PUNJAB FINANCE ACT 2025  
(LVIII of 2025) 
CONTENTS 
1. Short title, extent and commencement 
2. Amendment of section 2 of the Act XLII of 2012 
3. Amendment of section 3 of the Act XLII of 2012 
4. Insertion of section 3A in the Act XLII of 2012 
5. Amendment of section 5 of the Act XLII of 2012 
6. Amendment of section 10A of the Act XLII of 2012 
7. Amendment of section 16B of the Act XLII of 2012 
8. Amendment of section 31 of the Act XLII of 2012 
9. Amendment of section 48 of the Act XLII of 2012 
10. Substitution of FIRST and SECOND SCHEDULE of the Act XLII of 2012 
FIRST SCHEDULE 
SECOND SCHEDULE
TEXT 
1
PUNJAB FINANCE ACT 2025  
(LVIII of 2025) 
           [30 June 2025] 
An 
Act 
to rationalize the structure of sales tax on services in Punjab. 
It is necessary, in public interest, to rationalize the structure of sales tax on services 
in Punjab and to deal with the matters ancillary thereto and connected therewith. 
Be it enacted by Provincial Assembly of the Punjab as follows: 
1. Short title, extent and commencement .- (1) This Act may be cited as the 
Punjab Finance Act 2025. 
 (2) It extends to whole of the Punjab. 
 (3) It shall come into force on the first day of July 2025. 
2. Amendment of section 2 of the  Act XLII of 2012 .- In the Punjab Sales Tax 
on Services Act 2012 (XLII of 2012) , hereinafter referred to as „the Act‟, in section 2 , 
in sub-section (38), after the word “First”, the words “or Second” shall be inserted.  
3. Amendment of section 3 of the Act XLII of 2012.- In the Act, in section 3:  
(a) in sub-section (1), for the expression “ such exclusion as  mentioned in 
Second Schedule, a taxable service is a service ”, the expression 
“section 3A, all services are taxable under this Act, including but not 
limited to the services” shall be substituted;  
(b) in sub-section (2), after the word “service” appearing for the first time, 
the expression  “, including but not limited to  the services” , shall be 
added; and 
(c) sub-section (6) shall be omitted. 
4. Insertion of section 3A in the Act XLII of 2012 .- In the Act, after section 3, 
the following shall be inserted:  
“3A. Tax-free services.– Notwithstanding anything contained in this A ct and 
subject to any condition  and to the extent specified  therein; all services 
mentioned in the First Schedule shall be tax-free services under this Act.”.  
5. Amendment of section 5 of the Act XLII of 2012.- In the Act, in section 5:  
(a) in the heading, the word “Second” shall be omitted; 
(b) in sub-section (1): 
                                                 
1This Act was passed by Provincial Assembly of the Punjab on 26 June 2025; and was assented to by Governor of the Punjab 
on 30 June 2025; and was published in the Punjab Gazette (Extraordinary), dated: 30 June 2025, pp. 5437-5449. 
(i) before the word “Second”  occurring for the first time , the words 
“First or” shall be inserted; 
(ii) after the words “prescribed in”, the expression “ Serial No. 1 of 
the Part-I of” shall be inserted. 
6. Amendment of section 10A of the Act XLII of 2012 .- In the Act, in section 
10A, in sub -section (1), before the words “the Second Schedule”, the expression 
“Part-III of” shall be inserted.  
7. Amendment of section 16 B of the Act XLII of 2012 .- In the Act, in section 
16B, in sub-section (1): 
(a) after clause (n), the following shall be inserted: 
“(nn) tax free services including rendering and consumption of goods 
or services;”; 
(b) after clause (r), the following shall be inserted: 
“(rr) amount of sales tax paid on: 
(i) telecommunication services in excess of nineteen and a 
half percent ad valorem; 
(ii) carriage of goods by rail or road in excess of fifteen 
percent ad valorem; and 
(iii) other services in excess of sixteen percent ad valorem;”.  
