Punjab Revenue Authority - Taxable Services

7/25/2019 Punjab Revenue Authority - Taxable Services

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TAXABLE SERVICES WITH DESCRIPTION

Punjab Revenue Authority



lassificati

on

Taxable Services Description of Service Ra

801.1000,

801.3000,

801.4000,

801.5000,

801.6000,

830.0000,

837.0000

and

862.0000

Services provided by hotels, motels,

guest houses, marriage halls and

lawns (by whatever name called)

including pandal and shamiana

services clubs including race clubs

and caterers.

Marriage hall.- Marriage hall includes a marriage lawn or banquet

hall or a place or premises where a ceremonial feast or meal is

served for many people or which is used for hosting of social

gatherings like receptions, reunion, parties, business events or

other events for large number of people or is provided on rent,

whether or not with facilities or utilities, for an agreed time

where parties or functions are organized by the persons either

with their own food items or on their own expense or otherwise,

but does not include a hotel or a restaurant.

Pandal and shamiana service.- Pandal and shamiana service

means any service, either directly or indirectly, in connection with

the preparation, arrangement, erection or decoration of a pandal

or shamiana and includes the supply of furniture, fixtures, lights

and lighting fittings, floor coverings and other articles for use

therein.

Clubs.-

Clubs include any person or body of persons, firm, company,

establishment or undertaking providing any services, facilities or

advantages, for a subscription or any other amount, to its

members, but does not include-

(i) anybody established or constituted by or under any law; or

(ii) any person or body of persons engaged in the activities of

trade unions, promotion of agriculture, horticulture or animal

husbandry; or

(iii) any person or body of persons engaged in any activity havingobjectives which are in the nature of public service and are of a

charitable, religious or political nature; or

(iv) any person or body of persons associated with press or

media.

Caterer.- Caterer includes any person who supplies, either

directly or indirectly, any food, edible preparations, beverages,

drinks or crockery and similar articles of accoutrements for any

purpose including ceremony, party, get-together, event or

occasion etc.

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802.1000

And

802.2000

Advertisement on television and

radio, excluding advertisements-

(a) sponsored by an agency of the

Federal or Provincial Government

for health education;

(b) financed out of funds provided

by a Government under grant-in-aid

agreement; and

(c) conveying public service

message, if telecast on television by

the World Wide Fund for Nature

(WWF) or United Nations Children’s

Fund

(UNICEF).

Advertisement.- Advertisement includes any notice, circular,

wrapper, document, hoarding, billboards or any other audio or

visual representation made either by means of paint, colouration,

sound, light, smoke or gas or otherwise.

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pe

805.4000

805.8000

And

805.2000

Services provided by persons

authorized to transact business on

behalf of others and

(a) customs agents;b) ship chandlers; and

(c) Stevedores.

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pe

808.0000

and

804.9000

Courier services including cargo

services by road passenger

transportation businesses and

transportation through pipeline and

conduit services.

Courier services.- Courier services mean the transmission,

transportation or conveyance, whether door-to-door or not of

time-sensitive documents, goods, articles or cargo whether or not

utilizing the services of a person either directly or indirectly to

accompany such documents, goods, articles or cargo and includes

speed post, express cargo service and similar fast services of

transmission, transportation and conveyance of documents,

goods, articles or cargo.

Cargo handling service.- Cargo handling service means loading,

unloading, packing or unpacking of cargo and includes cargo

handling services provided for freight in special containers or for

non-containerized freight, services provided by a container

freight terminal or any other freight terminal, for all modes of

transport and cargo handling service incidental to freight, but

does not include handling of export cargo or passenger baggage

or mere transportation of goods.

Transport through pipeline.- Transport through pipeline means

any service provided or to be provided to any person by any other

person in relation to transport of goods, other than water,

through pipeline or other conduit.

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802.5000 Advertisement on a cable television. Cable TV operator.- Cable TV operator means a person, a

company, a firm, an establishment or an organization engaged or

involved in the collection and distribution or dissemination of

audio-video signals for public viewing whether through a cable,

MMDS, LMDS or DTH (through satellite receiver).

