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  "id": "punjab-code-889777f8d40af2f7",
  "title": "PUNJAB FINANCE ACT 2025",
  "source_collection": "Punjab",
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  "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/XW1UY1NtVmQBYQ--",
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  "source_snapshot": "2026-08-06T16:55:51Z",
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  "text": "PUNJAB FINANCE ACT 2025  \r\n(LVIII of 2025) \r\nCONTENTS \r\n1. 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. Amendment of section 31 of the Act XLII of 2012 \r\n9. Amendment of section 48 of the Act XLII of 2012 \r\n10. Substitution of FIRST and SECOND SCHEDULE of the Act XLII of 2012 \r\nFIRST SCHEDULE \r\nSECOND SCHEDULE\r\nTEXT \r\n1\r\nPUNJAB FINANCE ACT 2025  \r\n(LVIII of 2025) \r\n           [30 June 2025] \r\nAn \r\nAct \r\nto rationalize the structure of sales tax on services in Punjab. \r\nIt is necessary, in public interest, to rationalize the structure of sales tax on services \r\nin Punjab and to deal with the matters ancillary thereto and connected therewith. \r\nBe it enacted by Provincial Assembly of the Punjab as follows: \r\n1. Short title, extent and commencement .- (1) This Act may be cited as the \r\nPunjab Finance Act 2025. \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 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 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 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 assented to by Governor of the Punjab \r\non 30 June 2025; and was published in the Punjab Gazette (Extraordinary), dated: 30 June 2025, pp. 5437-5449. \r\n(i) before the word “Second”  occurring for the first time , the words \r\n“First or” shall be inserted; \r\n(ii) after 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) 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) amount of sales tax paid on: \r\n(i) telecommunication services in excess of nineteen and a \r\nhalf percent ad valorem; \r\n(ii) carriage of goods by rail or road in excess of fifteen \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” shall be substituted; and \r\n(iii) in clause (b), for the word “services” 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\nsubstituted;  \r\n(b) after Sr.No.24, the following shall be added:  \r\n“25 \r\nwhere any person \r\nrefuses to accept \r\npayments through \r\nSuch person shall be \r\nliable to pay a penalty of \r\nup to one million rupees: \r\nGeneral”. \r\ndigital means i.e.  \r\n(debit/credit cards, \r\nmobile wallets or \r\nQR scanning). \r\n \r\nProvided that the penalty \r\nshall not be less than four \r\nhundred thousand rupees \r\non first and three hundred \r\nthousand rupees on each \r\nsubsequent default: \r\nProvided further that in \r\ncase of three acts of \r\ncommission or omission, \r\nthe business premises of \r\nsuch person may further \r\nbe liable to be sealed for \r\na period which may \r\nextend to one month. \r\n10. Substitution of FIRST and SECOND SCHEDULE 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 practitioners and medical \r\nspecialists, bed or room charges, in \r\npublic sector hospitals.  \r\nNone \r\n2 \r\nServices provided by skin and laser \r\nclinics, cosmetic and plastic surgeons and \r\nhair transplant services including \r\nconsultation services.  \r\nOnly to the extent of services \r\nprovided to acid or burn victims. \r\n3 \r\n(i) General education services; and \r\n(ii)    Education provided by the Federal, \r\nor Provincial Governments or local \r\ngovernments in public sector \r\neducational institutions. \r\nNone \r\n4 \r\nPublic transport service provi ded by the \r\nFederal or  Provincial Governments or \r\nlocal Governments. \r\nNone \r\n5 \r\nPostal and courier s ervices provided by \r\nthe Federal or Provincial Governments or \r\nlocal governments.  \r\nOnly to the extent of services \r\nprovided to the Federal, \r\nProvincial Government \r\nDepartments or local \r\ngovernments. \r\n6 Registration services provided by Federal None \r\nor Provincial Governments or local \r\ngovernments including passport and \r\nidentity cards services \r\n7 \r\nServices relating to religion, art, culture \r\nand sports provided by the Federal or  \r\nProvincial  Governments or local \r\ngovernments  \r\nNone \r\n8 \r\nServices relating to physical fitness, \r\nentertainment, amusement and l earning \r\nprovided by the Federal or Provincial \r\nGovernments or local governments, such \r\nas gymnasiums, sports clubs, \r\nplaygrounds, zoological and botanical \r\ngardens, museums, libraries, parks, etc. \r\nNone \r\n9 \r\nServices provided by property deve lopers, \r\nbuilders and promoters, including their \r\nallied services. \r\nOnly to the extent of  affordable \r\nhousing services provided under \r\nGovernment sponsored housing \r\nprograms or any area notified for \r\nan Affordable Private Housing \r\nScheme 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 by \r\nthe Federal Government; and \r\n(iii)  international agencies. \r\nSubject to exemption from federal \r\ntaxes by the F ederal Board of \r\nRevenue. \r\n11 Services provided in respect of insurance. \r\nOnly to the extent of:  \r\n(a) marine insurance for export; \r\nand \r\n(b) crop insurance. \r\n12 \r\nConstruction services and services \r\nprovided by contractors of building \r\n(including water supply, gas supply and \r\nsanitary works), roads and bridges, \r\nelectrical and mechanical works \r\n(including air conditioning), horticultural \r\nworks, multi -discipline works (including \r\nturn-key projects) and similar other works. \r\nOnly to the extent: \r\n(i) where the tax is otherwise paid \r\nby registered persons as \r\nproperty developers, builders \r\nor promoters for building \r\nconstruction; or  \r\n(ii) where the construction work is \r\nfunded under an agreement \r\nof foreign g rant-in-aid or \r\ninvolves construction of \r\nconsular buildings; or  \r\n(iii) residential construction \r\nprojects where the covered \r\narea does not exceed 10,000 \r\nsquare feet for a house and \r\n20,000 square feet for an \r\napartment except where \r\nconstruction services are \r\nprovided to construct more \r\nthan one house or more than \r\none apartment building; or  \r\n(iv) where the construction \r\nservices are provided to any \r\nregistered person who is \r\notherwise liable to pay sales \r\ntax as a property developer, \r\nbuilder and promoter. \r\n13 \r\nServices provided for personal care by \r\nbeauty parlors, salons, clinics, sliming \r\nclinics, spas (including saunas, Turkish \r\nbaths and Jacuzzi) and similar other \r\nservices. \r\nOnly to the extent of services \r\nprovided in a parlour, salon or \r\nclinic where the facility  of air -\r\nconditioning is not installed or is \r\nnot available in the premises on \r\nany day of the financial year. \r\n14 \r\nServices provided by tour operators and \r\ntravel agents including all their allied \r\nservices or facilities.  \r\nOnly to the extent of Hajj and \r\nUmrah p urposes including \r\n„Ziyarat‟. \r\n15 \r\nFacilities for travel originating from Punjab \r\nby Air for domestic and international \r\ntravel.  \r\nOnly to the extent of Air travel \r\nservices provided to Hajj or \r\nUmrah passengers, diplomats and \r\nsupernumerary crew. \r\n16 \r\nServices provided by warehouses or \r\ndepots for storage or cold storages \r\nincluding letting of space for storages. \r\nOnly to the extent of storage of \r\nagriculture produce for the \r\nperson‟s own consumption. \r\n17 \r\nServices provided by photography \r\nstudios and event or  occasion \r\nphotographers or film-makers. \r\nOnly to the extent of non -\r\ncorporate (individual) \r\nphotographers operating from \r\nsmall road -side shops declared \r\nas such by the Authority. \r\n18 Services provided by diplomatic missions. None \r\n19 Renting of personal dwellings for \r\nresidential use. None \r\n20 \r\nServices provided by persons engaged in \r\ncontractual execution of works or \r\nfurnishing supplies.  \r\nOnly to the extent of services \r\nrelated to the contracts involving \r\nsupplies or printing of books \r\n21 \r\nAdvertisement on television and radio or \r\nadvertisement services showcasing of \r\nany product or service in video \r\nprogrammes, television programmes or \r\nmotion pictures or music albums. \r\nOnly to the extent of:  \r\n(a)  sponsored by an agency of \r\nthe Federal or Provincial \r\nGovernment for health \r\neducation; or  \r\n(b) financed out of funds provided \r\nby a Government under an \r\nagreement of foreign grant -\r\nin-aid; or  \r\n(c)  conveying public service \r\nmessage, if telecast on \r\ntelevision by the World Wide \r\nFund for Nature (WWF) or \r\nUnited Nations Children‟s \r\nFund (UNICEF). \r\n22 \r\nServices relating to pathological or \r\ndiagnostic tests exclusively for medical \r\ntreatment purposes. \r\nNone \r\n23 \r\nServices provided in respect of \r\nmanufacturing or processing on toll or job \r\nbasis (against processing on conversion \r\ncharges) [including industrial and \r\ncommercial packaging services and \r\nsimilar outsourcing of industrial or \r\ncommercial processes]. \r\nNone \r\n24 \r\nAdvertisement including classified ads in \r\nnewspapers, magazines, j ournals and \r\nperiodicals. \r\nNone \r\n25 \r\nServices provided by a foreign exchange \r\ndealer or ex change company or money \r\nchanger or money exchanger. \r\nNone \r\n26 \r\nServices provided by port operators \r\n(including airports and dry -ports) and \r\nallied services provided at ports and \r\nservices provided by terminal operators \r\nincluding services in respec t of 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 headings Sixteen percent \r\n2 \r\nServices provided by \r\npersons for carriage of \r\ngoods by rail or road. \r\n98.04 \r\n9804.20009804.9000 \r\nand respective headings  \r\n15% With input \r\ntax adjustment \r\nfor service \r\nprovider and \r\nservice \r\nrecipient. \r\n3 \r\nTelecommunication \r\nservices:  \r\n(a) telephone services;  \r\n(b) fixed line voice \r\ntelephone service;  \r\n(c) wireless telephone;  \r\n(d) cellular telephone;  \r\n(e) wireless local loop \r\ntelephone;  \r\n(f) video telephone;  \r\n(g) payphone cards;  \r\n(h) pre-paid calling cards;  \r\n(i) voice mail service;  \r\n(j) messaging service;  \r\n(k) short message service \r\n(SMS);  \r\n(l) multimedia message \r\nservice (MMS);  \r\n(m) bandwidth services \r\nused for voice and \r\nvideo \r\ntelecommunication \r\nservices:  \r\n(i) copper line based;  \r\n(ii) fiber-optic based;  \r\n(iii) co-axial cable \r\nbased;  \r\n(iv) microwave based;  \r\n(v) satellite based;  \r\n(n) telegraph;  \r\n(o) telex;  \r\n(p) telefax;  \r\n(q) store and forward fax \r\nservices;  \r\n(r) audio-text services;  \r\n(s) tele-text services;  \r\n(t) trunk radio services;  \r\n(u) paging services;  \r\n(v) voice paging services;  \r\n(w) radio paging services;  \r\n(x) vehicle and other \r\ntracking services; and  \r\n(y) burglar and security \r\nalarm services;  \r\n(z) (i) internet services, \r\nwhether dialup or \r\nbroadband, including \r\nemail services, data   \r\n communication \r\nnetwork services \r\n98.12  \r\n[9857.0000, 9858.0000]  \r\nNineteen and a \r\nhalf percent \r\n(DCNS) and value \r\nadded data services;  \r\n(ii)  such charges payable \r\non the international \r\nleased lines or \r\nbandwidth services \r\nused by:  \r\n(a) software exporting \r\nfirms registered with \r\nPakistan Software \r\nExport Board; and  \r\n(b) data and internet \r\nservice providers \r\nlicensed by the \r\nPakistan \r\nTelecommunication \r\nAuthority; and  \r\n(iii) such charges payable \r\non the international \r\nleased lines used by \r\nthe software \r\nexporting firms \r\nregistered with \r\nPakistan Software \r\nExport Board for \r\nsoftware exports. \r\nPART II \r\nFIXED-TAXED SERVICES \r\nThe services enumerated below, shall be fixed rate, subject to the conditions, if any, \r\nspecified hereunder: \r\nSr. \r\nNo. \r\nDescription Classification \r\nCode, if \r\nApplicable \r\nRate of Tax \r\n(1) (2) (3) (4) \r\n1 \r\nServices provided by property \r\ndevelopers, builders and \r\npromoters (including their \r\nallied services);  \r\n9807.0000 \r\nand respective \r\nsub-headings \r\nof heading \r\n98.14  \r\nRs.100 per square yard \r\nfor land development \r\nand Rs.50 per square \r\nfeet for building \r\nconstruction.  \r\n2 Freight forwarding agents.  9805.3000  Rs. 1000 per bill of \r\nlading  \r\n \r\nPART III \r\nREDUCED RATE SERVICES \r\nThe services enumerated below, shall be reduced rate, subject to the conditions, if \r\nany, specified hereunder: \r\nSr. \r\nNo. Description \r\nClassification \r\ncode, if \r\napplicable \r\nRate of tax \r\n(1) (2) (3) (5) \r\n1 Hotels, motels and guest \r\nhouses 9801.1000 \r\n(i) Five percent without input \r\ntax adjustment for non -\r\ncorporate, non -franchise, \r\nnon-chain businesses \r\nwith less than 20 rooms; \r\nand  \r\n(ii) Sixteen percent for others  \r\n2 \r\nMarriage halls and lawns (by \r\nwhatever name called) \r\nincluding pandal and shamiana \r\nservices. \r\n \r\nCatering services (including all \r\nancillary/allied services such as \r\nfloral or other decoration, \r\nfurnishing of space whether or \r\nnot involving rental of \r\nequipment and accessories). \r\n9801.3000 \r\n9801.5000 \r\nFive percent without input tax \r\nadjustment. \r\n3 \r\nServices provided in respect of \r\ninsurance to a policy holder by \r\nan insurer, including a re -\r\ninsurer for:  \r\n(a) fire insurance;  \r\n(b) goods insurance;  \r\n(c) health insurance; \r\n(d) life insurance; \r\n(e) marine insurance;  \r\n(f) theft insurance; and \r\n(g) any other insurance.  \r\n98.13 \r\n(a) Zero percent without \r\ninput tax adjustment for \r\nhealth insurance for \r\nindividuals; and  \r\n(b) Five percent for insurance \r\nagents and insurance \r\nbrokers; \r\n(c)  Sixteen percent of gross \r\npremium paid, for \r\nothers. \r\n4 \r\nServices provi ded by \r\nrestaurants including cafes, \r\nfood (including ice -cream) \r\nparlors, coffee houses, coffee \r\nshops, deras, food huts, \r\neateries, resorts and similar \r\ncooked, prepared or ready -to-\r\neat food service outlets etc. \r\n9801.2000 \r\n[9801.9000] \r\n(a) Five percent without \r\ninput tax adjustment \r\nwhere payment against \r\nservices is received \r\nthrough debit or credit \r\ncards , mobile wallets or \r\nQR scanning; and  \r\n(b)  Sixteen percent for \r\nothers. \r\n \r\n5 \r\nFranchise services including \r\nintellectual property rights and \r\nlicensing \r\n9823.0000 \r\n9839.0000 \r\nand respective \r\nheadings \r\n(a) Zero percent without \r\ninput tax adjustment for \r\nservices relating to \r\neducational institutions \r\nfor information \r\ntechnology; and  \r\n(b)  Five percent without \r\ninput tax adjustment for \r\nservices relating to \r\neducational institutions \r\nother than educational \r\ninstitutions for \r\ninformation technology; \r\nand  \r\n(c)  Sixteen percent for \r\nothers.  \r\n6 \r\n[Construction services and \r\nservices provided by contractors \r\nof building (including water \r\nsupply, gas supply and sanitary \r\nworks), roads and bridges, \r\nelectrical and mechanical works \r\n(including air conditioning), \r\nhorticultural works, multi -\r\ndiscipline works (including turn -\r\nkey projects) and similar other \r\nworks) \r\n \r\nExplanation: Notwithstanding \r\nthe rate of 5% fixed in column \r\n4, the following further reduced \r\nrates shall be applicable:  \r\n(a) one per cent for all \r\nservices specified at \r\nS.No.14 without input tax \r\ncredit or adjustment to \r\nthe extent of \r\nGovernment civil works \r\nincluding thos e of \r\ncantonment boards \r\ninvolved in the ongoing \r\ndevelopment schemes \r\nand projects launched \r\nduring Financial Year \r\n2016-17 and funded \r\nunder the Annual \r\nDevelopment Plan of the \r\nPunjab Government or \r\nfunded through foreign \r\nloans where the \r\nnegotiations were \r\nfinalized after 1st of July \r\n2016 or funded under \r\nPublic Sector \r\nDevelopment Program of \r\nthe Federal Government \r\nor funded by the \r\nCantonment Boards; and  \r\n(b) zero per cent for all \r\nservices specified at \r\n9824.0000 \r\nand \r\n9814.2000 \r\nfive p ercent without input tax \r\ncredit or adjustment in respect \r\nof Government civil works and \r\nsixteen percent with input tax \r\ncredit or adjustment for others. \r\n \r\nS.No.14 without input tax \r\ncredit/adjustment to the \r\nextent of Government \r\ncivil works including \r\nthose of cantonment \r\nboards involved in the \r\nongoing development \r\nschemes and projects \r\nlaunched prior to \r\nFinancial Year 2016 -17 \r\nand funded under the \r\nAnnual Development \r\nPlan of the Punjab \r\nGovernment or funded \r\nthrough foreign loans \r\nwhere the negotiations \r\nwere finalized as on 1st \r\nof July 2016 or funded \r\nunder Public Sector \r\nDevelopment Program of \r\nthe Federal Government \r\nor funded by \r\nCantonment Boards.  \r\n7 \r\nServices provided for personal \r\ncare by beauty parlors, salons, \r\nclinics, sliming clinics, spas \r\n(including saunas, Turkish \r\nbaths and Jacuzzi)  and similar \r\nother establishments. \r\n9810.0000 \r\n9848.0000 \r\n9847.0000 \r\n9821.4000 \r\n9821.5000 \r\n9815.7000 \r\nand \r\nrespective \r\nheadings \r\nFive percent without input tax \r\nadjustment.  \r\n8 \r\nInformation technology -\r\nenabled or information \r\ntechnology based services \r\nincluding software \r\ndevelopment, software \r\ncustomization, software \r\nmaintenance, system support, \r\nsystem assembly, system \r\nintegration, system designing \r\nand architecture, system \r\nanalysis, system development, \r\nsystem operation, system \r\nmaintenance, system up -\r\ngradation and modification, \r\ndata warehousing or \r\nmanagement, data entry \r\noperations, data migration or \r\ntransfer, system security or \r\n9815.6000 \r\nand \r\nrespective \r\nheading \r\n(a) Zero percent without \r\ninput tax adjustment for \r\nservices provided by \r\nsoftware or IT -based \r\nsystem development \r\npersons; and  \r\n(b)Five percent without input \r\ntax adjustment for \r\nothers.  \r\nprotection, web designing, web \r\ndevelopment, web hosting, \r\nnetwork designing, services \r\nrelating to enterprise resource \r\nor management planning \r\n(including marketing of \r\nproducts), development and \r\nsale of smart phone \r\napplications or games, \r\ngraphics designing, medical \r\ntranscription, remote \r\nmonitoring, telemedicine, \r\ninsurance claim processing, \r\nonline retrieval and database \r\naccess or retrieval service.] \r\n[Explanation: This entry \r\nincludes and shall be deemed \r\nto have always included real \r\nestate aggregators and \r\nstreaming/over-the-top (OTT) \r\nservices.]  \r\n9 \r\n[Services provided by other \r\nconsultants (by whatever name \r\ncalled or treated, whether as \r\nconsultant or otherwise) \r\nincluding human resource and \r\npersonnel development \r\nservices, exhibition or \r\nconvention services including \r\nprovision of space, equipment, \r\naccessories and other allied \r\nservices, event management \r\nservices (whole range and \r\nvariety of their services \r\nregardless of separate or \r\nindividual classification \r\nthereof), valuation services, \r\nevaluation s ervices (including \r\ncompetency and eligibility \r\ntesting services), certification, \r\nverification and equivalence \r\nservices, market research \r\nservices, marketing or sales \r\nservices (including marketing \r\nagencies and on line marketing \r\nor sales services), surveyors \r\nservices, training or coaching \r\nservices (other than general \r\neducation services) and credit \r\nrating services. \r\n9815.9000 \r\n[9832.0000, \r\n9827.0000, \r\n9818.3000, \r\n9818.2000, \r\n9819.9300, \r\n9852.0000, \r\n9859.0000, \r\n9825.0000, \r\n9819.5000, \r\n9849.0000, \r\n9818.9000, \r\n9853.0000, \r\n9856.0000 \r\nand \r\nrespective \r\nheadings. \r\n(a) Zero percent without \r\ninput tax adjustment for \r\ntraining services related \r\nto Information \r\nTechnology; and  \r\n(b) Sixteen percent for \r\nothers. \r\n10  \r\nServices provided by tour \r\noperators and travel agents \r\nincluding all their allied \r\nservices or facilities. \r\n9805.5100, \r\n9805.5000, \r\n9803.9000. \r\nFive percent without input tax \r\nadjustment. \r\n11  \r\nManpower recruitment agents, \r\nincluding labour and manpower \r\nsupplies. \r\n9805.6000  \r\n(a) Five percent without \r\ninput tax adjustment for \r\nservices where the \r\nvalue of service is fixed \r\nby the Bureau of \r\nEmigration and \r\nOverseas Employment; \r\nand  \r\n(b)  Sixteen percent for \r\nothers.  \r\n12  Services provided by property \r\ndealers and realtors. \r\n9806.2000, \r\n9844.0000. \r\nFive percent without input \r\ntax adjustment. \r\n13  \r\nServices provided by fashion \r\ndesigners, including use of \r\nbrand name, logo or house \r\nmark (whether or not \r\nregistered) in the \r\nmanufacturing or trading of \r\nproducts whether relating to \r\ntextile, leather,  jewellery or \r\nother product regimes including \r\nallied services such as cutting, \r\nstitching, printing, \r\nmanufacturing, fabrication, \r\nassembly, embellishment, \r\nadornments, display (including \r\nmarketing, packing and \r\ndelivery etc.) \r\n9834.0000, \r\n9819.6000, \r\n9839.0000 \r\nand respective \r\nheadings \r\nFive percent without input tax \r\nadjustment. \r\n14 \r\nServices provided  by \r\narchitects, town planners, \r\nlandscapers, landscape \r\ndesigners, [interior de corators \r\nand interior designers. \r\n9814.1000, \r\n9814.9000, \r\n9814.4000 \r\nand \r\nrespective \r\nheadings. \r\nFive percent without input tax \r\nadjustment. \r\n \r\n15 \r\nRent-a-car (including renting of \r\nall categories of vehicles \r\nmeant for transportation of \r\npersons) \r\n9819.3000 \r\nand respective \r\nheadings \r\n(a) Five percent without \r\ninput tax adjustment for \r\nservices provided to end \r\nconsumers; and  \r\n(b)  Sixteen percent for \r\nothers. \r\n16  Car/automobile dealers 9806.3000 \r\n9845.0000 \r\n(a) Sixteen percent for \r\nservices provided by \r\ncompanies or authorized \r\ndealers; and  \r\n(b) Five percent without \r\ninput tax adjustment, for \r\nothers. \r\n17 \r\nBrokerage (other than stock) \r\nand indenting services \r\nincluding agents, brokers, \r\nunder-writers and auctioneers \r\n9829.0000 \r\n9819.1200 \r\n9819.1100 \r\n9819.1300 \r\n9819.9100 \r\n(a) Five percent without \r\ninput tax adjustment for \r\nservices provided in \r\nrespect of agricultural \r\nproduce and home chefs; \r\nand  \r\n(b)  Sixteen percent for \r\nothers.  \r\n18  \r\nServices provided in specified \r\nfields such as health care, gym, \r\nphysical fitness, indoor sports, \r\ngames, amusement parks, \r\narcades a nd other recreation \r\nfacilities, and body or sauna \r\nmassage etc.  \r\n \r\n9821.1000 \r\n9821.2000 \r\n9821.4000  \r\nFive percent without input tax \r\nadjustment.  \r\n19  Services provided by Laundries \r\nand dry cleaners 9811.0000  Five perce nt without input \r\ntax adjustment.  \r\n20  Services provided by Cable TV \r\noperators 9819.9000  Five percent without input \r\ntax adjustment.  \r\n21  \r\nServices in relation to supply \r\nof tangible goods including \r\nmachinery, equipment and \r\nappliances for use, without \r\ntransferring right of possession \r\nand effective control of such \r\nmachinery, equipment and \r\nappliances. \r\nRespective \r\nheadings  \r\nFive percent without input tax \r\nadjustment.  \r\n22  \r\nServices provided by \r\naccountants (including \r\npracticing chartered or cost \r\naccountants), auditors, \r\nactuaries, tax consultants (by \r\nwhatever name called), \r\npracticing company \r\nsecretaries, receivers, \r\nliquidators, auctioneers and \r\ncorporate law consultants, \r\nwhether individual or otherwise.  \r\n9815.2000  \r\n9815.3000  \r\n9850.0000  \r\n9851.0000 \r\n9855.0000 \r\nand respective \r\nheadings  \r\n(a) Five percent without \r\ninput tax adjustment for \r\nservices relating to \r\naccountancy, audit, tax \r\nor corporate law \r\nconsultancy; and  \r\n(b)  Sixteen percent for \r\nothers.  \r\n23  \r\nFacilities for travel originating \r\nfrom Punjab by Air for domestic \r\nand international travel.  \r\n9803.1000  \r\n9803.1100  \r\nFive percent without input tax \r\nadjustment.  \r\n24 \r\nServices provided by skin and \r\nlaser clinics, cosmetic and \r\nplastic surgeons and hair \r\ntransplant services including \r\nconsultation services. \r\n9847.0000 and \r\nrespective \r\nheadings  \r\nFive percent without input tax \r\nadjustment. \r\n25 \r\nServices provided by \r\nwarehouses or depots for \r\nstorage or cold storages \r\nincluding letting of space for \r\nstorages.  \r\n9833.0000 and \r\nrespective \r\nheadings \r\nFive percent without input tax \r\nadjustment. \r\n26 \r\n(i) Medical consultation/visit fee \r\nexceeding Rs.1500 per \r\nconsultation/visit of doctors, \r\nmedical practitioners and \r\nmedical specialists \r\n(ii) Bed/Room charges of  \r\nhospitals exceeding \r\nRs.6,000/- per day per \r\nbed/room. \r\n9815.1000 and \r\nother \r\nRespective \r\nheadings \r\nZero percent without input tax \r\nadjustment. \r\n27 \r\nServices provided by \r\nphotography studios and event \r\nor occasion \r\nphotographers/film-makers. \r\n9819.7000 and \r\nrespective \r\nheadings \r\nFive percent without input tax \r\nadjustment.  \r\n28 Parking services Respective \r\nheadings \r\nFive percent without input tax \r\nadjustment.  \r\n29 Dress designing and stitching \r\nservices. \r\nRespective \r\nheadings \r\nFive percent without input tax \r\nadjustment. \r\n30 \r\nRental of bulldozers, \r\nexcavators, cranes, \r\nconstruction equipment, \r\nScaffolding, framework and \r\nshuttering, generators, storage \r\ncontainers, Refrigerator, shelf \r\nor rack renting, etc \r\nRespective \r\nheading \r\nFive percent without inpu t tax \r\nadjustment. \r\n31 \r\nServices in respect  of \r\ntreatment of textile, leather but \r\nnot limited to Dyeing services, \r\nEdging and cutting, cloth \r\ntreating, water proofing, \r\nEmbroidery, Engraving, Fabric \r\nbleaching, Knitting, Leather \r\nstaining, Leather working, Pre \r\nshrinking, Colour separation \r\nservices, patte rn printing and \r\nshoe making services. \r\nRespective \r\nheading \r\nFive percent without input tax \r\nadjustment.  \r\n32 \r\nApartment house \r\nmanagement, real estate \r\nmanagement and services of \r\nrent collection. \r\nRespective \r\nheading \r\nFive percent without input tax \r\nadjustment.  \r\n33 \r\nRide-Hailing Services \r\nExplanation: This entry \r\nincludes and shall be deemed \r\nto have a lways included cab \r\naggregators. \r\nRespective \r\nheading \r\nFive percent without input tax \r\nadjustment.  \r\n34 Entertainment services  Zero percent without input tax  \r\n \r\n(including cinemas, theatres, \r\nconcerts, circus, sports events, \r\nraces, film, fashion shows and \r\nmobile stage shows)  \r\n \r\nadjustment.",
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