8.  Amendment of section 31 of the Act XLII of 2012.- In the Act, in section 31:  
(a) in sub-section (1): 
(i) for the words “exempt service”, the words, “exempt or tax free 
services” shall be substituted; 
(ii) in clause (a), for the words “exempt services”, the words 
“exempt or tax free services” shall be substituted; and 
(iii) in clause (b), for the word “services” occurring for the second 
time, the words “exempt or tax free services” shall be 
substituted.  
9.  Amendment of section 48 of the Act XLII of 2012.- In the Act, in section 48, 
in sub-section (2):  
(a) at Sr. No.15, in column No.3:  
(i) for the words “hundred thousand” , the word  “million” shall be 
substituted; and 
(ii) for the words “twenty five ”, the words “four hundred ” shall be 
substituted;  
(b) after Sr.No.24, the following shall be added:  
“25 
where any person 
refuses to accept 
payments through 
Such person shall be 
liable to pay a penalty of 
up to one million rupees: 
General”. 
digital means i.e.  
(debit/credit cards, 
mobile wallets or 
QR scanning). 
 
Provided that the penalty 
shall not be less than four 
hundred thousand rupees 
on first and three hundred 
thousand rupees on each 
subsequent default: 
Provided further that in 
case of three acts of 
commission or omission, 
the business premises of 
such person may further 
be liable to be sealed for 
a period which may 
extend to one month. 
10. Substitution of FIRST and SECOND SCHEDULE of the Act XLII of 2012 .- 
In the Act, for the FIRST SCHEDULE and SECOND SCHEDULE, the following shall 
be substituted: 
“FIRST SCHEDULE 
Tax Free Services 
(see section 3A) 
Sr. 
No. Description Conditions 
(1) (2) (3) 
1 
Services related to healthcare provided 
by the Federal or Provincial Governments 
or local governments including 
consultation or visit fee of doctors, 
medical practitioners and medical 
specialists, bed or room charges, in 
public sector hospitals.  
None 
2 
Services provided by skin and laser 
clinics, cosmetic and plastic surgeons and 
hair transplant services including 
consultation services.  
Only to the extent of services 
provided to acid or burn victims. 
3 
(i) General education services; and 
(ii)    Education provided by the Federal, 
or Provincial Governments or local 
governments in public sector 
educational institutions. 
None 
4 
Public transport service provi ded by the 
Federal or  Provincial Governments or 
local Governments. 
None 
5 
Postal and courier s ervices provided by 
the Federal or Provincial Governments or 
local governments.  
Only to the extent of services 
provided to the Federal, 
Provincial Government 
Departments or local 
governments. 
6 Registration services provided by Federal None 
or Provincial Governments or local 
governments including passport and 
identity cards services 
7 
Services relating to religion, art, culture 
and sports provided by the Federal or  
Provincial  Governments or local 
governments  
None 
8 
Services relating to physical fitness, 
entertainment, amusement and l earning 
provided by the Federal or Provincial 
Governments or local governments, such 
as gymnasiums, sports clubs, 
playgrounds, zoological and botanical 
gardens, museums, libraries, parks, etc. 
None 
9 
Services provided by property deve lopers, 
builders and promoters, including their 
allied services. 
Only to the extent of  affordable 
housing services provided under 
Government sponsored housing 
programs or any area notified for 
an Affordable Private Housing 
Scheme by the Punjab Housing 
and Town -Planning Agency 
(PHATA) covered under Rule 
2(1)(k), Rule 35 and Rule 36 of 
the Punjab Housing and Town -
Planning Agency (Affordable 
Private Housing Schemes Rules), 
2020. 
10 
Services provided by: 
(i) a religious or charitable institution for 
the benefit of public registered under 
any law for the time being in force;  
(ii) international non-governmental 
organizations (INGOs) approved by 
the Federal Government; and 
(iii)  international agencies. 