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98.12,

857.0000

and

858.0000

Telecommunication services-

(a) telephone services; half per

cent 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 forvoice 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 faxservices;

(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;

EXCLUDING:

(a) Internet services whether

dialup or

broadband including email

services,

data communication

network services (DCNS)

and value added data

Telecommunication services.- Telecommunication services mean

the services involving a transmission, emission, or reception of

signals, writing, images, sounds or information of any kind or

nature by wire, radio, optical, or other electromagnetic systems,

including related transfer or assignment of the right to use

capacity for such transmission, emission or reception and a

provision of access to a global or local information network, but

does not include the supply of the underlying writing, images,

sounds, or information. Telecom services take place where the

effective use and enjoyment of the services occur.

Nin

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services.

(b) Such charges payable on the

international leased lines or

bandwidth services used

by—

i. software exporting

firms registered with the

Pakistan software exporting

board; and

ii. data and internet

service providers licensed by

the Pakistan

Telecommunication

Authority.

98.13 Services provided in respect of

insurance to a policy holder by an

insurer, including a re-insurer –

(a)

goods insurance;(b)

fire insurance;

(c)

theft insurance;

(d) marine insurance; and

(e) other insurance;

EXCLUDING:

(a) Marine insurance for export;

(b) Life insurance;

(c) Health insurance;

(d) Crop insurance.

Insurance.- Insurance means insurance or guarantee against loss,

damage, injury, or risk of any kind whatever, whether pursuant to

any contract or any enactment and includes reinsurance.

Insurer.- Insurer means any person carrying on an insurance

business or general insurance business and includes a reinsurer.

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o

gpre

p

98.13 Services provided by banking

companies, cooperative financingsocieties, modarbas, musharikas,

ijarahs, leasing companies, non-

banking financial institutions and

other persons, businesses or

enterprises providing or dealing in

any such services.

Banking company.- Banking company includes companies which

transact the business of banking in Pakistan and the branches andsubsidiaries of banking companies incorporated in Pakistan but

functioning outside Pakistan.

Banking and other financial service.- Banking and other financial

service means any service provided or to be provided to a

customer by a banking company or a financial institution

including a non-banking financing company or any other body

corporate or any person of a foreign exchange broker in relation

to banking and other financial services.

Financial institution.-Financial institution includes:

(a) a company or an institution whether established under any

special enactment and operating within or outside Pakistan which

transacts the business of banking or any associated or ancillary

business through its branches;

(b) a modaraba, leasing company, investment bank, venture

capital company, financing company, housing finance company, a

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non-banking finance company; and

(c) any other institution or company authorised by law to

undertake any similar business as the Government may, by

notification, specify for the purpose.

Non-banking finance company.-Non-banking finance company

includes a company licensed by Pakistan Security and Exchange

Commission under Non-Banking Finance Companies

(Establishment and Regulation) Rules, 2003 to carry out any one

or more of the following forms of business:

(i) investment finance services;

(ii) leasing;

(iii) housing finance services;

(iv) venture capital investment;

(v) discounting services;

(vi) investment advisory services; (vii) asset management

services; and(viii) any other form of business which the Government may, by

notification, specify; and

(ix) such other business as the Government may, by notification,

specify for the purpose.

Ijarah.- Ijarah means an arrangement under which a bank leases

equipment, building or other facility to a client against an agreed

rental.

819.1000 Services provided by the stock

brokers.

Sixt

per

805.1000 Services provided by shipping agents Shipping agent.- Shipping agent means a person, who holds the

license under the Customs Act, 1969 (IV of 1969), or the rules

made thereunder and provides any service to entrance or

clearance of a conveyance at a customs port and issues line or

carrier bill of lading, for or on behalf of a shipping line and

includes non-vessel operating common carriers, slot carriers,

charterers, international freight forwarders and consolidators,

rendering services in relation to import and export of cargo,

independently or as subsidiary of a shipping line, carrier and non-

vessel operating common carriers.

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pe

801.2000

and

801.9000

Services provided 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

Six

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-- Advertisements on hoarding boards,

pole signs and sign boards and on

closed circuit TV, Websites or

internet.

Six

pe

823.0000

and

839.0000

Franchise service including

intellectual property rights services.

