Amendment in S.R.O 495(I)/2016

GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS & REVENUE
(REVENUE DIVISION)

Islamabad, the 21st January, 2021.

NOTIFICATION

S.R.O. 77 (I)/2021 - 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 (XL II of 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 the following further amendments shall be made in its Notification No. S.R.O. 495(I)/2016, dated the 4th July, 2016, namely:

In the aforesaid Notification, in the Table, in column (1), against S.No. 11, after the existing entry in column (2), the following explanation shall be added, namely:-

"Explanation.- For the purpose of this entry -

(a) "IT services" include software development, software maintenance, system integration, web design, web development, web hosting and network design; and

(b) "IT enabled services" include inbound or outbound call centres, medical transcription, remote monitoring, graphics design, accounting services, HR services, telemedicine centers, data entry operations, locally produced television programs] and insurance claims processing.".

[C.No.3(3)ST-L&P/2019]

(Ch. Muhammad Tarique)
Additional Secretary