TAXABLE SERVICES WITH DESCRIPTION Punjab Revenue Authority

Transcription

1 TAXABLE SERVICES WITH DESCRIPTION Punjab Revenue Authority

2 Classificati on , , , , , , Taxable Services Description of Service Rate of tax Services provided by hotels, motels, Marriage hall.- Marriage hall includes a marriage lawn or banquet guest houses, marriage halls hall or a place or premises where a ceremonial feast or meal is lawns (by whatever name called) served for many people or which is used for hosting of social including pal shamiana gatherings like receptions, reunion, parties, business events or services clubs including race clubs other events for large number of people or is provided on rent, caterers. 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. Pal shamiana service.- Pal shamiana service means any service, either directly or indirectly, in connection with the preparation, arrangement, erection or decoration of a pal or shamiana includes the supply of furniture, fixtures, lights lighting fittings, floor coverings 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 husbry; or (iii) any person or body of persons engaged in any activity having objectives which are in the nature of public service 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 similar articles of accoutrements for any purpose including ceremony, party, get-together, event or occasion etc.

3 And And Advertisement on television 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; (c) conveying public service message, if telecast on television by the World Wide Fund for Nature (WWF) or United Nations Children s Fund (UNICEF). Services provided by persons authorized to transact business on behalf of others (a) customs agents; b) ship chlers; (c) Stevedores. 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 Courier services including cargo services by road passenger transportation businesses transportation through pipeline 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 includes speed post, express cargo service similar fast services of transmission, transportation conveyance of documents, goods, articles or cargo. Cargo hling service.- Cargo hling service means loading, unloading, packing or unpacking of cargo includes cargo hling 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 cargo hling service incidental to freight, but does not include hling 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 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 distribution or dissemination of audio-video signals for public viewing whether through a cable, MMDS, LMDS or DTH (through satellite receiver).

4 98.12, 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) bwidth services used for voice 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 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 other tracking services; (y) burglar security alarm services; EXCLUDING: (a) Internet services whether dialup or broadb including services, data communication network services (DCNS) 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 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 enjoyment of the services occur. Nineteen a half

5 services. (b) Such charges payable on the international leased lines or bwidth services used by i. software exporting firms registered with the Pakistan software exporting board; ii. data internet service providers licensed by the Pakistan Telecommunication Authority 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; (e) other insurance; EXCLUDING: (a) Marine insurance for export; (b) Life insurance; (c) Health insurance; (d) Crop insurance Services provided by banking companies, cooperative financing societies, modarbas, musharikas, ijarahs, leasing companies, nonbanking financial institutions other persons, businesses or enterprises providing or dealing in any such services. Insurance.- Insurance means insurance or guarantee against loss, damage, injury, or risk of any kind whatever, whether pursuant to any contract or any enactment includes reinsurance. Insurer.- Insurer means any person carrying on an insurance business or general insurance business includes a reinsurer. Banking company.- Banking company includes companies which transact the business of banking in Pakistan the branches subsidiaries of banking companies incorporated in Pakistan but functioning outside Pakistan. Banking other financial service.- Banking 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 other financial services. Financial institution.-financial institution includes: (a) a company or an institution whether established under any special enactment 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 of the gross premium paid

6 Services provided by the stock brokers. non-banking finance company; (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 Exchange Commission under Non-Banking Finance Companies (Establishment 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; (viii) any other form of business which the Government may, by notification, specify; (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 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 provides any service to entrance or clearance of a conveyance at a customs port issues line or carrier bill of lading, for or on behalf of a shipping line includes non-vessel operating common carriers, slot carriers, charterers, international freight forwarders consolidators, rendering services in relation to import export of cargo, independently or as subsidiary of a shipping line, carrier nonvessel operating common carriers Services provided by restaurants including cafes, food (including icecream) parlors, coffee houses, coffee shops, deras, food huts, eateries, resorts similar cooked, prepared or ready-to-eat food service outlets etc

