Rationalization of rate of sales tax on services in Islamabad Capital Territory
SRO 495(I)/2016 is a Sales Tax SRO dated 4 July 2016, listed by FBR as "Rationalization of rate of sales tax on services in Islamabad Capital Territory".
FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
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GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS & REVENUE
(REVENUE DIVISION)
Islamabad, the 4th July, 2016.
NOTIFICATION
(Islamabad Capital Territory (Tax on Services) Ordinance, 2001)
S.R.O. 495(I)/2016.- In exercise of the powers conferred by clause (a) of sub-section (2A) of section 3 of the Islamabad Capital Territory (Tax on Services) Ordinance, 2001 read with clause (b) of sub-section (2) of section 3 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that sales tax on the services as specified in column (2) of the table below shall be levied at the rates specified in column (4) subject to the conditions mentioned therein, namely:-
TABLE
| S. No. | Service description | PCT heading | Conditions |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| 1 | Construction services, excluding: (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 works including Cantonment Boards. (iv) construction of industrial zones, consular buildings and other organizations exempt from | 9824.0000 and 9814.2000 | Five per cent subject to the condition that no input tax adjustment or refund shall be admissible |
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| S. No. | Service description | PCT heading | Conditions |
|---|---|---|---|
| income tax. (v) Residential construction projects where the covered area does not exceed 10,000 square feet for houses and 20,000 square feet for apartments | |||
| 2 | Services provided for personal care by beauty parlours, clinics and slimming clinics, body massage centres, pedicure centres; including cosmetic and plastic surgery by such parlours/ clinics, but excluding cases where: (i) annual turnover does not exceed Rs.3.6 million; or (ii) the facility of air-conditioning is not installed or available in the premises. | 9810.0000, 9821.4000 and 9821.5000 | Five per cent subject to the condition that no input tax adjustment or refund shall be admissible |
| 3 | Services provided by freight forwarding agents, and packers and movers. | 9805.3000 and 9819.1400 | Rs. 1000 per bill of lading, whichever is higher |
| 4 | Services provided by tour operators and travel agents including all their allied services or facilities (other than Hajj and Umrah) | 9805.5100, 9805.5000 and 9803.9000 | Five per cent subject to the condition that no input tax adjustment or refund shall be admissible |
| 5 | 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). | 98.20 | Five per cent subject to the condition that no input tax adjustment or refund shall be admissible |
| 6 | Services provided by health clubs, gyms, physical fitness centres, indoor sports and games centres and body or sauna massage centres | 9821.1000, 9821.2000 and 9821.4000 | Five per cent subject to the condition that no input tax adjustment or refund shall be admissible |
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| S. No. | Service description | PCT heading | Conditions |
|---|---|---|---|
| 7 | Services provided by laundries and dry cleaners | 9811.0000 | Five per cent subject to the condition that no input tax adjustment or refund shall be admissible |
| 8 | Services provided by property dealers and realtors. | -- | Five per cent subject to the condition that no input tax adjustment or refund shall be admissible |
| 9 | Services provided by car/automobile dealers. | -- | Five per cent subject to the condition that no input tax adjustment or refund shall be admissible |
[C.No. 3/18-STB/2016]
(Dr. Muhammad Irshad)
Additional Secretary
Which later SROs refer to this one?
SROs whose FBR title names SRO 495(I)/2016, usually to amend or rescind it.
- SRO 77(I)/202121 January 2021Amendment in S.R.O 495(I)/2016
- SRO 781(I)/201821 June 2018Amendment in SRO 495(I)/2016 dt 4/07/2016
- SRO 589(I)/20171 July 2017Amendment in SRO 495(I)/2016
Related Sales Tax SROs on sales tax schedules and rates
- SRO 806(I)/201631 August 2016Change in Rate of Sales Tax on petroleum products with effect from 1st September, 2016
- SRO 500(I)201630 July 2016Rate of Sales Tax on petroleum products with effect from 1st August, 2016
- SRO 496(I)/201614 July 2016Sales Tax shall be charged at the rate zero percent on import of 111 buses , imported during the financial year 2011-2012. by M/S Foton Bus Company (Pvt),ltd.
- SRO 492(I)/201630 June 2016Fixation of minimum value of imported and domestically produced sugar for sales tax
- SRO 490(I)/201630 June 2016Change in sales tax rates on petroleum products
- SRO 471(I)/201631 May 2016Sales Tax rates for Petroleum Products effective from 1st June 2016