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Short title, extent and commencement \r\n2. Amendment of section 2 of the Act XLII of 2012 \r\n3. Amendment of section 3 of the Act XLII of 2012 \r\n4. Insertion of section 3A in the Act XLII of 2012 \r\n5. Amendment of section 5 of the Act XLII of 2012 \r\n6. Amendment of section 10A of the Act XLII of 2012 \r\n7. Amendment of section 16B of the Act XLII of 2012 \r\n8. 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Amendment of section 2 of the  Act XLII of 2012 .- In the Punjab Sales Tax \r\non Services Act 2012 (XLII of 2012) , hereinafter referred to as „the Act‟, in section 2 , \r\nin sub-section (38), after the word “First”, the words “or Second” shall be inserted.  \r\n3. Amendment of section 3 of the Act XLII of 2012.- In the Act, in section 3:  \r\n(a) in sub-section (1), for the expression “ such exclu","quote_sha256":"f44b0b524c8204c32526eda30847bb406746b79fc08866c681e518e2768e8008","reader_fragment":"p-0-1730-96bbc8e110d36a8f","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-0-1730-96bbc8e110d36a8f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"}},{"id":"internal-f2979c0b825046df7da9","source":"punjab-code-889777f8d40af2f7","target":"punjab-code-889777f8d40af2f7","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":1502,"character_end":1554,"quote":"3. Amendment of section 3 of the Act XLII of 2012.- ","quote_sha256":"c9ef73c69520a3d5311e5638e0a4fd5003d09c95151db4932bf7335b98b8b075","reader_fragment":"p-0-1730-96bbc8e110d36a8f","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-0-1730-96bbc8e110d36a8f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"target_fragment":"p-0-1730-96bbc8e110d36a8f","evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":1569,"character_end":1578,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-0-1730-96bbc8e110d36a8f","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-0-1730-96bbc8e110d36a8f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"context_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":1399,"character_end":1808,"quote":"section 2 , \r\nin sub-section (38), after the word “First”, the words “or Second” shall be inserted.  \r\n3. Amendment of section 3 of the Act XLII of 2012.- In the Act, in section 3:  \r\n(a) in sub-section (1), for the expression “ such exclusion as  mentioned in \r\nSecond Schedule, a taxable service is a service ”, the expression \r\n“section 3A, all services are taxable under this Act, including but not \r\nlimi","quote_sha256":"cd353c95681ed729b9669439a742b3ef474aa3438a261394b8e8589e2e22eaac","reader_fragment":"p-0-1730-96bbc8e110d36a8f","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-0-1730-96bbc8e110d36a8f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"}},{"id":"internal-fedec3aae27ecc87fa00","source":"punjab-code-889777f8d40af2f7","target":"punjab-code-889777f8d40af2f7","provision_kind":"section","provision_number":"3A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":1731,"character_end":1741,"quote":"section 3A","quote_sha256":"630c8088647990e346617c7f51fe6bb420c5ec9f16046043f0279a1ce9b083b8","reader_fragment":"p-1730-3523-b21388551579a1d3","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-1730-3523-b21388551579a1d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"context_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":1561,"character_end":1971,"quote":"Act, in section 3:  \r\n(a) in sub-section (1), for the expression “ such exclusion as  mentioned in \r\nSecond Schedule, a taxable service is a service ”, the expression \r\n“section 3A, all services are taxable under this Act, including but not \r\nlimited to the services” shall be substituted;  \r\n(b) in sub-section (2), after the word “service” appearing for the first time, \r\nthe expression  “, including but not","quote_sha256":"cb6a484601be3952d0d551c12a5865d9a1e05ff776942b112ee411978bb3d3b3","reader_fragment":"p-0-1730-96bbc8e110d36a8f","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-0-1730-96bbc8e110d36a8f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"}},{"id":"internal-294af15ea48e2115f455","source":"punjab-code-889777f8d40af2f7","target":"punjab-code-889777f8d40af2f7","provision_kind":"section","provision_number":"3A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":2080,"character_end":2090,"quote":"section 