Subject to exemption from federal 
taxes by the F ederal Board of 
Revenue. 
11 Services provided in respect of insurance. 
Only to the extent of:  
(a) marine insurance for export; 
and 
(b) crop insurance. 
12 
Construction services and services 
provided by contractors of building 
(including water supply, gas supply and 
sanitary works), roads and bridges, 
electrical and mechanical works 
(including air conditioning), horticultural 
works, multi -discipline works (including 
turn-key projects) and similar other works. 
Only to the extent: 
(i) where the tax is otherwise paid 
by registered persons as 
property developers, builders 
or promoters for building 
construction; or  
(ii) where the construction work is 
funded under an agreement 
of foreign g rant-in-aid or 
involves construction of 
consular buildings; or  
(iii) residential construction 
projects where the covered 
area does not exceed 10,000 
square feet for a house and 
20,000 square feet for an 
apartment except where 
construction services are 
provided to construct more 
than one house or more than 
one apartment building; or  
(iv) where the construction 
services are provided to any 
registered person who is 
otherwise liable to pay sales 
tax as a property developer, 
builder and promoter. 
13 
Services provided for personal care by 
beauty parlors, salons, clinics, sliming 
clinics, spas (including saunas, Turkish 
baths and Jacuzzi) and similar other 
services. 
Only to the extent of services 
provided in a parlour, salon or 
clinic where the facility  of air -
conditioning is not installed or is 
not available in the premises on 
any day of the financial year. 
14 
Services provided by tour operators and 
travel agents including all their allied 
services or facilities.  
Only to the extent of Hajj and 
Umrah p urposes including 
„Ziyarat‟. 
15 
Facilities for travel originating from Punjab 
by Air for domestic and international 
travel.  
Only to the extent of Air travel 
services provided to Hajj or 
Umrah passengers, diplomats and 
supernumerary crew. 
16 
Services provided by warehouses or 
depots for storage or cold storages 
including letting of space for storages. 
Only to the extent of storage of 
agriculture produce for the 
person‟s own consumption. 
17 
Services provided by photography 
studios and event or  occasion 
photographers or film-makers. 
Only to the extent of non -
corporate (individual) 
photographers operating from 
small road -side shops declared 
as such by the Authority. 
18 Services provided by diplomatic missions. None 
19 Renting of personal dwellings for 
residential use. None 
20 
Services provided by persons engaged in 
contractual execution of works or 
furnishing supplies.  
Only to the extent of services 
related to the contracts involving 
supplies or printing of books 
21 
Advertisement on television and radio or 
advertisement services showcasing of 
any product or service in video 
programmes, television programmes or 
motion pictures or music albums. 
Only to the extent of:  
(a)  sponsored by an agency of 
the Federal or Provincial 
Government for health 
education; or  
(b) financed out of funds provided 
by a Government under an 
agreement of foreign grant -
in-aid; or  
(c)  conveying public service 
message, if telecast on 
television by the World Wide 
Fund for Nature (WWF) or 
United Nations Children‟s 
Fund (UNICEF). 
22 
Services relating to pathological or 
diagnostic tests exclusively for medical 
treatment purposes. 
None 
23 
Services provided in respect of 
manufacturing or processing on toll or job 
basis (against processing on conversion 
charges) [including industrial and 
commercial packaging services and 
similar outsourcing of industrial or 
commercial processes]. 
None 
24 
Advertisement including classified ads in 
newspapers, magazines, j ournals and 
periodicals. 
None 
25 
Services provided by a foreign exchange 
dealer or ex change company or money 
changer or money exchanger. 
None 
26 
Services provided by port operators 
(including airports and dry -ports) and 
allied services provided at ports and 
services provided by terminal operators 
including services in respec t of public 
bonded warehouses.  
Only to the extent of the amounts 
received by way of fee under any 
law or bye-law.  
