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  "title": "ICT (Tax on Services) Ordinance, 2001 (Same as on the official website of FBR dated 30-06-2025)",
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  "text": "Islamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n1 \r\n \r\n(As 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 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 ......... 3 \r\n1. Short title, extent and commencement ................................ ................................ ........ 3 \r\n2. Interpretation. ................................ ................................ ................................ .............  4 \r\n3.  Scope of tax. ................................ ................................ ................................ ...............  4 \r\nTHE SCHEDULE (Table-1) ................................ ................................ ..............................  5 \r\n              (Table-2) ……………………………………………………………………………………………….   14 \r\n \r\n \r\n \r\n  \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n3 \r\n \r\nThe  \r\nISLAMABAD CAPITAL TERRITORY \r\n(TAX ON SERVICES)  \r\nORDINANCE, \r\n 2001 \r\n \r\n1[Notification No. F. 2(1)/2001 -Punj., dated 18th August, 2001. —The following \r\nOrdinance promulgated by the President is hereby published for general information:-- \r\nORDINANCE NO. XLII OF 2001 \r\n \r\nAN \r\nORDINANCE \r\n \r\nto provide for levy of sales tax on services rendered or provided in the Islamabad Capital \r\nTerritory \r\n \r\n \r\nWHEREAS it is expedient to provide for levy of sales tax on the services  rendered or \r\nprovided in the Islamabad Capital Territory and for matters ancillary thereto  or connected \r\ntherewith; \r\n \r\nAND WHEREAS the President is satisfied that circumstances exist which render  it \r\nnecessary to take immediate action; \r\n \r\nNOW, THEREFORE, in pursuance of proclamation of Emergency of the  fourteenth \r\nday of October, 1999, and the Provisional Constitution Order No. 1 of 1999, read with the \r\nProvisional Constitution (Amendment) Order No. 9 of 1999, and in exercise  of all powers \r\nenabling him in that behalf, the President of the Islamic Republic of Pakistan is pleased to make \r\nand promulgate the following Ordinance;- \r\n \r\n \r\n1. Short title, extent and commencement .--(1) This Ordinance may be called the \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001. \r\n(2)  It extends to whole of Islamabad Capital Territory. \r\n \r\n                                                             \r\n1Issued by the Ministry of Law and Justice, under the signature of Mr. Justice Faqir Muhammad Khokhar, Secretary, vide Ex. Ord . Gaz.of \r\nPak., 2001, Pt. I, P.923. \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n4 \r\n \r\n(3)  It shall come into force at once. \r\n \r\n2. Interpretation.--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 value of the taxable services rendered or provided in the \r\nIslamabad Capital Territory: \r\nProvided that the services specified in Table-2 of the Schedule shall be charged to tax \r\nat such rates and subject to such conditions and limitations as specified therein:] \r\n \r\n6[Provided further that from such date and in such mode and manner, as may be \r\nprescribed through a general order by the Board, any service provider as mentioned in Table 1 \r\nand Table 2 of the Schedule shall integrate his businesses with the Board ’s computerized \r\nsystem for real-time reporting of provision of services.] \r\n 3[(1A) Notwithstanding the provision of sub-section (1), the export of services shall be \r\ncharged at the rate of zero per cent.] \r\n(2)  The tax shall be charged and levied on the services specified in4[column (2) of] \r\n5[Table-1 or Table-2 of the Schedule to this 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) 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 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 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 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 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 of payment; \r\n(b)  registration and de-registration; \r\n(c)  keeping of records and audit; \r\n(d)  