3A","quote_sha256":"630c8088647990e346617c7f51fe6bb420c5ec9f16046043f0279a1ce9b083b8","reader_fragment":"p-1730-3523-b21388551579a1d3","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-1730-3523-b21388551579a1d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"context_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":1910,"character_end":2320,"quote":"ng for the first time, \r\nthe expression  “, including but not limited to  the services” , shall be \r\nadded; and \r\n(c) sub-section (6) shall be omitted. \r\n4. Insertion of section 3A in the Act XLII of 2012 .- In the Act, after section 3, \r\nthe following shall be inserted:  \r\n“3A. Tax-free services.– Notwithstanding anything contained in this A ct and \r\nsubject to any condition  and to the extent specified  t","quote_sha256":"70b49f67b9f33ecd8c5f765f42c7f91e8766dfd7686ec886c3a8ccacd0fa1e9a","reader_fragment":"p-1730-3523-b21388551579a1d3","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-1730-3523-b21388551579a1d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"}},{"id":"internal-46d30f512d1c15460cef","source":"punjab-code-889777f8d40af2f7","target":"punjab-code-889777f8d40af2f7","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":1502,"character_end":1554,"quote":"3. Amendment of section 3 of the Act XLII of 2012.- ","quote_sha256":"c9ef73c69520a3d5311e5638e0a4fd5003d09c95151db4932bf7335b98b8b075","reader_fragment":"p-0-1730-96bbc8e110d36a8f","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-0-1730-96bbc8e110d36a8f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"target_fragment":"p-0-1730-96bbc8e110d36a8f","evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":2136,"character_end":2145,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-1730-3523-b21388551579a1d3","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-1730-3523-b21388551579a1d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"context_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":1966,"character_end":2375,"quote":"t not limited to  the services” , shall be \r\nadded; and \r\n(c) sub-section (6) shall be omitted. \r\n4. Insertion of section 3A in the Act XLII of 2012 .- In the Act, after section 3, \r\nthe following shall be inserted:  \r\n“3A. Tax-free services.– Notwithstanding anything contained in this A ct and \r\nsubject to any condition  and to the extent specified  therein; all services \r\nmentioned in the First Schedule ","quote_sha256":"6c8b45c5000b3d86aefaafa412ad35ed147a3de2c85ccce2b7daa269dceef4b9","reader_fragment":"p-1730-3523-b21388551579a1d3","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-1730-3523-b21388551579a1d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"}},{"id":"internal-48164ba34470f06ae6b4","source":"punjab-code-889777f8d40af2f7","target":"punjab-code-889777f8d40af2f7","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":2423,"character_end":2475,"quote":"5. Amendment of section 5 of the Act XLII of 2012.- ","quote_sha256":"e913344b559473420227bcf0326e97667c3fa70541b1e3e19ff5a5dc97e876e0","reader_fragment":"p-1730-3523-b21388551579a1d3","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-1730-3523-b21388551579a1d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"target_fragment":"p-1730-3523-b21388551579a1d3","evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":2490,"character_end":2499,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-1730-3523-b21388551579a1d3","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-1730-3523-b21388551579a1d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"context_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":2320,"character_end":2729,"quote":"herein; all services \r\nmentioned in the First Schedule shall be tax-free services under this Act.”.  \r\n5. Amendment of section 5 of the Act XLII of 2012.