{"schema_version":"legis-intel-library-graph/1","record_id":"pk-code-f839ac32338c23cb","facsimile_relationships":[],"coverage":{"record_id":"pk-code-f839ac32338c23cb","outbound":[],"inbound":[],"internal":["internal-c5d13df453a4c3f23e61","internal-87ecaa9bc2ca17286854","internal-aeeed911a1c81ba6ef7d","internal-960217ad0e8e5a1e02b4","internal-d72ec4512c1b9d4d3f06","internal-f67b127b35860e114b4d"],"external_outgoing":[],"external_incoming":[],"unresolved":["unresolved-95422952c1293566ca7a","unresolved-4af42652385f2de42d96","unresolved-383544fedee1bef6bafc","unresolved-2bb73ad943c58159a182","unresolved-4f007a61bbcfd232732b","unresolved-3f51a3e8146a6c1f4ad3","unresolved-8f28245f4f9b152cda9f","unresolved-82405f1ef84b78076ed6","unresolved-667f272030a551c7f89a","unresolved-de924a80696ed08fb741","unresolved-d482fc8d47b3ed8a1ef3","unresolved-b1a0dc72fc0949799c96","unresolved-09d96dee3413be4ec753","unresolved-59b70b46b29fe059ee64","unresolved-873ec4b633ced8d63180","unresolved-35a7e4bcfdfcda87ba6e","unresolved-5c16efef2558067d529f","unresolved-5b3408a1dc7373da06ea","unresolved-8ba8160f0360fe57b4df","internal-87ecaa9bc2ca17286854","internal-aeeed911a1c81ba6ef7d","internal-d72ec4512c1b9d4d3f06"],"status":"source_citations_examined","resolved_outbound":0,"resolved_internal":3},"citations":[],"incoming":[],"internal_references":[{"id":"internal-c5d13df453a4c3f23e61","source":"pk-code-f839ac32338c23cb","target":"pk-code-f839ac32338c23cb","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":3393,"character_end":3412,"quote":"3.  Scope of tax.— ","quote_sha256":"247ea44b25b759bc8467d262a71c597cab3e2bc7ee82add321ed8cf9e77e67ac","reader_fragment":"p-1780-3489-04c3143e2c04c691","reader_url":"/laws/pk-code-f839ac32338c23cb#p-1780-3489-04c3143e2c04c691","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-1780-3489-04c3143e2c04c691","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":4902,"character_end":4911,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-3489-5248-a10be6fc742f4d25","reader_url":"/laws/pk-code-f839ac32338c23cb#p-3489-5248-a10be6fc742f4d25","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":4732,"character_end":5141,"quote":"shall apply, mutatis \r\nmutandis, to the services rendered or provided under this Ordinance, namely: − \r\n(a) clause (b) of sub-section (2) and sub-sections (6) and (7) of section 3; \r\n7[b) serial number 2,  and serial number 8A  in column (1), and the entries \r\nrelating thereto of the Fifth Schedule read with section 4; \r\nc) sub-sections (2), (3), (6) and (7) of section 13; and  \r\n                          ","quote_sha256":"fa8df9c62895a4cedf7bdf45f9dc9a8d9d45271f379546da4ff18d72bcf2cbb0","reader_fragment":"p-3489-5248-a10be6fc742f4d25","reader_url":"/laws/pk-code-f839ac32338c23cb#p-3489-5248-a10be6fc742f4d25","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-87ecaa9bc2ca17286854","source":"pk-code-f839ac32338c23cb","target":"pk-code-f839ac32338c23cb","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":5042,"character_end":5051,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-3489-5248-a10be6fc742f4d25","reader_url":"/laws/pk-code-f839ac32338c23cb#p-3489-5248-a10be6fc742f4d25","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":4872,"character_end":5281,"quote":"d sub-sections (6) and (7) of section 3; \r\n7[b) serial number 2,  and serial number 8A  in column (1), and the entries \r\nrelating thereto of the Fifth Schedule read with section 4; \r\nc) sub-sections (2), (3), (6) and (7) of section 13; and  \r\n                                                             \r\n2Sub-section (1) substituted by Finance (Supplementary) Act, 2022.  \r\n3New sub-section (1A) inserted by","quote_sha256":"45d806b29460936585b8735e06aff98d2b0015f86ae5de36d214bb90d2da3ab9","reader_fragment":"p-3489-5248-a10be6fc742f4d25","reader_url":"/laws/pk-code-f839ac32338c23cb#p-3489-5248-a10be6fc742f4d25","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-aeeed911a1c81ba6ef7d","source":"pk-code-f839ac32338c23cb","target":"pk-code-f839ac32338c23cb","provision_kind":"section","provision_number":"13","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":5096,"character_end":5106,"quote":"section 13","quote_sha256":"50c92c2f0fc37afc48af1a6a3279c607c7d6468f32e5617678a43d958b50b851","reader_fragment":"p-3489-5248-a10be6fc742f4d25","reader_url":"/laws/pk-code-f839ac32338c23cb#p-3489-5248-a10be6fc742f4d25","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":4926,"character_end":5336,"quote":" number 2,  and serial number 8A  in column (1), and the entries \r\nrelating thereto of the Fifth Schedule read with section 4; \r\nc) sub-sections (2), (3), (6) and (7) of section 13; and  \r\n                                                             \r\n2Sub-section (1) substituted by Finance (Supplementary) Act, 2022.  \r\n3New sub-section (1A) inserted by the Finance Act, 2021.  \r\n4The words brackets and figu","quote_sha256":"d8dab34a7e93fe1cff055b556ad59edf09c399edaf686cea12f3e749db6deb4f","reader_fragment":"p-3489-5248-a10be6fc742f4d25","reader_url":"/laws/pk-code-f839ac32338c23cb#p-3489-5248-a10be6fc742f4d25","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-960217ad0e8e5a1e02b4","source":"pk-code-f839ac32338c23cb","target":"pk-code-f839ac32338c23cb","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":3393,"character_end":3412,"quote":"3.  Scope of tax.— ","quote_sha256":"247ea44b25b759bc8467d262a71c597cab3e2bc7ee82add321ed8cf9e77e67ac","reader_fragment":"p-1780-3489-04c3143e2c04c691","reader_url":"/laws/pk-code-f839ac32338c23cb#p-1780-3489-04c3143e2c04c691","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-1780-3489-04c3143e2c04c691","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":5461,"character_end":5470,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-5248-7024-4007dbd57deb17e9","reader_url":"/laws/pk-code-f839ac32338c23cb#p-5248-7024-4007dbd57deb17e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":5291,"character_end":5700,"quote":"ce Act, 2021.  \r\n4The words brackets and figure “column (2) of” inserted by the Finance Act, 2015  \r\n5Expression substituted by Finance (Supplementary) Act, 2022.  \r\n6In section 3, – in sub-section (1), in the first proviso, for the semicolon, a colon shall be substituted and thereafter the following new \r\nproviso inserted by the Finance Act, 2025 .  \r\n7 expression added through Finance Act, 2023.  \r\nIslam","quote_sha256":"5697a39f2bef90f3952fcc556af753a0835270f2810467ec4e690bba8c5b82c5","reader_fragment":"p-5248-7024-4007dbd57deb17e9","reader_url":"/laws/pk-code-f839ac32338c23cb#p-5248-7024-4007dbd57deb17e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-d72ec4512c1b9d4d3f06","source":"pk-code-f839ac32338c23cb","target":"pk-code-f839ac32338c23cb","provision_kind":"section","provision_number":"13","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":5890,"character_end":5900,"quote":"section 13","quote_sha256":"50c92c2f0fc37afc48af1a6a3279c607c7d6468f32e5617678a43d958b50b851","reader_fragment":"p-5248-7024-4007dbd57deb17e9","reader_url":"/laws/pk-code-f839ac32338c23cb#p-5248-7024-4007dbd57deb17e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":5720,"character_end":6130,"quote":"ry (Tax on Services) Ordinance, 2001 \r\n \r\n5 \r\n \r\n9[(d) serial number 48, 147 and 163 in column (1), and entries relating thereto \r\nof Table 1 of Sixth Schedule read with section 13.”