enforcement and adjudication; \r\n(e)  penalties and prosecution; and \r\n(f)  all other allied and ancillary matters. \r\n10[(4)  Notwithstanding the provisions of this section, the Board may, whenever deem \r\nnecessary, subject to such conditions, restrictions and limitations, specify a Negative List of \r\nservices exempt from tax under this Ordinance 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 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(ii) Services provided or rendered by \r\nrestaurants including cafes, food \r\n(including ice -cream) parlors, coffee \r\nhouse, coffee shops, deras, food huts, \r\neateries, resorts and similar cooked, \r\nprepared or ready -to-eat food service \r\noutlets etc.  \r\n \r\n98.01 \r\n \r\n(i) 13[Fifteen \r\npercent \r\n \r\n \r\n(ii) (a) Five percent \r\nwhere payment \r\nagainst services \r\nis received \r\nthrough debit or \r\ncredit cards, \r\nmobile wallets \r\nor QR scanning \r\nsubject to the \r\ncondition that \r\nno input tax \r\nadjustment or \r\nrefund shall be \r\nadmissible; and  \r\n(b) Fifteen \r\npercent where \r\npayment \r\nreceived in \r\ncash.”. \r\n2. Advertisement on television and radio, \r\nexcluding advertisements– \r\n(a) spon sored by an a gency of the Federal or \r\nProvincial Government for health education; \r\n9802.1000 and \r\n9802.2000 \r\n13[Fifteen percent \r\n                                                             \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\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\nGovernment under grant-in-aid agreement; and \r\n(d) conveying public service messages, if telecast \r\non television by the World Wide Fund for Nature \r\n(WWF) or United N ations Chi ldren’s \r\nFund(UNICEF). \r\n3. Services pr ovided by persons authori zed to \r\ntransact business on behalf of others– \r\n(a)   stevedore; \r\n(b)  customs agents; and \r\n(c)   ship chandlers. \r\n9805.2000 \r\n9805.4000 and  \r\n9805.8000 \r\n \r\n13[Fifteen percent \r\n4. Courier services and c argo services by road \r\nprovided by courier companies; \r\n9808.0000 \r\n9804.9000 \r\n13[Fifteen percent \r\n5. Construction services, excluding: \r\n(i) construction projects (industrial and \r\ncommercial) of the value (excluding actual and \r\ndocumented cost of land) not exceeding Rs. 50 \r\nmillion per annum. \r\n(ii)  the cases where sales tax is otherwise paid \r\nas property developers or promoters.  \r\n(iii) Government civil works including \r\nCantonment Boards. \r\n(iv) construction of industrial zones, consular \r\nbuildings and other organizations exempt from \r\nincome tax. \r\n(v) construction work u nder international \r\ntenders against foreign grants-in-aid. \r\n(vi) Residential construction projects where the \r\ncovered area does not exceed 10,000 square feet \r\nfor houses and 20,000 square feet for apartments. \r\n9824.0000 \r\nand \r\n9814.2000 \r\n13[Fifteen percent \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n8 \r\n \r\n6. Services pr ovided by property developers and \r\npromoters (including allied services) excluding \r\nthe actual purchase value or documented cost of \r\nland. \r\n9807.0000 \r\nand \r\nrespective sub- \r\nheadings of \r\nheading 98.14 \r\nRs.100 per square \r\nyard for land \r\ndevelopment, and \r\nRs.50 per square \r\nfeet for building \r\nconstruction \r\n7. Services pr ovided by per sons engaged in \r\ncontractual execution of work, excluding: \r\n(i)  annual total value of the contractual works \r\nor supplies does not exceed Rs.50 million; \r\n(ii) the contract involving printing or supplies \r\nof books. \r\n \r\n9809.0000 \r\n13[Fifteen percent \r\n8. Services provided for personal care by beauty \r\nparlours, clinics and slimming clinics, body \r\nmassage centres, pedicure centres; including \r\ncosmetic and plastic surgery by such \r\nparlours/clinics, but excluding:  \r\n(i) annual turnover does not exceed Rs.3.6 \r\nmillion; or  \r\n(ii) the facility of air -conditioning is not \r\ninstalled or available in the premises. \r\n \r\n9810.0000 \r\n9821.4000 and \r\n9821.5000 \r\n13[Fifteen percent \r\n9. Management consultancy services. 