Franchise.- Franchise means an authority given by a franchiser

under which the franchisee is contractually granted any right to

produce, manufacture, sell or trade or otherwise deal in or do any

other business activity relating to goods or services or to

undertake any process identified with franchiser against a fee or

consideration including royalty or technical fee whether or not

any use of trademark, service mark, trade name, logo, brand

name or any such symbol is involved.

Intellectual property service.- Intellectual property service means

any right to intangible property, including trademarks, designs,

patents or any other similar intangible property under any law,

but does not include copyright.

Six

pe

824.0000and

814.2000

0

Construction servicesEXCLUDING:

(i)

Construction projects

(industrial and commercial) of

the value (excluding actual

and documented cost of land)

not exceeding Rs. 50 million

per annum.

(ii)

The cases where sales tax is

otherwise paid as property

developers or promoters.

(iii)

Government civil worksincluding Cantonment Boards.

(iv)

Construction of industrial

zones, consular buildings and

other organizations exempt

from income tax.

(v)

Construction work under

international tenders against

foreign grants-in-aid.

(vi)

Residential construction

projects where the covered

area does not exceed 10,000

square feet for houses and

20,000 square feet for

apartments.

Commercial or industrial construction.- Commercial or industrialconstruction means:

(i) construction of a new building or a civil structure or a part

thereof; or

(ii) construction of pipeline or conduit; or

(iii) completion and finishing services such as glazing, plastering,

painting, floor and wall tiling, wall covering and wall papering,

wood and metal joinery and carpentry, fencing and railing,

construction of swimming pools, acoustic applications or fittings

and other similar services in relation to building or civil structure;or

(iv) repair, alteration, renovation or restoration of, or similar

services in relation to building or civil structure, pipeline or

conduit, which is:

(a)

used, or to be used, primarily for; or

(b)

occupied, or to be occupied, primarily with; or

(c)

engaged, or to be engaged, primarily in:

commerce or industry or work intended for commerce or

industry, but does not include such services provided in

respect of roads, airports, railways, transport terminals,

bridges, tunnels and dams.

Residential complex construction.- Residential complex

construction means any complex comprising:

(i)

a building or buildings, having more than twelve

residential units;

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(ii)

a common area; and

(iii)

any one or more of facilities or services such as park,

lift, parking space, community hall, common water

supply or effluent treatment system, located within apremises and the layout of such premises is approved

by an authority under any law, but does not include a

complex which is constructed by a person directly

engaging any other person for designing or planning

of the layout, and the construction of such complex is

intended for personal use as residence by such

person.

807.0000

and

espective

sub-

eadings of

heading

98.14

Services provided by property

developers and promoters

(including allied services)

EXCLUDING:

Actual purchase value or

documented cost of land.

(i)

100

squ

yar

lan

dev

me

and

(ii)

50

squ

fee

bui

con

ion

809.0000 Services provided by personsengaged in contractual execution of

work or furnishing supplies.

EXCLUGING:

(i)

Annual total value of the

contractual works or supplies

does not exceed Rs. 50 million.

(ii)

The contracts involving

printing or supplies of books

sixtper

810.0000

848.0000

847.0000821.4000

and

821.5000

Services provided for personal care

by beauty parlors, clinics, sliming

clinics including cosmetic and plasticsurgery by such parlors/clinics.

EXCLUDING:

(i)

if beauty parlor or clinics is not

a corporate or chain business;

or

(ii)

no aspect of the business is

trade marked or franchised; or

Beauty parlour.- Beauty parlour includes hair cutting, hair dyeing,

hair dressing, face and beauty treatment, cosmetic treatment,

manicure, pedicure or counseling services on beauty, face care ormake-up or such other identical or similar services.

Sixt

per



(iii)

annual electricity bills of the

business do not exceed Rs.

600,000/-

(iv)

the facility of air-conditioning

is not installed or available in

the premises.