 
SECOND SCHEDULE 
(Taxable Services) 
(see section 3) 
Part I 
Sr. 
No. 
Description Classification Code, if 
Applicable 
Rate of Tax 
(1) (2) (3) (4) 
1 
All services, except those 
specified in serial 
numbers 2 and 3 of this 
Part, Part-II and Part-III. 
Respective headings Sixteen percent 
2 
Services provided by 
persons for carriage of 
goods by rail or road. 
98.04 
9804.20009804.9000 
and respective headings  
15% With input 
tax adjustment 
for service 
provider and 
service 
recipient. 
3 
Telecommunication 
services:  
(a) telephone services;  
(b) fixed line voice 
telephone service;  
(c) wireless telephone;  
(d) cellular telephone;  
(e) wireless local loop 
telephone;  
(f) video telephone;  
(g) payphone cards;  
(h) pre-paid calling cards;  
(i) voice mail service;  
(j) messaging service;  
(k) short message service 
(SMS);  
(l) multimedia message 
service (MMS);  
(m) bandwidth services 
used for voice and 
video 
telecommunication 
services:  
(i) copper line based;  
(ii) fiber-optic based;  
(iii) co-axial cable 
based;  
(iv) microwave based;  
(v) satellite based;  
(n) telegraph;  
(o) telex;  
(p) telefax;  
(q) store and forward fax 
services;  
(r) audio-text services;  
(s) tele-text services;  
(t) trunk radio services;  
(u) paging services;  
(v) voice paging services;  
(w) radio paging services;  
(x) vehicle and other 
tracking services; and  
(y) burglar and security 
alarm services;  
(z) (i) internet services, 
whether dialup or 
broadband, including 
email services, data   
 communication 
network services 
98.12  
[9857.0000, 9858.0000]  
Nineteen and a 
half percent 
(DCNS) and value 
added data services;  
(ii)  such charges payable 
on the international 
leased lines or 
bandwidth services 
used by:  
(a) software exporting 
firms registered with 
Pakistan Software 
Export Board; and  
(b) data and internet 
service providers 
licensed by the 
Pakistan 
Telecommunication 
Authority; and  
(iii) such charges payable 
on the international 
leased lines used by 
the software 
exporting firms 
registered with 
Pakistan Software 
Export Board for 
software exports. 
PART II 
FIXED-TAXED SERVICES 
The services enumerated below, shall be fixed rate, subject to the conditions, if any, 
specified hereunder: 
Sr. 
No. 
Description Classification 
Code, if 
Applicable 
Rate of Tax 
(1) (2) (3) (4) 
1 
Services provided by property 
developers, builders and 
promoters (including their 
allied services);  
9807.0000 
and respective 
sub-headings 
of heading 
98.14  
Rs.100 per square yard 
for land development 
and Rs.50 per square 
feet for building 
construction.  
2 Freight forwarding agents.  9805.3000  Rs. 1000 per bill of 
lading  
 
PART III 
REDUCED RATE SERVICES 
The services enumerated below, shall be reduced rate, subject to the conditions, if 
any, specified hereunder: 
Sr. 
No. Description 
Classification 
code, if 
applicable 
Rate of tax 
(1) (2) (3) (5) 
1 Hotels, motels and guest 
houses 9801.1000 
(i) Five percent without input 
tax adjustment for non -
corporate, non -franchise, 
non-chain businesses 
with less than 20 rooms; 
and  
(ii) Sixteen percent for others  
2 
Marriage halls and lawns (by 
whatever name called) 
including pandal and shamiana 
services. 
 
Catering services (including all 
ancillary/allied services such as 
floral or other decoration, 
furnishing of space whether or 
not involving rental of 
equipment and accessories). 
9801.3000 
9801.5000 
Five percent without input tax 
adjustment. 