9815.4000, \r\n9819.9300 \r\n13[Fifteen percent \r\n10. Services provided by freight forwarding agents, \r\nand packers and movers. \r\n9805.3000, \r\n9819.1400 \r\n13[Fifteen percent \r\n15[11. \r\n \r\n \r\nIT services and IT-enabled services. \r\nExplanation: -  For the purpose of this entry – \r\n(a) “IT services ” include but not limited to \r\nsoftware development, software \r\nmaintenance, system integration, web \r\ndesign, web development, web hosting and \r\nnetwork design; and \r\nRespective \r\nheadings \r\nFifteen percent \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n9 \r\n \r\n(a) “IT enabled services ” include but not \r\nlimited to inbound or outbound call centres, \r\nmedical transcri ption, remote monitoring, \r\ngraphics design, accounting services, human \r\nresources (HR) services, telemedicine \r\ncentres, data entry operations, cloud \r\ncomputing services, data storage services, \r\nlocally produced television programs and \r\ninsurance claims processing. 6 \r\n12. Services pr ovided by technical, scie ntific and \r\nengineering consultants. \r\n9815.5000 \r\n \r\n13[Fifteen percent \r\n13. Services provided by other consultants including \r\nbut not limited to human resource and personnel \r\ndevelopment services; market research services \r\nand credit rating services. \r\n9815.9000 \r\n9818.3000 \r\n9818.2000 \r\n13[Fifteen percent \r\n14. Services pr ovided by tour operators and travel \r\nagents including a ll their a llied services or \r\nfacilities (other than Hajj and Umrah). \r\n9805.5100 \r\n9805.5000 \r\n9803.9000 \r\n13[Fifteen percent \r\n15. Manpower recruitment agents including labour \r\nand manpower supplies. \r\n9805.6000 \r\n13[Fifteen percent \r\n16. Services provided by security agencies. 9818.1000 \r\n13[Fifteen percent \r\n17. Services provided by advertising agents. 9805.7000 \r\n13[Fifteen percent \r\n18. Share transfer or d epository agents including \r\nservices provided through manual or electronic \r\nbook-entry system used to record and maintain \r\nsecurities and to register the t ransfer of shares, \r\nsecurities and derivatives. \r\n9805.9000 \r\n13[Fifteen percent \r\n19. Business support services. 9805.9200 \r\n13[Fifteen percent \r\n20. Services provided by fashion designers, whether \r\nrelating to textile, leather, jewellery or other \r\n9819.6000 \r\n13[Fifteen percent \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, town p lanners \r\nand interior decorators. \r\n9814.1000 \r\n9814.9000 \r\n13[Fifteen percent \r\n22. Services provided in respect of rent a car. 9819.3000 \r\n13[Fifteen percent \r\n23. Services provided by specialized workshops or \r\nundertakings (au to-workshops; w orkshops f or \r\nindustrial machinery, c onstruction a nd ea rth- \r\nmoving machinery or other special purpose \r\nmachinery e tc; w orkshops for e lectric or \r\nelectronic eq uipments or appliances e tc. \r\nIncluding c omputer hard ware; car washing or \r\nsimilar service stations and other workshops). \r\n98.20 \r\n13[Fifteen percent \r\n24. Services provided for purposes i ncluding \r\nfumigation services, maintenance a nd rep air \r\n(including building and equipment maintenance \r\nand r epair inc luding aft er sale s ervices) or \r\ncleaning services, janitorial services, dredging or \r\nde-silting services and other similar services etc. \r\n98.22 \r\n13[Fifteen percent \r\n25. Services provided by underwriter, indenters, \r\ncommission agents including brokers (other than \r\nstock) and auctioneers. \r\n9819.1100, \r\n9819.1200, \r\n9819.1300 \r\nand \r\n9819.9100 \r\n13[Fifteen percent \r\n26. Services provided by l aboratories other than \r\nservices rel ating to pathological or diagnostic \r\ntests for patients. \r\n98.17 \r\n13[Fifteen percent \r\n27. Services provided by health clubs, gyms, \r\nphysical fitness centres,  indoor sports and games \r\ncentres and body or sauna massage centres. \r\n9821.1000 \r\nand \r\n9821.2000 \r\n9821.4000 \r\n13[Fifteen percent \r\n28. Services provided by laundries and dry cleaners. 9811.0000 \r\n13[Fifteen percent \r\n29. Services provided by cable TV operators. 9819.9000 \r\n \r\n13[Fifteen percent \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n11 \r\n \r\n30. Technical analysis and testing services. 