- In the Act, in section 5:  \r\n(a) in the heading, the word “Second” shall be omitted; \r\n(b) in sub-section (1): \r\n                                                 \r\n1This Act was passed by Provincial Assembly of the Punjab on 26 June 2025; and was assente","quote_sha256":"3c9e0e729cf237765e32a171650fc395c2b841a39f8fb952610e30459152d4ed","reader_fragment":"p-1730-3523-b21388551579a1d3","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-1730-3523-b21388551579a1d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"}},{"id":"internal-69ba730079eff37fa702","source":"punjab-code-889777f8d40af2f7","target":"punjab-code-889777f8d40af2f7","provision_kind":"section","provision_number":"10A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":3158,"character_end":3171,"quote":"section \r\n10A","quote_sha256":"d40b790ebae7bfc61b84c205dae16361f7dc5f6f3498d8fc286512a0864abd14","reader_fragment":"p-1730-3523-b21388551579a1d3","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-1730-3523-b21388551579a1d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"context_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":2988,"character_end":3401,"quote":"r the words “prescribed in”, the expression “ Serial No. 1 of \r\nthe Part-I of” shall be inserted. \r\n6. Amendment of section 10A of the Act XLII of 2012 .- In the Act, in section \r\n10A, in sub -section (1), before the words “the Second Schedule”, the expression \r\n“Part-III of” shall be inserted.  \r\n7. Amendment of section 16 B of the Act XLII of 2012 .- In the Act, in section \r\n16B, in sub-section (1): \r\n(a) af","quote_sha256":"54c8d059fd8a59173a9a80a3a967c72ec819d4e8b2e2c4daf946a48215f390b8","reader_fragment":"p-1730-3523-b21388551579a1d3","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-1730-3523-b21388551579a1d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"}},{"id":"internal-7da7e0123108d26c3561","source":"punjab-code-889777f8d40af2f7","target":"punjab-code-889777f8d40af2f7","provision_kind":"section","provision_number":"16","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":3303,"character_end":3313,"quote":"section 16","quote_sha256":"892a1cde2f60e439afa2137b9157f551ff716802193f79cc64a2e1d350259f7a","reader_fragment":"p-1730-3523-b21388551579a1d3","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-1730-3523-b21388551579a1d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"context_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":3133,"character_end":3543,"quote":"f 2012 .- In the Act, in section \r\n10A, in sub -section (1), before the words “the Second Schedule”, the expression \r\n“Part-III of” shall be inserted.  \r\n7. Amendment of section 16 B of the Act XLII of 2012 .- In the Act, in section \r\n16B, in sub-section (1): \r\n(a) after clause (n), the following shall be inserted: \r\n“(nn) tax free services including rendering and consumption of goods \r\nor services;”; \r\n(b)","quote_sha256":"767f30e327528118c760331bdcc22a8cfce11dce63e14f43c74255d2026cbbdd","reader_fragment":"p-1730-3523-b21388551579a1d3","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-1730-3523-b21388551579a1d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"}},{"id":"internal-f8694d653dd45760e7b5","source":"punjab-code-889777f8d40af2f7","target":"punjab-code-889777f8d40af2f7","provision_kind":"section","provision_number":"16B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":3358,"character_end":3371,"quote":"section \r\n16B","quote_sha256":"712b28b4578b7bf8b1421fb62eaeb67fe352e86969db01a3357b27978f58d02c","reader_fragment":"p-1730-3523-b21388551579a1d3","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-1730-3523-b21388551579a1d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"context_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":3188,"character_end":3601,"quote":" (1), before the words “the Second Schedule”, the expression \r\n“Part-III of” shall be inserted.  \r\n7. Amendment of section 16 B of the Act XLII of 2012 .- In the Act, in section \r\n16B, in sub-section (1): \r\n(a) after clause (n), the following shall be inserted: \r\n“(nn) tax free services including rendering and consumption of goods \r\nor services;”; \r\n(b) after clause (r), the following shall be inserted: \r\n“(rr","quote_sha256":"b3bd8dcf7261179c7d8c15571877c4bf162437157338d197062a99c0196668e9","reader_fragment":"p-1730-3523-b21388551579a1d3","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-1730-3523-b21388551579a1d3","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"}},{"id":"internal-85997264c9a8d7b2be93","source":"punjab-code-889777f8d40af2f7","target":"punjab-code-889777f8d40af2f7","provision_kind":"section","provision_number":"31","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":3946,"character_end":3956,"quote":"section 31","quote_sha256":"605372723de9524e080050bb70181aecea1a034277c97fb63a8efd84d1a9a821","reader_fragment":"p-3523-5312-b5846b880003d35c","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-3523-5312-b5846b880003d35c","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"context_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":3776,"character_end":4186,"quote":"fteen \r\npercent ad valorem; and \r\n(iii) other services in excess of sixteen percent ad valorem;”.  \r\n8.  Amendment of section 31 of the Act XLII of 2012.- In the Act, in section 31:  \r\n(a) in sub-section (1): \r\n(i) for the words “exempt service”, the words, “exempt or tax free \r\nservices” shall be substituted; \r\n(ii) in clause (a), for the words “exempt services”, the words \r\n“exempt or tax free services” s","quote_sha256":"cec4e2e78fc51881fc5b5f3c4b115c1795cea504a130d2cc41424f2c28e26982","reader_fragment":"p-3523-5312-b5846b880003d35c","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-3523-5312-b5846b880003d35c","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"}},{"id":"internal-acf03ea45c88083d57cf","source":"punjab-code-889777f8d40af2f7","target":"punjab-code-889777f8d40af2f7","provision_kind":"section","provision_number":"48","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":4427,"character_end":4437,"quote":"section 48","quote_sha256":"d6c143f13b59f53e26c53231f54c509e39c7a5317bcaa47dbec903506a7ef5a5","reader_fragment":"p-3523-5312-b5846b880003d35c","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-3523-5312-b5846b880003d35c","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"context_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":4257,"character_end":4667,"quote":" occurring for the second \r\ntime, the words “exempt or tax free services” shall be \r\nsubstituted.  \r\n9.  Amendment of section 48 of the Act XLII of 2012.- In the Act, in section 48, \r\nin sub-section (2):  \r\n(a) at Sr. No.15, in column No.3:  \r\n(i) for the words “hundred thousand” , the word  “million” shall be \r\nsubstituted; and \r\n(ii) for the words “twenty five ”, the words “four hundred ” shall be \r\nsubst","quote_sha256":"a633f8e30812f81f49c1d1d084578d1a210c2497febae9f2c1938868b09238af","reader_fragment":"p-3523-5312-b5846b880003d35c","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-3523-5312-b5846b880003d35c","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"}},{"id":"internal-e929f5357c0766b7fb72","source":"punjab-code-889777f8d40af2f7","target":"punjab-code-889777f8d40af2f7","provision_kind":"section","provision_number":"3A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":5549,"character_end":5559,"quote":"section 3A","quote_sha256":"630c8088647990e346617c7f51fe6bb420c5ec9f16046043f0279a1ce9b083b8","reader_fragment":"p-5312-7109-c3ee4d9596d10a93","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-5312-7109-c3ee4d9596d10a93","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"context_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":5379,"character_end":5789,"quote":"E of the Act XLII of 2012 .- \r\nIn the Act, for the FIRST SCHEDULE and SECOND SCHEDULE, the following shall \r\nbe substituted: \r\n“FIRST SCHEDULE \r\nTax Free Services \r\n(see section 3A) \r\nSr. \r\nNo. Description Conditions \r\n(1) (2) (3) \r\n1 \r\nServices related to healthcare provided \r\nby the Federal or Provincial Governments \r\nor local governments including \r\nconsultation or visit fee of doctors, \r\nmedical practit","quote_sha256":"d2b1196e53d69feb38e6ff6f5f31f50d6db46fc15da5e88137b3ad50cbdac690","reader_fragment":"p-5312-7109-c3ee4d9596d10a93","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-5312-7109-c3ee4d9596d10a93","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"}},{"id":"internal-5112a9706dd9a3493ae4","source":"punjab-code-889777f8d40af2f7","target":"punjab-code-889777f8d40af2f7","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":1502,"character_end":1554,"quote":"3. Amendment of section 3 of the Act XLII of 2012.