3 
Services provided in respect of 
insurance to a policy holder by 
an insurer, including a re -
insurer for:  
(a) fire insurance;  
(b) goods insurance;  
(c) health insurance; 
(d) life insurance; 
(e) marine insurance;  
(f) theft insurance; and 
(g) any other insurance.  
98.13 
(a) Zero percent without 
input tax adjustment for 
health insurance for 
individuals; and  
(b) Five percent for insurance 
agents and insurance 
brokers; 
(c)  Sixteen percent of gross 
premium paid, for 
others. 
4 
Services provi ded by 
restaurants including cafes, 
food (including ice -cream) 
parlors, coffee houses, coffee 
shops, deras, food huts, 
eateries, resorts and similar 
cooked, prepared or ready -to-
eat food service outlets etc. 
9801.2000 
[9801.9000] 
(a) Five percent without 
input tax adjustment 
where payment against 
services is received 
through debit or credit 
cards , mobile wallets or 
QR scanning; and  
(b)  Sixteen percent for 
others. 
 
5 
Franchise services including 
intellectual property rights and 
licensing 
9823.0000 
9839.0000 
and respective 
headings 
(a) Zero percent without 
input tax adjustment for 
services relating to 
educational institutions 
for information 
technology; and  
(b)  Five percent without 
input tax adjustment for 
services relating to 
educational institutions 
other than educational 
institutions for 
information technology; 
and  
(c)  Sixteen percent for 
others.  
6 
[Construction services and 
services provided by contractors 
of building (including water 
supply, gas supply and sanitary 
works), roads and bridges, 
electrical and mechanical works 
(including air conditioning), 
horticultural works, multi -
discipline works (including turn -
key projects) and similar other 
works) 
 
Explanation: Notwithstanding 
the rate of 5% fixed in column 
4, the following further reduced 
rates shall be applicable:  
(a) one per cent for all 
services specified at 
S.No.14 without input tax 
credit or adjustment to 
the extent of 
Government civil works 
including thos e of 
cantonment boards 
involved in the ongoing 
development schemes 
and projects launched 
during Financial Year 
2016-17 and funded 
under the Annual 
Development Plan of the 
Punjab Government or 
funded through foreign 
loans where the 
negotiations were 
finalized after 1st of July 
2016 or funded under 
Public Sector 
Development Program of 
the Federal Government 
or funded by the 
Cantonment Boards; and  
(b) zero per cent for all 
services specified at 
9824.0000 
and 
9814.2000 
five p ercent without input tax 
credit or adjustment in respect 
of Government civil works and 
sixteen percent with input tax 
credit or adjustment for others. 
 
S.No.14 without input tax 
credit/adjustment to the 
extent of Government 
civil works including 
those of cantonment 
boards involved in the 
ongoing development 
schemes and projects 
launched prior to 
Financial Year 2016 -17 
and funded under the 
Annual Development 
Plan of the Punjab 
Government or funded 
through foreign loans 
where the negotiations 
were finalized as on 1st 
of July 2016 or funded 
under Public Sector 
Development Program of 
the Federal Government 
or funded by 
Cantonment Boards.  
7 
Services provided for personal 
care by beauty parlors, salons, 
clinics, sliming clinics, spas 
(including saunas, Turkish 
baths and Jacuzzi)  and similar 
other establishments. 
9810.0000 
9848.0000 
9847.0000 
9821.4000 
9821.5000 
9815.7000 
and 
respective 
headings 
Five percent without input tax 
adjustment.  
8 
Information technology -
enabled or information 
technology based services 
including software 
development, software 
customization, software 
maintenance, system support, 
system assembly, system 
integration, system designing 
and architecture, system 
analysis, system development, 
system operation, system 
maintenance, system up -
gradation and modification, 
data warehousing or 
management, data entry 
operations, data migration or 
transfer, system security or 
9815.6000 
and 
respective 
heading 
(a) Zero percent without 
input tax adjustment for 
services provided by 
software or IT -based 
system development 
persons; and  
(b)Five percent without input 
tax adjustment for 
others.  
protection, web designing, web 
development, web hosting, 
network designing, services 
relating to enterprise resource 
or management planning 
(including marketing of 
products), development and 
sale of smart phone 
applications or games, 
graphics designing, medical 
transcription, remote 
monitoring, telemedicine, 
insurance claim processing, 
online retrieval and database 
access or retrieval service.] 