815.4000

and

826.0000

Management consultancy services

including fund and asset (including

investment) management services

Asset management services.- Asset management services‘ mean

the services provided or rendered in relation to assets

management , portfolio management, investment management

or any kind of fund management and include the Companies

which provide management of collective investment scheme.

six

pe

838.0000

and

espective

headings

Services provided by port operators

(including airports and dryports) and

allied services provided at ports and

services provided by terminal

operators including services in

respect of public bonded

warehouses.EXCLUDING:

The amounts received by way of fee

under any law or by-law.

Port operator.- Port operator includes any person, authority,

trust, institution, association, organization, managing directly or

otherwise, the operations of any customs port including dryport

and airport as declared under section 9 of the Customs Act, 1969

(IV of 1969).

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805.3000 Freight forwarding agents Freight forwarders.- Freight forwarders means a person who

provides or is engaged for his principal or client for providing of

services, for fee or charges or commission or remuneration for

some or all the services being provided by a shipping agents

clearing agent, stevedore, ship chandler, terminal operator or

such services of warehousing and he may also provide cover or

guarantee for insurance or banking services in respect of imports

or exports of goods, whether independently or in partnership orin arrangement with any such service provider.

Rs

per

la

815.6000 Services provided by software or IT-

based system development

consultants.

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815.5000

819.9400

861.0000,

815.5000

Services provided by technical,

scientific & engineering consultants

including technical inspection and

certification services, quality control

(standards’ certification), technical

analysis and testing, erection,

commissioning and installation

services.

Scientific and technical consultancy.- Scientific and technical

consultancy means any advice, consultancy, or scientific or

technical assistance, rendered in any manner either directly or

indirectly, by a scientist or a technocrat, or any science or

technology institution or organization, to a client in one or more

disciplines of science or technology.

Technical, scientific and engineering consultant.- `Technical,

scientific and engineering consultant’ means a person, providing

or rendering the technical, scientific and engineering service,

advice, consultancy, assistance or supervision, in any manner,

either directly or indirectly, to any person in one or more

disciplines of technology, science and engineering and includes a

person known as a consulting engineer, professional engineer or

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structural engineer.

Technical inspection and certification.- Technical inspection and

certification means inspection or examination of goods or process

or material or any immovable property to certify that such goods

or process or material or immovable property qualifies or

maintains the specified standards, functionality or utility or

quality or safety or any other characteristic or parameters but

does not include any service in relation to inspection and

certification of pollution level.

Erection, commissioning or installation.- Erection,

commissioning or installation means any service provided by a

commissioning and installation agency in relation to:

(i) erection, commissioning or installation of plant, machinery,

equipment or structures, whether pre-fabricated or otherwise; or

(ii) installation of:

(a)

electrical and electronic devices, including wirings orfittings therefore; or

(b)

plumbing, drain laying or other installations for transport

of fluids; or

(c)

heating, ventilation or air-conditioning including related

pipe work, wood work, duct work and sheet metal work;

or

(d)

thermal insulation, sound insulation, fire proofing or

water proofing; or

(e)

lift and escalator, fie escape staircases or travelators; or

(f)

such other similar services.

815.9000832.0000,

827.0000,

818.3000,

818.2000,

819.9300,

852.0000

and

859.0000

Services provided by otherconsultants including but not limited

to human resource and personnel

development services, exhibition or

convention services, event

management services, valuation

services (including competency and

eligibility testing services), market

research services and credit rating

services

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805.5100

805.5000

and

803.9000

Services provided by tour operators

and travel agents including all their

allied services or facilities (other

than Hajj and Umrah including

Ziyarat).

Tour operator service.- Tour operator service means any person

engaged in the business of planning, scheduling, organizing or

arranging tours (which may include arrangements for

accommodation, sightseeing or other similar services) by any

mode of transport, and includes any person engaged in the

business of operating tours in any transport.

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805.6000 Manpower recruitment agents

including labour and manpower

supplies.

Manpower recruitment agency.- Manpower recruitment agency

means a person or concern engaged in providing any service or

services, directly or indirectly, in any manner for recruitment of

manpower either to a client or otherwise.

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Labour and manpower supply services.- Labour and manpower

supply services’ include the services provided or rendered for a

consideration in order to use services of a person through

employment hired or supplied.

818.1000 Services provided by security

agency.

