Proposed Budgetary Changes in Islamabad Capital Territory (Tax on Services)
- Schedule of taxable services has been revised to make the same at par with the sales tax levied on such services under the respective sales tax on services regimes. The new Schedule is as under:
| S. No. | Description | PCT Heading, if applicable | Rate of Tax |
| (1) | (2) | (3) | (4) |
| 1 | Services provided or rendered by hotels, motels, guest houses, marriage halls and lawns (by whatever name called) including“pandal” and “shamiana” services, clubs including race clubs, and caterers. | 9801.10009801.30009801.40009801.5000
9801.6000 |
16% |
| 2 | Advertisement on television and radio, excluding advertisements–(a) sponsored by an agency of the Federal or Provincial Government for health education;(b) sponsored by the Population Welfare Division relating to educational promotion campaign;(c) financed out of funds provided by a Government under grant-in-aid agreement; and
(d) conveying public service messages, if telecast on television by the World Wide Fund for Nature (WWF) or United Nations Children’s Fund (UNICEF) |
9802.1000and9802.2000 | 16% |
| 3 | Services provided by persons authorized to transact business on behalf of others–(a) stevedore;(b) customs agents; and(c) ship chandlers. | 9805.20009805.4000and9805.8000 | 16% |
| 4 | Courier services and cargo services by road provided by courier companies | 9808.00009804.9000 | 16% |
| 5 | Construction services, excluding:(i) construction projects (industrial and commercial) of the value (excluding actual and documented cost of land) not exceeding Rs. 50 million per annum.(ii) the cases where sales tax is otherwise paid as property developers or promoters.(iii) Government civil works including Cantonment Boards.
(iv) construction of industrial zones, consular buildings and other organizations exempt from income tax. (v) construction work under international tenders against foreign grants-in-aid. (vi) Residential construction projects where the covered area does not exceed 10,000 square feet for houses and 20,000 square feet for apartments |
9824.0000and9814.2000 | 16% |
| 6 | Services provided by property developers and promoters (including allied services) excluding the actual purchase value or documented cost of land. | 9807.0000andrespective subheadings of heading 98.14 | Rs.100 per square yard for land development,And Rs.50 persquare feet forbuilding construction |
| 7 | Services provided by persons engaged in contractual execution of work, excluding:(i) annual total value of the contractual works or supplies does not exceed Rs.50 million;(ii) the contract involving printing orsupplies of books. | 9809.0000 | 16% |
| 8 | Services provided for personal care by beauty parlours, clinics and slimming clinics, body massage centres, pedicure centres; including cosmetic and plastic surgery by such parlours/clinics, but excluding:(i) annual turnover does not exceed Rs.3.6 million; or(ii) the facility of air-conditioning is not installed or available in the premises. | 9810.00009821.4000 and 9821.5000 | 16% |
| 9 | Management consultancy services | 9815.4000,9819.9300 | 16% |
| 10 | Services provided by freight forwarding agents, and packers and movers. | 9805.3000,9819.1400 | Sixteen per cent or Rs. 400 per bill of lading, whichever is higher |
| 11 | Services provided by software or IT-based system development consultants. | 9815.6000 | 16% |
| 12 | Services provided by technical, scientific and engineering consultants | 9815.5000 | 16% |
| 13 | Services provided by other consultants including but not limited to human resource and personnel development services; market research services and credit rating services. | 9815.90009818.30009818.2000 | 16% |
| 14 | Services provided by tour operators and travel agents including all their allied services or facilities (other than Hajj and Umrah) | 9805.51009805.50009803.9000 | 16% |
| 15 | Manpower recruitment agents including labour and manpower supplies. | 9805.6000 | 16% |
| 16 | Services provided by security agencies | 9818.1000 | 16% |
| 17 | Services provided by advertising agents | 9805.7000 | 16% |
| 18 | Share transfer or depository agents including services provided through manual or electronic book-entry system used to record and maintain securities and to register the transfer of shares, securities and derivatives. | 9805.9000 | 16% |
| 19 | Business support services. | 9805.9200 | 16% |
| 20 | Services provided by fashion designers, whether relating to textile, leather, jewellery or other product regimes, including allied services, marketing, packing, delivery and display, etc. | 9819.6000 | 16% |
| 21 | Services provided by architects, town planners and interior decorators. | 9814.10009814.9000 | 16% |
| 22 | Services provided in respect of rent-a-car. | 9819.3000 | 16% |
| 23 | Services provided by specialized workshops or undertakings (autoworkshops; workshops for industrial machinery, construction and earth- moving machinery or other special purpose machinery etc; workshops for electric or electronic equipments or appliances etc. including computer hardware; car washing or similar service stations and other workshops). | 98.20 | 16% |
| 24 | Services provided for specified purposes including fumigation services, maintenance and repair (including building and equipment maintenance and repair including after sale services) or cleaning services, janitorial services, redging or desilting services and other similar services etc. | 98.22 | 16% |
| 25 | Services provided by underwriters, indenters, commission agents including brokers (other than stock) and auctioneers | 9819.1100,9819.1200,9819.1300 | 16% |
| 26 | Services provided by laboratories other than services relating to pathological or diagnostic tests for patients. | 98.17 | 16% |
| 27 | Services provided by health clubs, gyms, physical fitness centres, indoor sports and games centres and body or sauna massage centres | 9821.1000 and9821.20009821.4000 | 16% |
| 28 | Services provided by laundries and dry cleaners. | 9811.0000 | 16% |
| 29 | Services provided by cable TV operators. | 9819.9000 | 16% |
| Technical analysis and testing services | 9819.9400 | 16% | |
| 30 | Services provided by TV or radio program producers or production houses. | – | 16% |
| 31 | Transportation through pipeline and conduit services. | – | 16% |
| 32 | fund and asset (including investment) management services. | – | 16% |
| 33 | Services provided by inland port operators (including airports and dry ports) and allied services provided at ports and services provided by terminal operators including services in respect of public bonded warehouses, excluding the amountsreceived by way of fee under any law or bylaw | – | 16% |
| 34 | Technical inspection and certification services and quality control (standards’ certification) services | – | 16% |
| 35 | Erection, commissioning and installation services. | – | 16% |
| 36 | Event management services | – | 16% |
| 37 | Valuation services (including competency and eligibility testing services), | – | 16% |
| 38 | Exhibition or convention services | – | 16% |
| 39 | Services provided in respect of mining of minerals, oil & gas including related surveys and allied activities | – | 16% |
| 40 | Services provided by property dealers and realtors. | – | 16% |
| 41 | Call centres. | 18.5% | |
| 42 | Services provided by car/automobile | 16% |