. \r\n \r\n8[(2B) The tax levied under sub -section (1) shall not be applicable to regulatory and \r\nlicensing services rendered or provided by an organization established by or under a Federal \r\nstatute]. \r\n \r\n(3)  All the provision","quote_sha256":"d796b6290c2a5826ab99a5653994fd6dc838fee4168635a39ba14bb05e9e5c88","reader_fragment":"p-5248-7024-4007dbd57deb17e9","reader_url":"/laws/pk-code-f839ac32338c23cb#p-5248-7024-4007dbd57deb17e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-f67b127b35860e114b4d","source":"pk-code-f839ac32338c23cb","target":"pk-code-f839ac32338c23cb","provision_kind":"section","provision_number":"3","qualifier":"(2)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":3393,"character_end":3412,"quote":"3.  Scope of tax.— ","quote_sha256":"247ea44b25b759bc8467d262a71c597cab3e2bc7ee82add321ed8cf9e77e67ac","reader_fragment":"p-1780-3489-04c3143e2c04c691","reader_url":"/laws/pk-code-f839ac32338c23cb#p-1780-3489-04c3143e2c04c691","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-1780-3489-04c3143e2c04c691","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":7332,"character_end":7344,"quote":"section 3(2)","quote_sha256":"1dc035b60fa08d462c48219f34fe84b910892c11d3397120f62fed2b63c4d9d7","reader_fragment":"p-7024-8714-934b1dacc553f74c","reader_url":"/laws/pk-code-f839ac32338c23cb#p-7024-8714-934b1dacc553f74c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":7162,"character_end":7574,"quote":"Sub-Section (4) inserted by the Finance,  Act, 2025. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n6 \r\n \r\n11[Table-1] \r\n [See section 3(2)] \r\n \r\nS. No. Description \r\nPCT Heading,  \r\nif applicable \r\nRate of Tax \r\n(1) (2) (3) (4) \r\n14[1. (i) Services provided or rendered by hotels, \r\nmotels, guest houses, farmhouses, \r\nmarriage halls, lawns, clubs and caterers. \r\n \r\n(","quote_sha256":"c6c9a86d3e29b78c20ee815eab71e9e03e0e192143e3509bf393f56b646695ae","reader_fragment":"p-7024-8714-934b1dacc553f74c","reader_url":"/laws/pk-code-f839ac32338c23cb#p-7024-8714-934b1dacc553f74c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}}],"external_references":[],"external_incoming":[],"unresolved":[{"id":"unresolved-95422952c1293566ca7a","source":"pk-code-f839ac32338c23cb","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":247,"character_end":264,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-0-1780-d803bce3b8a4261d","reader_url":"/laws/pk-code-f839ac32338c23cb#p-0-1780-d803bce3b8a4261d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":77,"character_end":494,"quote":" amended up to 30th June, 2025) \r\n \r\nThe \r\nISLAMABAD CAPITAL TERRITORY \r\n(TAX ON SERVICES)  \r\nORDINANCE,  \r\n2001 \r\n \r\n(ORDINANCE NO. XLII OF 2001) \r\n \r\n   \r\nUpdated vide Finance Act, 2025 \r\n                     By \r\na team of Provincial Taxes Wing, \r\nFederal Board Revenue, \r\nIslamabad. \r\n \r\n \r\n(Any inadvertent error may kindly be reported for necessary correction to any of above \r\nmentioned officers at following p","quote_sha256":"90e65351c4fca8c02c24fc9c9a57e211b1dde9d2e12ee2aaedad19317f6a9408","reader_fragment":"p-0-1780-d803bce3b8a4261d","reader_url":"/laws/pk-code-f839ac32338c23cb#p-0-1780-d803bce3b8a4261d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4af42652385f2de42d96","source":"pk-code-f839ac32338c23cb","title":"Amendments by the Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":532,"character_end":567,"quote":"Amendments by the Finance Act, 2025","quote_sha256":"0f264223c8836a588ce015645a38dd8e0b9ece0788de1121443b296ef32b564b","reader_fragment":"p-0-1780-d803bce3b8a4261d","reader_url":"/laws/pk-code-f839ac32338c23cb#p-0-1780-d803bce3b8a4261d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":362,"character_end":797,"quote":". \r\n \r\n \r\n(Any inadvertent error may kindly be reported for necessary correction to any of above \r\nmentioned officers at following phone number): \r\n \r\nPh: 051-9216838 \r\n(Amendments by the