Security agency.- Security agency means any person or concern

engaged in the business of rendering services relating to the

security of any property, whether movable or immovable or of

any person or group or establishment of persons, in any manner

and includes the services of investigations detection or

verification of any fact or activity, whether of a personal nature or

otherwise, including the services of providing security personnel.

Six

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-- Services provided in respect of

mining of minerals, oil & gas

including related surveys and allied

activities.

Survey and exploration of minerals.- Survey and exploration of

minerals means geological, geophysical or other prospecting,

surface or sub-surface surveying or map making service, in

relation to location or exploration of deposits of mineral, oil or

gas or any of the materials.

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805.7000 Services provided by advertising

agents.

Agent.- Subject to section 71 of the Act, agent means a person

who is authorized to act on behalf of another (called the

principal) to create or maintain a legal relationship with a third

party.

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805.9000

espective

headings

Share transfer or depository agents

including services provided through

manual or electronic book-entry

system used to record and maintain

securities and to register the

transfer of shares, securities and

derivatives.

Share transfer agent.- `Share transfer agent’ means a person who

maintains the record of holders of securities and deals with all

matters connected with the transfer or redemption of securities

or activities incidental to such services.

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805.9200 Services provided by businesssupport services

Business support service.- Business support service meansservices provided in relation to business or commerce and

includes evaluation of prospective customers, telemarketing,

processing of purchase orders and fulfillment services,

information and tracking of delivery schedules, managing

distribution and logistics, customer relationship management

services, accounting and processing of transactions, operational

assistance for marketing, formulation of customer service and

pricing policies, infrastructural support services and other

transaction processing.

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806.2000

and844.0000

Services provided by property

dealers and realtors.

Property dealer.- `property dealer’ by whatever name called,

means a person who is engaged in providing or renderingservices, directly or indirectly or in any manner, in relation to sale,

purchase, leasing, renting, supervision, maintenance, marketing,

acquisition or management of real estate and includes a realtor, a

real estate agent, a real estate broker or a real estate consultant.

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834.0000

and

819.6000

Services provided by fashion

designers whether relating to

textile, leather, jewellery or other

Fashion designer.- `Fashion designer’ means a person or business

providing or rendering services of fashion designing or any other

economic activities relating to conceptualizing, outlining or

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product regimes including allied

services such as cutting, stitching,

printing, manufacturing, fabrication,

assembly, embellishment,

adornments, display (including

marketing, packing and delivery

etc.).

creating designs or preparing designs or patterns for costumes,

apparels, garments, clothing, accessories, jewelry, foot wears

(including any other product regime) or any other services

incidental to fashion designing.

814.1000

814.9000

Services provided by architects,

town planners and interior

decorators.

Architect.- Architect includes any person engaged in any manner,

whether directly or indirectly, in rendering services in the field of

architecture.

Interior decorator.- Interior decorator means any person

engaged, whether directly or indirectly, in the business providing

advice, consultancy, technical assistance or any services in any

manner relating to planning, designing, beautification,

embellishment, ornation and furnishing of any interior or exterior

space or spaces whether man-made or otherwise.

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819.3000 Services provided in respect of rent-a-car.

Rent-a-car operator.- Rent-a-car operator means any person orconcern engaged, whether directly or indirectly, in the business

of renting cabs and any other passenger transport.

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806.3000

and

845.0000

Services provided by car/automobile

dealers.

Car or automobile dealer. `Car or automobile dealer’ , whatever

name called, means a person who is engaged in providing or

rendering the services to sale, purchase, transfer, leasing,

marketing or booking of new, old and used cars and automobiles,

imported or locally assembled or manufactured including, old or

used cars or automobiles.

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868.0000

841.0000

and819.1400

Services provided in respect of

manufacturing or processing on toll

or job basis (against processing onconversion charges) including

industrial and commercial packaging

services and similar outsourcing of

industrial or commercial processes.

Packaging.- Packaging means any service provided or to be

provided to any person by any other person in relation to

packaging activity.

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98.20 Services provided by specialized

workshops or undertakings (auto-

workshops; workshops for industrial

machinery, construction and earth-

moving machinery or other special

purpose machinery etc; workshops

for electric or electronic equipments

or appliances etc. including

computer hardware; car washing or

similar service stations and other

workshops).