9819.9400 \r\n13[Fifteen percent \r\n31. Services provided by TV or ra dio program \r\nproducers or production houses. \r\n-- \r\n13[Fifteen percent \r\n32. Transportation through pi peline a nd conduit \r\nservices. \r\n-- \r\n13[Fifteen percent \r\n33. Fund a nd ass et (including investment) \r\nmanagement services. \r\n-- \r\n13[Fifteen percent \r\n34. Services pr ovided by inland port operators \r\n(including ai rports a nd d ry ports) a nd al lied \r\nservices provided at ports and services provided \r\nby terminal operators i ncluding services in \r\nrespect of public bonded warehouses, excluding \r\nthe amounts r eceived by way of fee under a ny \r\nlaw or by-law. \r\n-- \r\n13[Fifteen percent \r\n35. Technical inspection a nd certification services \r\nand quality control (st andards’ certification) \r\nservices. \r\n-- \r\n13[Fifteen percent \r\n36. Erection, commissioning a nd installation \r\nservices. \r\n-- \r\n13[Fifteen percent \r\n37. Event management services. -- \r\n13[Fifteen percent \r\n38. Valuation services; competency and eligibility \r\ntesting services excluding education testing \r\nservices provided or rendered under a bilateral \r\nor multilateral agreement signed by the \r\nGovernment of Pakistan], \r\n-- \r\n13[Fifteen percent \r\n39. Exhibition or convention services. -- \r\n13[Fifteen percent \r\n40. Services provided in respect of mining of \r\nminerals, oil & gas including related and allied \r\nactivities. \r\n-- \r\n13[Fifteen percent \r\n41. Services pr ovided by pro perty dea lers and \r\nrealtors. \r\n-- \r\n13[Fifteen percent \r\n42. Call centres. -- \r\n13[Fifteen percent \r\n14[43. Services provided by car/ automobile dealers. -- 13[Fifteen percent \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n12 \r\n \r\n44. Advertisement on hoarding boards, pole signs \r\nand signboards, and websites or internet. \r\n9802.9000 13[Fifteen percent \r\n45. Services provided by landscape designers. 9814.4000 13[Fifteen percent \r\n46. Sponsorship services. 9805.9100 13[Fifteen percent \r\n47. Services provided or rendered by legal \r\npractitioners and consultants. \r\n9815.2000 13[Fifteen percent \r\n48. Services provided by accountants and auditors 9815.3000 13[Fifteen percent \r\n49. Service provided or rendered by Stockbrokers, \r\nfuture brokers and commodity brokers, money \r\nexchanger, surveyors, outdoor photographers, \r\nevent photographers, videographers, art \r\npainters, auctioneers (excluding value of goods) \r\nand registrar to an issue. \r\n9819.1000, \r\n9819.2000, \r\n9819.5000, \r\n9819.7000, \r\n9819.8000,  \r\n9819.9100, \r\n9819.9500 and \r\n9819.9090 \r\n13[Fifteen percent \r\n50. Services provided by race clubs:  \r\nEntry/ admission and other services. \r\n- - 13[Fifteen percent \r\n51. Services provided or rendered by corporate law \r\nconsultants. \r\n9815.9000 13[Fifteen percent \r\n52. Visa processing services, including advisory or \r\nconsultancy services for migration or visa \r\napplication filing services. \r\n- - 13[Fifteen percent \r\n53. Debt collection services and other debt recovery \r\nservices. \r\n- - 13[Fifteen percent \r\n54. Supply chain management or distribution \r\n(including delivery) services. \r\n- - 13[Fifteen percent \r\n55. Services provided or rendered by persons \r\nengaged in inter -city transportation or carriage \r\nof goods by road or through pipeline or conduit. \r\n- -  13[Fifteen percent \r\n56. Ready mix concrete services. - - 13[Fifteen percent \r\n57. Public relations services. - - 13[Fifteen percent \r\n58. Training or coaching services other than \r\neducation services. \r\n- - 13[Fifteen percent \r\n59. Cleaning services including janitorial services, \r\ncollection of waste and processing of domestic \r\nwaste. \r\n9822.2000, \r\n9822.3000 and \r\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 \r\n \r\n(i) Construction projects  (industrial and \r\ncommercial) of the value (excluding actual \r\nand documented cost of land) not \r\nexceeding Rs.50 million per annum; \r\n(ii) The cases where sales tax is otherwise paid \r\nas property developers or promoters; \r\n(iii) Government civil works including \r\ncantonment boards; \r\n(iv)  Construction of industrial zones, consular \r\nbuilding and other organizations