experience one of its worst military crises in recent years. Between May 7 and May 10, the two nuclear-armed nations engaged […]

Land is not capital to which we have property rights; rather it is the place for which we have moral responsibility in reciprocity for its gift […]

“Climate action is not optional, it’s an imperative,” remarked the Secretary-General of the United Nations to world leaders at the Climate Action Summit during COP29 on […]