Car or automobile washing or similar service station.- `Car or

automobile washing or similar service station’ means a service

station or a service centre or an establishment providing or

rendering the services in relation to maintenance, inspection,

detailing, washing, cleaning, polishing, waxing, oil coating,

lubricating tuning, changing of oils, filters and plugs, denting,

painting, repairing or other similar services of cars or

automobiles.

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8.22 and

860.0000

Services provided for specified

purposes including fumigation

services, maintenance and repair

Fumigation services. – Fumigation services’ mean the services

provided or rendered in relation to pest control or insect control

and include services of disinfecting and sterilizing of premises,

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(including building and equipment

maintenance and repair including

after sale services) or cleaning

services, janitorial services, dredging

or desilting services and other

similar services etc.

buildings, factories or complexes (commercial complexes,

shopping complexes, office complexes, apartment or residential

complexes, multiplexes, exhibition centres, residential units,

commercial units or offices) but shall not include the public

health fumigation services provided or rendered directly by the

Government, a local government or a Cantonment Board free

charge.

Maintenance or cleaning services.- `Maintenance or cleaning

services’ mean, in conjunction with or in addition to rules 31 and

64, the services provided or rendered in relation to repair,

maintenance and cleaning, including specialized cleaning services

such as disinfecting, exterminating or sterilizing of:

(a) office equipment, or buildings, or any other premises;

(b) commercial complexes including multiplexes, shopping

complexes, office complexes and exhibition centres, apartment or

residential complexes; and

(c) factories, plants, machinery or equipment of any factory,elevators, escalators, thanks or reservoirs of any factory, office,

building or commercial complex.

Dredging.- Dredging includes removal of material including silt,

sediments, rocks, sand, refuse, debris, plant or animal matter in

any excavating, cleaning, deepening, widening or lengthening,

either permanently or temporarily, of any river, port, harbour,

backwater or estuary.

829.0000,

819.1200,819.1100,

819.1300

and

819.9100

Brokerage (other than stock) and

indenting services includingcommission agents, under-writers

and auctioneers.

Brokerage business.- Brokerage business means the services

provided by a broker registered under the Brokers and AgentsRegistration Rules, 2001.

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865.0000 Call centres. Call centre. ‘Call centre’ means any establishment and enterprise,

undertaking or a business providing or rendering the services of

receiving or transmitting requests by telephone, facsimile, live

support software, social media, e-mail and any other electronic

means of communication, whether for the product support or

business support of any person or information or inquiries from

consumers or telemarketing, soliciting of donations or

subscriptions, debt collection, market research or other similar

services.

Nin

a

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816.0000

nd 98.17

Services provided by laboratories

other than services relating to

pathological or diagnostic tests for

patients.

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821.1000

and

821.2000

821.4000

Services provided in specified fields

such as health care, gym, physical

fitness, indoor sports, games and

body or sauna massage etc.

Health club and fitness centre.- Health club and fitness centre

means service for physical wellbeing such as, sauna and steam

bath, Turkish bath, solarium, spas, reducing or slimming salons,

gymnasium, yoga, meditation, massage (excluding therapeutic

massage) or any other like service.

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811.0000 Services provided by laundries and

dry cleaners.

Laundries and dry cleaners,- `Laundries and dry cleaners’ mean

the services of washing, pressing, stain removing, darning or day

cleaning of any kind of textile, fur or leather materials like

apparels, clothes, garments, floor coverings, curtains, draperies,

linens, bed-wears or similar products and their accessories on

commercial basis.

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819.9000 Services provided by cable TV

operators.

Cable TV operator.- Cable TV operator means a person, a

company, a firm, an establishment or an organization engaged or

involved in the collection and distribution or dissemination of

audio-video signals for public viewing whether through a cable,

MMDS, LMDS or DTH (through satellite receiver).

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828.0000 Services provided by TV or radio

program producers or production

houses.

Television and radio programme production service.- Television

and radio programme production service means any person who

produces a television or radio programme on behalf of another

person.

Six

pe

Date post:	01-Mar-2018
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Punjab Revenue Authority - Taxable Services

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