[Explanation: This entry 
includes and shall be deemed 
to have always included real 
estate aggregators and 
streaming/over-the-top (OTT) 
services.]  
9 
[Services provided by other 
consultants (by whatever name 
called or treated, whether as 
consultant or otherwise) 
including human resource and 
personnel development 
services, exhibition or 
convention services including 
provision of space, equipment, 
accessories and other allied 
services, event management 
services (whole range and 
variety of their services 
regardless of separate or 
individual classification 
thereof), valuation services, 
evaluation s ervices (including 
competency and eligibility 
testing services), certification, 
verification and equivalence 
services, market research 
services, marketing or sales 
services (including marketing 
agencies and on line marketing 
or sales services), surveyors 
services, training or coaching 
services (other than general 
education services) and credit 
rating services. 
9815.9000 
[9832.0000, 
9827.0000, 
9818.3000, 
9818.2000, 
9819.9300, 
9852.0000, 
9859.0000, 
9825.0000, 
9819.5000, 
9849.0000, 
9818.9000, 
9853.0000, 
9856.0000 
and 
respective 
headings. 
(a) Zero percent without 
input tax adjustment for 
training services related 
to Information 
Technology; and  
(b) Sixteen percent for 
others. 
10  
Services provided by tour 
operators and travel agents 
including all their allied 
services or facilities. 
9805.5100, 
9805.5000, 
9803.9000. 
Five percent without input tax 
adjustment. 
11  
Manpower recruitment agents, 
including labour and manpower 
supplies. 
9805.6000  
(a) Five percent without 
input tax adjustment for 
services where the 
value of service is fixed 
by the Bureau of 
Emigration and 
Overseas Employment; 
and  
(b)  Sixteen percent for 
others.  
12  Services provided by property 
dealers and realtors. 
9806.2000, 
9844.0000. 
Five percent without input 
tax adjustment. 
13  
Services provided by fashion 
designers, including use of 
brand name, logo or house 
mark (whether or not 
registered) in the 
manufacturing or trading of 
products whether relating to 
textile, leather,  jewellery or 
other product regimes including 
allied services such as cutting, 
stitching, printing, 
manufacturing, fabrication, 
assembly, embellishment, 
adornments, display (including 
marketing, packing and 
delivery etc.) 
9834.0000, 
9819.6000, 
9839.0000 
and respective 
headings 
Five percent without input tax 
adjustment. 
14 
Services provided  by 
architects, town planners, 
landscapers, landscape 
designers, [interior de corators 
and interior designers. 
9814.1000, 
9814.9000, 
9814.4000 
and 
respective 
headings. 
Five percent without input tax 
adjustment. 
 
15 
Rent-a-car (including renting of 
all categories of vehicles 
meant for transportation of 
persons) 
9819.3000 
and respective 
headings 
(a) Five percent without 
input tax adjustment for 
services provided to end 
consumers; and  
(b)  Sixteen percent for 
others. 
16  Car/automobile dealers 9806.3000 
9845.0000 
(a) Sixteen percent for 
services provided by 
companies or authorized 
dealers; and  
(b) Five percent without 
input tax adjustment, for 
others. 
17 
Brokerage (other than stock) 
and indenting services 
including agents, brokers, 
under-writers and auctioneers 
9829.0000 
9819.1200 
9819.1100 
9819.1300 
9819.9100 
(a) Five percent without 
input tax adjustment for 
services provided in 
respect of agricultural 
produce and home chefs; 
and  
(b)  Sixteen percent for 
others.  