exempt \r\nfrom income tax; and \r\n(v) Residential construction projects where the \r\ncovered area does not exceed 10,000 \r\nsquare feet for houses and 20,000 square \r\nfeet for apartments. \r\n9814.2000 \r\nand \r\n9824.0000 \r\n \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\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n2. Services provided for personal care by beauty \r\nparlours, clinics and slimming clinics, body \r\nmassage centers, pedicure centers, including \r\ncosmetic and plastic surgery by such parlours / \r\nclinics, but excluding cases where - \r\n(i) annual turnover does not exceed Rs.3.6 \r\nmillion; or  \r\n(ii) the facility of air -conditioning is not \r\ninstalled or available in the premises. \r\n9810.0000, \r\n9821.4000 \r\nand \r\n9821.5000 \r\nFive per cent \r\nsubject to the \r\ncondition that no \r\ninput tax \r\nadjustment or \r\nrefund shall be \r\nadmissible. \r\n3. Services provided by freight forwarding agents, and \r\npackers and movers. \r\n9805.3000 \r\nand \r\n9819.1400 \r\nFive percent or  \r\nRs.1000 per bill of \r\nlading, whichever \r\nis higher subject to \r\n                                                             \r\n17Table-2 inserted by Finance (Supplementary) Act, 2022 . \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n14 \r\n \r\nthe condition that \r\nno input tax \r\nadjustment or \r\nrefund shall be \r\nadmissible. \r\n4. Services provided by tour operators and travel \r\nagents including all their allied services or facilities \r\n(other than Hajj and Umrah). \r\n9803.9000,     \r\n9805.5000 \r\nand \r\n9805.5100 \r\nFive per cent \r\nsubject to the \r\ncondition that no \r\ninput tax \r\nadjustment or \r\nrefund shall be \r\nadmissible. \r\n5. Services provided by specialized workshops or \r\nundertakings (auto -workshops; workshops for \r\nindustrial machinery, construction and earth - \r\nmoving machinery or other special purpose \r\nmachinery etc; workshops for electric or electronic \r\nequipment or appliances etc. Including computer \r\nhard ware; car washing or similar service stations \r\nand other workshops). \r\n98.20 Five per cent \r\nsubject to the \r\ncondition that no \r\ninput tax \r\nadjustment or \r\nrefund shall be \r\nadmissible. \r\n6. Services provided by health clubs, gyms, physical \r\nfitness centers, indoor sports and games centers \r\nand body or sauna massage centers. \r\n9821.1000, \r\n9821.2000 and \r\n9821.4000 \r\nFive per cent \r\nsubject to the \r\ncondition that no \r\ninput tax \r\nadjustment or \r\nrefund shall be \r\nadmissible. \r\n7. Services provided by laundries and dry cleaners. 9811.0000 Five per cent \r\nsubject to the \r\ncondition that no \r\ninput tax \r\nadjustment or \r\nrefund shall be \r\nadmissible. \r\n8. Services provided by property dealers and realtors. Respective \r\nheadings \r\nZero per cent \r\nsubject to the \r\nIslamabad Capital Territory (Tax on Services) Ordinance, 2001 \r\n \r\n15 \r\n \r\ncondition that no \r\ninput tax \r\nadjustment or \r\nrefund shall be \r\nadmissible. \r\n9. Services provided by car / automobile dealers. Respective \r\nheadings \r\nFive per cent \r\nsubject to the \r\ncondition that no \r\ninput tax \r\nadjustment or \r\nrefund shall be \r\nadmissible. \r\n10. Services provided or rendered by marriage halls \r\nand lawns, by whatever name called, including \r\n“pandal” and “shamiana” services and caterers. \r\nRespective \r\nheadings \r\nFive per cent \r\nsubject to the \r\ncondition that no \r\ninput tax \r\nadjustment or \r\nrefund shall be \r\nadmissible. \r\n18[11. Services provided by software or IT -based system \r\ndevelopment consultants. \r\n9815.6000 Five percent \r\nsubject to the \r\nconditions that no \r\ninput tax \r\nadjustment or \r\nrefund shall be \r\nadmissible. \r\n12. Services provided by property developers and \r\npromoters (including allied services) relating to low \r\ncost housing schemes sponsored or approved by \r\nNaya Pakistan Housing and Development \r\nAuthority or under Government’s Ehsaas \r\nprogramme.  \r\n9807.0000 \r\nand respective \r\nsub-headings of \r\nheading 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.",
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