7 -- Advertisements on hoarding boards, pole signs sign boards on closed circuit TV, Websites or internet 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, br name or any such symbol is involved Construction services EXCLUDING: (i) Construction projects (industrial commercial) of the value (excluding actual documented cost of l) not exceeding Rs. 50 million per annum. (ii) The cases where sales tax is otherwise paid as property developers or promoters. (iii) Government civil works including Cantonment Boards. (iv) Construction of industrial zones, consular buildings 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 20,000 square feet for apartments. 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. Commercial or industrial construction.- Commercial or industrial construction 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 finishing services such as glazing, plastering, painting, floor wall tiling, wall covering wall papering, wood metal joinery carpentry, fencing railing, construction of swimming pools, acoustic applications or fittings 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 dams. Residential complex construction.- Residential complex construction means any complex comprising: per cent (i) a building or buildings, having more than twelve residential units;

8 (ii) a common area; respective subheadings of heading Services provided by property developers promoters (including allied services) EXCLUDING: Actual purchase value or documented cost of l Services provided by persons engaged 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 Services provided for personal care by beauty parlors, clinics, sliming clinics including cosmetic plastic surgery by such parlors/clinics. EXCLUDING: (i) (ii) if beauty parlor or clinics is not a corporate or chain business; or no aspect of the business is trade marked or franchised; or (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 a premises 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, the construction of such complex is intended for personal use as residence by such person. Beauty parlour.- Beauty parlour includes hair cutting, hair dyeing, hair dressing, face beauty treatment, cosmetic treatment, manicure, pedicure or counseling services on beauty, face care or make-up or such other identical or similar services. Rs. 100 per square yard for l develop ment; Rs. 50 per square feet for building construct ion. sixteen per cent per cent

9 respective headings (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. Management consultancy services including fund asset (including investment) management services Services provided by port operators (including airports dryports) allied services provided at ports 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. 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 include the Companies which provide management of collective investment scheme. Port operator.- Port operator includes any person, authority, trust, institution, association, organization, managing directly or otherwise, the operations of any customs port including dryport airport as declared under section 9 of the Customs Act, 1969 (IV of 1969) 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 chler, terminal operator or such services of warehousing 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 or in arrangement with any such service provider Services provided by software or ITbased system development , consultants. Services provided by technical, scientific & engineering consultants including technical inspection certification services, quality control (stards certification), technical analysis testing, erection, commissioning installation services. Scientific technical consultancy.- Scientific 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 engineering consultant.- `Technical, scientific engineering consultant means a person, providing or rendering the technical, scientific 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 engineering includes a person known as a consulting engineer, professional engineer or sixteen per cent sixteen per cent Rs. 400 per bill of lading

10 , , , , , Services provided by other consultants including but not limited to human resource personnel development services, exhibition or convention services, event management services, valuation services (including competency eligibility testing services), market research services credit rating services Services provided by tour operators travel agents including all their allied services or facilities (other than Hajj Umrah including Ziyarat) Manpower recruitment agents including labour manpower supplies. structural engineer. Technical inspection certification.- Technical inspection 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 stards, functionality or utility or quality or safety or any other characteristic or parameters but does not include any service in relation to inspection certification of pollution level. Erection, commissioning or installation.- Erection, commissioning or installation means any service provided by a commissioning 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 electronic devices, including wirings or fittings 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 sheet metal work; or (d) thermal insulation, sound insulation, fire proofing or water proofing; or (e) lift escalator, fie escape staircases or travelators; or (f) such other similar services. 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, includes any person engaged in the business of operating tours in any transport. 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.