Finance Act, 2025 have been shown in RED) \r\n \r\n \r\n  \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n2 \r\n \r\nTable of Contents \r\n \r\nISLAMABAD CAPITAL TERRITORY (TAX ON SERVICES) ORDINANCE, 2001 ......... ","quote_sha256":"da20b44387d5d63e908ae9f236df6d4aa751aa1bda3af52ed81f66be077806ba","reader_fragment":"p-0-1780-d803bce3b8a4261d","reader_url":"/laws/pk-code-f839ac32338c23cb#p-0-1780-d803bce3b8a4261d","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-383544fedee1bef6bafc","source":"pk-code-f839ac32338c23cb","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":3370,"character_end":3389,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-1780-3489-04c3143e2c04c691","reader_url":"/laws/pk-code-f839ac32338c23cb#p-1780-3489-04c3143e2c04c691","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":3200,"character_end":3619,"quote":"In this Ordinance, unless there is anything repugnant in the subject or \r\ncontext, the words and expression used but not defined shall have the same meaning as in the  \r\nSales Tax Act, 1990. \r\n3.  Scope of tax.— 2[(1) Subject to the provisions of this Ordinance, there shall be charged, \r\nlevied and paid a tax known as sales tax at rates specified in column (4) of Table -1 of the \r\nSchedule to this Ordinance of the v","quote_sha256":"da95c2c7d71e7f3344f1ee3b259558841377a6e561bf77e5c578c3e1f703a58c","reader_fragment":"p-1780-3489-04c3143e2c04c691","reader_url":"/laws/pk-code-f839ac32338c23cb#p-1780-3489-04c3143e2c04c691","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2bb73ad943c58159a182","source":"pk-code-f839ac32338c23cb","title":"Sales Tax Act,1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":4650,"character_end":4668,"quote":"Sales Tax Act,1990","quote_sha256":"ca82935ab943ae640863cb3979b093a1a4d2a633f7cfcbeaac3231927b171f58","reader_fragment":"p-3489-5248-a10be6fc742f4d25","reader_url":"/laws/pk-code-f839ac32338c23cb#p-3489-5248-a10be6fc742f4d25","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":4480,"character_end":4898,"quote":"s Ordinance, as the case may be,] in the same manner \r\nand at the same time, as if it were a sales tax leviable under sections 3, 3A or 3AA, as the case \r\nmay be, of the Sales Tax Act,1990. \r\n [(2A) The following provisions of the Sales Tax Act, 1990, shall apply, mutatis \r\nmutandis, to the services rendered or provided under this Ordinance, namely: − \r\n(a) clause (b) of sub-section (2) and sub-sections (6) and (7)","quote_sha256":"de5cf9521dea99170a43e5c049f079f602c45f15e997de82d549d1fa780c6928","reader_fragment":"p-3489-5248-a10be6fc742f4d25","reader_url":"/laws/pk-code-f839ac32338c23cb#p-3489-5248-a10be6fc742f4d25","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4f007a61bbcfd232732b","source":"pk-code-f839ac32338c23cb","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":4711,"character_end":4730,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-3489-5248-a10be6fc742f4d25","reader_url":"/laws/pk-code-f839ac32338c23cb#p-3489-5248-a10be6fc742f4d25","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":4541,"character_end":4960,"quote":" the same time, as if it were a sales tax leviable under sections 3, 3A or 3AA, as the case \r\nmay be, of the Sales Tax Act,1990. \r\n [(2A) The following provisions of the Sales Tax Act, 1990, shall apply, mutatis \r\nmutandis, to the services rendered or provided under this Ordinance, namely: − \r\n(a) clause (b) of sub-section (2) and sub-sections (6) and (7) of section 3; \r\n7[b) serial number 2,  and serial number 8A  ","quote_sha256":"0cd88e81fa3c57cde7c5e32584316da116c7c2e59f5c07d7d8ecbc0aee8429e9","reader_fragment":"p-3489-5248-a10be6fc742f4d25","reader_url":"/laws/pk-code-f839ac32338c23cb#p-3489-5248-a10be6fc742f4d25","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3f51a3e8146a6c1f4ad3","source":"pk-code-f839ac32338c23cb","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":5286,"character_end":5303,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-5248-7024-4007dbd57deb17e9","reader_url":"/laws/pk-code-f839ac32338c23cb#p-5248-7024-4007dbd57deb17e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":5116,"character_end":5533,"quote":"                                                            \r\n2Sub-section (1) substituted by Finance (Supplementary) Act, 2022.  \r\n3New sub-section (1A) inserted by the Finance Act, 2021.  \r\n4The words brackets and figure “column (2) of” inserted by the Finance Act, 2015  \r\n5Expression substituted by Finance (Supplementary) Act, 2022.  \r\n6In section 3, – in sub-section (1), in the first proviso, for the semicolon","quote_sha256":"124ff10d62cae697e070ee8662e9a820cfae7185ad9b30ba5f990f8d203b178a","reader_fragment":"p-3489-5248-a10be6fc742f4d25","reader_url":"/laws/pk-code-f839ac32338c23cb#p-3489-5248-a10be6fc742f4d25","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8f28245f4f9b152cda9f","source":"pk-code-f839ac32338c23cb","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":5371,"character_end":5388,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-5248-7024-4007dbd57deb17e9","reader_url":"/laws/pk-code-f839ac32338c23cb#p-5248-7024-4007dbd57deb17e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":5201,"character_end":5618,"quote":"tuted by Finance (Supplementary) Act, 2022.  \r\n3New sub-section (1A) inserted by the Finance Act, 2021.  \r\n4The words brackets and figure “column (2) of” inserted by the Finance Act, 2015  \r\n5Expression substituted by Finance (Supplementary) Act, 2022.  \r\n6In section 3, – in sub-section (1), in the first proviso, for the semicolon, a colon shall be substituted and thereafter the following new \r\nproviso inserted by","quote_sha256":"6fb403a3a19874c2bb61819e309d5f7161eae01244c7f011affeae2e6444a5e2","reader_fragment":"p-3489-5248-a10be6fc742f4d25","reader_url":"/laws/pk-code-f839ac32338c23cb#p-3489-5248-a10be6fc742f4d25","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-82405f1ef84b78076ed6","source":"pk-code-f839ac32338c23cb","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":5623,"character_end":5640,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-5248-7024-4007dbd57deb17e9","reader_url":"/laws/pk-code-f839ac32338c23cb#p-5248-7024-4007dbd57deb17e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":5453,"character_end":5870,"quote":"  \r\n6In section 3, – in sub-section (1), in the first proviso, for the semicolon, a colon shall be substituted and thereafter the following new \r\nproviso inserted by the Finance Act, 2025 .  \r\n7 expression added through Finance Act, 2023.  \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n5 \r\n \r\n9[(d) serial number 48, 147 and 163 in column (1), and entries relating thereto \r\nof Table 1 of Sixth","quote_sha256":"0ba2bfdc16b116b41ce8bd73d47513dd7a14346bb08ad74c9961c6c37e460060","reader_fragment":"p-5248-7024-4007dbd57deb17e9","reader_url":"/laws/pk-code-f839ac32338c23cb#p-5248-7024-4007dbd57deb17e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-667f272030a551c7f89a","source":"pk-code-f839ac32338c23cb","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":5673,"character_end":5690,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-5248-7024-4007dbd57deb17e9","reader_url":"/laws/pk-code-f839ac32338c23cb#p-5248-7024-4007dbd57deb17e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":5503,"character_end":5920,"quote":"rst proviso, for the semicolon, a colon shall be substituted and thereafter the following new \r\nproviso inserted by the Finance Act, 2025 .  \r\n7 expression added through Finance Act, 2023.  \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n5 \r\n \r\n9[(d) serial number 48, 147 and 163 in column (1), and entries relating thereto \r\nof Table 1 of Sixth Schedule read with section 13.”. \r\n \r\n8[(2B) The ","quote_sha256":"f2cc8d40ae26540f2f1ad7c871f548f2636700718569c36fb1a375fcbb3d26fa","reader_fragment":"p-5248-7024-4007dbd57deb17e9","reader_url":"/laws/pk-code-f839ac32338c23cb#p-5248-7024-4007dbd57deb17e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-de924a80696ed08fb741","source":"pk-code-f839ac32338c23cb","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":6139,"character_end":6158,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-5248-7024-4007dbd57deb17e9","reader_url":"/laws/pk-code-f839ac32338c23cb#p-5248-7024-4007dbd57deb17e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":5969,"character_end":6388,"quote":"plicable to regulatory and \r\nlicensing services rendered or provided by an organization established by or under a Federal \r\nstatute]. \r\n \r\n(3)  All the provisions of the Sales Tax Act, 1990, and rules made and notifications, orders \r\nand instructions issued there under shall, mutatis mutandis, apply to the collection and payment \r\nof tax under this Ordinance in so far as they relate to – \r\n(a)  manner, time and mode","quote_sha256":"c9623521c26eb7d0242aa158231eaa667081f4dca0bcbf0380157f07c0e31434","reader_fragment":"p-5248-7024-4007dbd57deb17e9","reader_url":"/laws/pk-code-f839ac32338c23cb#p-5248-7024-4007dbd57deb17e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d482fc8d47b3ed8a1ef3","source":"pk-code-f839ac32338c23cb","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":7002,"character_end":7019,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-5248-7024-4007dbd57deb17e9","reader_url":"/laws/pk-code-f839ac32338c23cb#p-5248-7024-4007dbd57deb17e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":6832,"character_end":7249,"quote":"e in Table -3 to the Schedule, by notification in \r\nthe official Gazette. \r\n \r\n------------------------ \r\n______________________________ \r\n8 Sub-section (2B) inserted by Finance Act, 2016 . \r\n9 In Sub-section (2A), in clause (d), after the expression “48”, the expression “147 and 163” inserted by the    Finance Act, 2025.  \r\n10 Sub-Section (4) inserted by the Finance,  Act, 2025. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\nIslamabad C","quote_sha256":"74ddb363a37633c83423008be66ebf8881e1a3805e3214c9b76ebbca4a175914","reader_fragment":"p-5248-7024-4007dbd57deb17e9","reader_url":"/laws/pk-code-f839ac32338c23cb#p-5248-7024-4007dbd57deb17e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b1a0dc72fc0949799c96","source":"pk-code-f839ac32338c23cb","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":7137,"character_end":7154,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-7024-8714-934b1dacc553f74c","reader_url":"/laws/pk-code-f839ac32338c23cb#p-7024-8714-934b1dacc553f74c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":6967,"character_end":7384,"quote":"_ \r\n8 Sub-section (2B) inserted by Finance Act, 2016 . \r\n9 In Sub-section (2A), in clause (d), after the expression “48”, the expression “147 and 163” inserted by the    Finance Act, 2025.  \r\n10 Sub-Section (4) inserted by the Finance,  Act, 2025. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n6 \r\n \r\n11[Table-1] \r\n [See section 3(2)] \r\n \r\nS. No. Description \r\nPCT Heading,","quote_sha256":"ddc406469306851545aa5191044a903b7cefcccb41d85709bee8a44b3b2846ca","reader_fragment":"p-5248-7024-4007dbd57deb17e9","reader_url":"/laws/pk-code-f839ac32338c23cb#p-5248-7024-4007dbd57deb17e9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-09d96dee3413be4ec753","source":"pk-code-f839ac32338c23cb","title":"Finance, Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":7194,"character_end":7213,"quote":"Finance,  Act, 2025","quote_sha256":"ed00aa15ad541fa1d7d130e4fd178917e53c1f5afda86a6a99cf7e9fef32aff5","reader_fragment":"p-7024-8714-934b1dacc553f74c","reader_url":"/laws/pk-code-f839ac32338c23cb#p-7024-8714-934b1dacc553f74c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":7024,"character_end":7443,"quote":"9 In Sub-section (2A), in clause (d), after the expression “48”, the expression “147 and 163” inserted by the    Finance Act, 2025.  \r\n10 Sub-Section (4) inserted by the Finance,  Act, 2025. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n6 \r\n \r\n11[Table-1] \r\n [See section 3(2)] \r\n \r\nS. No. Description \r\nPCT Heading,  \r\nif applicable \r\nRate of Tax \r\n(1) (2) (3) (4) \r\n14[1. (","quote_sha256":"d610af96e8f81025f2a682bfc4d3cdf1b01eb09c06eb52bd1a4122b98146eff7","reader_fragment":"p-7024-8714-934b1dacc553f74c","reader_url":"/laws/pk-code-f839ac32338c23cb#p-7024-8714-934b1dacc553f74c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-59b70b46b29fe059ee64","source":"pk-code-f839ac32338c23cb","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":8591,"character_end":8608,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-7024-8714-934b1dacc553f74c","reader_url":"/laws/pk-code-f839ac32338c23cb#p-7024-8714-934b1dacc553f74c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":8421,"character_end":8838,"quote":"                                       \r\n11 Existing Schedule re-named as Table-1 through the Finance (Supplementary) Act, 2022 .  \r\n12 Serial number substituted through Finance Act, 2022.  \r\n13 Substituted for the words “sixteen percent” and “seventeen percent” through Finance Act, 2022.  \r\n14 Serial number 1 and entries relating thereto in columns (2), (3) and (4) are Substituted through Finance Act,  2023. \r\nIs","quote_sha256":"cca04b589d27f471bd48b0919744da0e4b28743d6c2c9ca15d8271c34c321205","reader_fragment":"p-7024-8714-934b1dacc553f74c","reader_url":"/laws/pk-code-f839ac32338c23cb#p-7024-8714-934b1dacc553f74c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-873ec4b633ced8d63180","source":"pk-code-f839ac32338c23cb","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":8692,"character_end":8709,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-7024-8714-934b1dacc553f74c","reader_url":"/laws/pk-code-f839ac32338c23cb#p-7024-8714-934b1dacc553f74c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":8522,"character_end":8939,"quote":" (Supplementary) Act, 2022 .  \r\n12 Serial number substituted through Finance Act, 2022.  \r\n13 Substituted for the words “sixteen percent” and “seventeen percent” through Finance Act, 2022.  \r\n14 Serial number 1 and entries relating thereto in columns (2), (3) and (4) are Substituted through Finance Act,  2023. \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n7 \r\n \r\n(b) sponsored by the Populati","quote_sha256":"102e24e580c642294e8d6bee27f998dd204ff89392bc58067781a07eee0952b5","reader_fragment":"p-7024-8714-934b1dacc553f74c","reader_url":"/laws/pk-code-f839ac32338c23cb#p-7024-8714-934b1dacc553f74c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-35a7e4bcfdfcda87ba6e","source":"pk-code-f839ac32338c23cb","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":8814,"character_end":8832,"quote":"Finance Act,  2023","quote_sha256":"8d2b29437345d02e70abfd891258ee57eca791c9f5b848f589b982b0dcd7a614","reader_fragment":"p-8714-10494-25014e02e3ecb22e","reader_url":"/laws/pk-code-f839ac32338c23cb#p-8714-10494-25014e02e3ecb22e","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":8644,"character_end":9062,"quote":"ixteen percent” and “seventeen percent” through Finance Act, 2022.  \r\n14 Serial number 1 and entries relating thereto in columns (2), (3) and (4) are Substituted through Finance Act,  2023. \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n7 \r\n \r\n(b) sponsored by the Population Welfare \r\nDivision relating to educational promotion \r\ncampaign; \r\n(c) fi nanced out of fu nds provided by a \r\nGovernmen","quote_sha256":"56c63800fc17330f1e3b108820b0ec37c525472c5a84d5853bf8db3c0db5dbed","reader_fragment":"p-7024-8714-934b1dacc553f74c","reader_url":"/laws/pk-code-f839ac32338c23cb#p-7024-8714-934b1dacc553f74c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5c16efef2558067d529f","source":"pk-code-f839ac32338c23cb","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":13952,"character_end":13969,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-12293-14060-297755c5cbb58aa9","reader_url":"/laws/pk-code-f839ac32338c23cb#p-12293-14060-297755c5cbb58aa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":13782,"character_end":14199,"quote":"cent \r\n                                                             \r\n15Serial number 11 and entries relating thereto in columns (2), (3) and (4) are Substituted through Finance Act, 2023.   \r\n \r\n \r\n  \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n10 \r\n \r\nproduct regimes, including al lied s ervices, \r\nmarketing, packing, delivery and display, etc. \r\n21. Services pr ovided by arch itects, tow","quote_sha256":"15da9073d15e7aa4d49c26b12ada6925c54fe9c9adb0f64006258d7d78c637d4","reader_fragment":"p-12293-14060-297755c5cbb58aa9","reader_url":"/laws/pk-code-f839ac32338c23cb#p-12293-14060-297755c5cbb58aa9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5b3408a1dc7373da06ea","source":"pk-code-f839ac32338c23cb","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":19746,"character_end":19763,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-19435-21218-b55e8c858d108442","reader_url":"/laws/pk-code-f839ac32338c23cb#p-19435-21218-b55e8c858d108442","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":19576,"character_end":19993,"quote":"\n9822.9000 \r\n13[Fifteen percent \r\n16[60. Electric Power Transmission Services. - - Fifteen percent \r\n \r\n______________________________ \r\n16Serial number 60 added through Finance Act, 2023. \r\n \r\n \r\n \r\n \r\n \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n13 \r\n \r\n 17[T able -2]  \r\nS.No. Description \r\nPCT Heading, \r\nif applicable \r\nRate of Tax \r\n(1) (2) (3) (4) \r\n1. Construction services, excluding","quote_sha256":"0a0c413440e21de1e0ad4b164d13c153b382fa810cc834f9bf7b070b8ac7fea2","reader_fragment":"p-19435-21218-b55e8c858d108442","reader_url":"/laws/pk-code-f839ac32338c23cb#p-19435-21218-b55e8c858d108442","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8ba8160f0360fe57b4df","source":"pk-code-f839ac32338c23cb","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":24462,"character_end":24479,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-23006-24480-cc63e461a08e5fbd","reader_url":"/laws/pk-code-f839ac32338c23cb#p-23006-24480-cc63e461a08e5fbd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-f839ac32338c23cb","text_version_id":"law:pk-code-f839ac32338c23cb:sha256:86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","text_sha256":"86f6a2ce241571250c3f847dd339c34380690e2c323497b99542d103c35f1734","character_start":24292,"character_end":24480,"quote":"g 98.14 \r\nZero per cent \r\nsubject to the \r\ncondition that no \r\ninput tax \r\nadjustment or \r\nrefund shall be \r\nadmissible. \r\n      \r\n18Serial number 11 substituted through Finance Act, 2022.","quote_sha256":"dc4a666c5f0150d1f18526420d059ec1af64cf82df74100e793d83792e814b2f","reader_fragment":"p-23006-24480-cc63e461a08e5fbd","reader_url":"/laws/pk-code-f839ac32338c23cb#p-23006-24480-cc63e461a08e5fbd","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5piZg%3D%3D-sg-jjjjjjjjjjjjj"}}]}