- ","quote_sha256":"c9ef73c69520a3d5311e5638e0a4fd5003d09c95151db4932bf7335b98b8b075","reader_fragment":"p-0-1730-96bbc8e110d36a8f","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-0-1730-96bbc8e110d36a8f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"target_fragment":"p-0-1730-96bbc8e110d36a8f","evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":12541,"character_end":12550,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-12475-14260-4909ede37efad6de","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-12475-14260-4909ede37efad6de","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"context_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":12371,"character_end":12780,"quote":"f public \r\nbonded warehouses.  \r\nOnly to the extent of the amounts \r\nreceived by way of fee under any \r\nlaw or bye-law.  \r\n \r\nSECOND SCHEDULE \r\n(Taxable Services) \r\n(see section 3) \r\nPart I \r\nSr. \r\nNo. \r\nDescription Classification Code, if \r\nApplicable \r\nRate of Tax \r\n(1) (2) (3) (4) \r\n1 \r\nAll services, except those \r\nspecified in serial \r\nnumbers 2 and 3 of this \r\nPart, Part-II and Part-III. \r\nRespective ","quote_sha256":"d13b3e372f0fea452ca50ebdd44be602b255c8081a1451e33428bc5f1baaca3b","reader_fragment":"p-10689-12475-0847947972410ba9","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-10689-12475-0847947972410ba9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"}}],"external_references":[],"external_incoming":[],"unresolved":[{"id":"unresolved-496117255a32903e53de","source":"punjab-code-889777f8d40af2f7","title":"Punjab Sales Tax on Services Act 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":1301,"character_end":1340,"quote":"Punjab Sales Tax \r\non Services Act 2012","quote_sha256":"70dd2953c0d3c1b128eedd15bb9e6e3412d38234c4a58c51a621f68c88aea762","reader_fragment":"p-0-1730-96bbc8e110d36a8f","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-0-1730-96bbc8e110d36a8f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"context_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":1131,"character_end":1570,"quote":". \r\n (2) It extends to whole of the Punjab. \r\n (3) It shall come into force on the first day of July 2025. \r\n2. Amendment of section 2 of the  Act XLII of 2012 .- In the Punjab Sales Tax \r\non Services Act 2012 (XLII of 2012) , hereinafter referred to as „the Act‟, in section 2 , \r\nin sub-section (38), after the word “First”, the words “or Second” shall be inserted.  \r\n3. Amendment of section 3 of the Act XLII of 2012.- In the Act, in s","quote_sha256":"75e041129ab1f952fb957a841e37bc327643d3511ec25090f1c266c1353570b0","reader_fragment":"p-0-1730-96bbc8e110d36a8f","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-0-1730-96bbc8e110d36a8f","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"}},{"id":"unresolved-fb3ead4b01630297390e","source":"punjab-code-889777f8d40af2f7","title":"Affordable Private Housing Schemes Rules), 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":7679,"character_end":7730,"quote":"Affordable \r\nPrivate Housing Schemes Rules), \r\n2020","quote_sha256":"94aab5fa70c92a25685af9bd67bd0eec1878f9781c3b39b893c57f1ce66f0275","reader_fragment":"p-7109-8892-cb1075137733e7aa","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-7109-8892-cb1075137733e7aa","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"},"context_evidence":{"record_id":"punjab-code-889777f8d40af2f7","text_version_id":"law:punjab-code-889777f8d40af2f7:sha256:c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","text_sha256":"c534098c8af01679f1adf3a7c430ee81aa1fc27c91ced1a8e15a4d5038b18f25","character_start":7509,"character_end":7960,"quote":"Scheme by the Punjab Housing \r\nand Town -Planning Agency \r\n(PHATA) covered under Rule \r\n2(1)(k), Rule 35 and Rule 36 of \r\nthe Punjab Housing and Town -\r\nPlanning Agency (Affordable \r\nPrivate Housing Schemes Rules), \r\n2020. \r\n10 \r\nServices provided by: \r\n(i) a religious or charitable institution for \r\nthe benefit of public registered under \r\nany law for the time being in force;  \r\n(ii) international non-governmental \r\norganizations (INGOs) approved","quote_sha256":"a661f42eb95a3f9ac75a9bff1d1d40bf969103c7b289214ec6726781147ce313","reader_fragment":"p-7109-8892-cb1075137733e7aa","reader_url":"/laws/punjab-code-889777f8d40af2f7#p-7109-8892-cb1075137733e7aa","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--"}}]}