11 Services provided by security agency. -- Services provided in respect of mining of minerals, oil & gas including related surveys allied activities Services provided by advertising agents respective headings Share transfer or depository agents including services provided through manual or electronic book-entry system used to record maintain securities to register the transfer of shares, securities derivatives Services provided by business support services Services provided by property dealers realtors. Services provided by fashion designers whether relating to textile, leather, jewellery or other Labour manpower supply services.- Labour 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. 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 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. Survey exploration of minerals.- Survey 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. 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. Share transfer agent.- `Share transfer agent means a person who maintains the record of holders of securities deals with all matters connected with the transfer or redemption of securities or activities incidental to such services. Business support service.- Business support service means services provided in relation to business or commerce includes evaluation of prospective customers, telemarketing, processing of purchase orders fulfillment services, information tracking of delivery schedules, managing distribution logistics, customer relationship management services, accounting processing of transactions, operational assistance for marketing, formulation of customer service pricing policies, infrastructural support services other transaction processing. Property dealer.- `property dealer by whatever name called, means a person who is engaged in providing or rendering services, directly or indirectly or in any manner, in relation to sale, purchase, leasing, renting, supervision, maintenance, marketing, acquisition or management of real estate includes a realtor, a real estate agent, a real estate broker or a real estate consultant. 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

12 product regimes including allied services such as cutting, stitching, printing, manufacturing, fabrication, assembly, embellishment, adornments, display (including marketing, packing delivery etc.). Services provided by architects, town planners interior decorators. 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. Architect.- Architect includes any person engaged in any manner, whether directly or indirectly, in rendering services in the field of architecture Services provided in respect of renta-car Services provided by car/automobile dealers. Services provided in respect of manufacturing or processing on toll or job basis (against processing on conversion charges) including industrial commercial packaging services similar outsourcing of industrial or commercial processes Services provided by specialized workshops or undertakings (autoworkshops; workshops for industrial machinery, construction earthmoving 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 other workshops) Services provided for specified purposes including fumigation services, maintenance repair 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 furnishing of any interior or exterior space or spaces whether man-made or otherwise. Rent-a-car operator.- Rent-a-car operator means any person or concern engaged, whether directly or indirectly, in the business of renting cabs any other passenger transport. 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 used cars automobiles, imported or locally assembled or manufactured including, old or used cars or automobiles. Packaging.- Packaging means any service provided or to be provided to any person by any other person in relation to packaging activity. 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 plugs, denting, painting, repairing or other similar services of cars or automobiles. Fumigation services. Fumigation services mean the services provided or rendered in relation to pest control or insect control include services of disinfecting sterilizing of premises,

13 (including building equipment maintenance repair including after sale services) or cleaning services, janitorial services, dredging or desilting services 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 64, the services provided or rendered in relation to repair, maintenance 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 exhibition centres, apartment or residential complexes; (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, s, 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 , , , Brokerage (other than stock) indenting services including commission agents, under-writers auctioneers. Brokerage business.- Brokerage business means the services provided by a broker registered under the Brokers Agents Registration Rules, Call centres. Call centre. Call centre means any establishment enterprise, undertaking or a business providing or rendering the services of receiving or transmitting requests by telephone, facsimile, live support software, social media, 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 Services provided by laboratories other than services relating to pathological or diagnostic tests for patients. Nineteen a half

14 Services provided in specified fields such as health care, gym, physical fitness, indoor sports, games body or sauna massage etc Services provided by laundries dry cleaners Services provided by cable TV operators Services provided by TV or radio program producers or production houses. Health club fitness centre.- Health club fitness centre means service for physical wellbeing such as, sauna steam bath, Turkish bath, solarium, spas, reducing or slimming salons, gymnasium, yoga, meditation, massage (excluding therapeutic massage) or any other like service. Laundries dry cleaners,- `Laundries 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 their accessories on commercial basis. Cable TV operator.- Cable TV operator means a person, a company, a firm, an establishment or an organization engaged or involved in the collection distribution or dissemination of audio-video signals for public viewing whether through a cable, MMDS, LMDS or DTH (through satellite receiver). Television radio programme production service.- Television radio programme production service means any person who produces a television or radio programme on behalf of another person.