18  
Services provided in specified 
fields such as health care, gym, 
physical fitness, indoor sports, 
games, amusement parks, 
arcades a nd other recreation 
facilities, and body or sauna 
massage etc.  
 
9821.1000 
9821.2000 
9821.4000  
Five percent without input tax 
adjustment.  
19  Services provided by Laundries 
and dry cleaners 9811.0000  Five perce nt without input 
tax adjustment.  
20  Services provided by Cable TV 
operators 9819.9000  Five percent without input 
tax adjustment.  
21  
Services in relation to supply 
of tangible goods including 
machinery, equipment and 
appliances for use, without 
transferring right of possession 
and effective control of such 
machinery, equipment and 
appliances. 
Respective 
headings  
Five percent without input tax 
adjustment.  
22  
Services provided by 
accountants (including 
practicing chartered or cost 
accountants), auditors, 
actuaries, tax consultants (by 
whatever name called), 
practicing company 
secretaries, receivers, 
liquidators, auctioneers and 
corporate law consultants, 
whether individual or otherwise.  
9815.2000  
9815.3000  
9850.0000  
9851.0000 
9855.0000 
and respective 
headings  
(a) Five percent without 
input tax adjustment for 
services relating to 
accountancy, audit, tax 
or corporate law 
consultancy; and  
(b)  Sixteen percent for 
others.  
23  
Facilities for travel originating 
from Punjab by Air for domestic 
and international travel.  
9803.1000  
9803.1100  
Five percent without input tax 
adjustment.  
24 
Services provided by skin and 
laser clinics, cosmetic and 
plastic surgeons and hair 
transplant services including 
consultation services. 
9847.0000 and 
respective 
headings  
Five percent without input tax 
adjustment. 
25 
Services provided by 
warehouses or depots for 
storage or cold storages 
including letting of space for 
storages.  
9833.0000 and 
respective 
headings 
Five percent without input tax 
adjustment. 
26 
(i) Medical consultation/visit fee 
exceeding Rs.1500 per 
consultation/visit of doctors, 
medical practitioners and 
medical specialists 
(ii) Bed/Room charges of  
hospitals exceeding 
Rs.6,000/- per day per 
bed/room. 
9815.1000 and 
other 
Respective 
headings 
Zero percent without input tax 
adjustment. 
27 
Services provided by 
photography studios and event 
or occasion 
photographers/film-makers. 
9819.7000 and 
respective 
headings 
Five percent without input tax 
adjustment.  
28 Parking services Respective 
headings 
Five percent without input tax 
adjustment.  
29 Dress designing and stitching 
services. 
Respective 
headings 
Five percent without input tax 
adjustment. 
30 
Rental of bulldozers, 
excavators, cranes, 
construction equipment, 
Scaffolding, framework and 
shuttering, generators, storage 
containers, Refrigerator, shelf 
or rack renting, etc 
Respective 
heading 
Five percent without inpu t tax 
adjustment. 
31 
Services in respect  of 
treatment of textile, leather but 
not limited to Dyeing services, 
Edging and cutting, cloth 
treating, water proofing, 
Embroidery, Engraving, Fabric 
bleaching, Knitting, Leather 
staining, Leather working, Pre 
shrinking, Colour separation 
services, patte rn printing and 
shoe making services. 
Respective 
heading 
Five percent without input tax 
adjustment.  
32 
Apartment house 
management, real estate 
management and services of 
rent collection. 
Respective 
heading 
Five percent without input tax 
adjustment.  
33 
Ride-Hailing Services 
Explanation: This entry 
includes and shall be deemed 
to have a lways included cab 
aggregators. 
Respective 
heading 
Five percent without input tax 
adjustment.  
34 Entertainment services  Zero percent without input tax  
 
(including cinemas, theatres, 
concerts, circus, sports events, 
races, film, fashion shows and 
mobile stage shows)  
 
adjustment.