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Nature of Business
Regulatory Requirements (Registration, Sales Tax)
Applicability (One Time, Renewal) (Frequency)
Manual / Digital
Regulating Law, Rules
Fee / Charges
Average Time Required
Sales Tax on Services
KP Finance Act 2013 -KPRA Sales Tax on Services Regulations 2017
No Fee is charged
Chief Registration Officer (Deputy Collector KPRA)
Services provided or rendered by hotels, motels, guest houses, resorts, accommodation-and/or-food service providing farm-houses, motorway-or- highway-side accommodation-and/or-food provisioning/food servicing or food supply facilities, restaurants (including food service supply chains) , food including ice cream parlors, marriage or wedding halls, marques, lawns, clubs and caterers, suppliers of prepared eatables and drinkables, pandals and shamianas, clubs including such clubs as, though run on mutuality basis, are operated in commercial mode, manner or style, messes, hostels and similar entities, enterprises or undertakings including all such services, facilities, utilities, entertainments, comforts, enjoyments or amusements etc., as are allied, auxiliary or ancillary thereto. Exemptions and reduced tax rates: (i) Full exemption shall be available to the services of hostels exclusively meant for providing accommodation and allied facilities to students.
(ii) The rate of tax in case of services (whole range of services including accommodation, food supplies and laundry etc.) provided or rendered by all other categories of hostels shall be five percent (5%) without any input tax adjustment.
(iii) Service provided or rendered by non-corporate local chains of hotels (including guest houses and lodges etc.) and restaurants shall be charged to tax at the rate of Eight Percent (8%) without input tax adjustment; provided that where in any case of such restaurant, the Restaurant Invoice Management System (RIMS) is installed and working properly on regular basis, the rate of tax shall be further reduced to Five Percent (5%) without any input tax adjustment; Provided that in case of traditional type restaurants usually called as dhabha or conventional hut-type or similar other road or street side non-air-conditioned restaurants, usually serving limited range of pre-cooked or pre-prepared food items with informal seating environment (located or operating anywhere in the tariff areas or the Province), the tax shall be charged and paid at the rate of One Percent (1%) without any input tax adjustment.
(iv) In case of traditional accommodation facilities like sarrayae or inns or open air overnight bed provisioning services generally located or available around or in the vicinity of railway stations, bus or wagon stands (stations), the rate of tax shall be one percent (1%) without any input tax adjustment if the charges for overnight stay do not exceed rupees three hundred per bed.
(v) In case of marriage or wedding halls including pandals and shamiana and similar other businesses including food services provided therein, the rate of tax shall be eight percent (8%) without any input tax adjustment.
(vi) In case of caterers whether stand-alone or otherwise, the rate of tax shall be ten percent (10%) without any input tax adjustment. Explanation: It is clarified for the removal of any doubt that the services of this entry include “take away” or “home or door-step delivery” transactions of the restaurants or other categories or types of food serving outlets either as a part of their overall services or as an exclusive activity.
KPRA Sales Tax on Services Regulations 2017
Services provided or rendered by beauty parlors, beauty clinics, healthcare centers, cosmetic or plastic surgery centers/clinics, hair transplant centers or clinics, health clubs, gyms (including yoga centers with or without yoga teaching classes’ system or arrangements), physical fitness centers, massage centers, pedicure/manicure centers, swimming pools and similar other establishments, undertakings, enterprises or entities etc. Exemption: Full exemption on: --- cosmetic treatment of burns or burned body parts and, --- conventional or traditional barber shops provided they do not render any high end beautician or cosmetic services.
Services provided or rendered by stand-alone or other launderers and dry cleaners including carpet or sofa set or similar furniture items cleaners or washers:
Exemption: Full exemption to small size traditional style stand-alone launderers and drycleaners operating without any branded or registered business name and without the involvement or use of any electrical or mechanical apparatus, equipment or machinery for washing or cleaning purposes. Reduced Rate of Tax: Services provided or rendered by medium sized stand-alone or other launderers and dry cleaners including carpet or sofa set or similar furniture items cleaners or washers shall be chargeable to tax at the rate of two percent (2%) without any input tax adjustment: Explanation: No benefit of exemption or reduced rate of tax shall be available or admissible to the laundries and dry-cleaning or other similar businesses operating under chain-business-system with or without any business brand name or operating as a part of businesses providing hotel or other accommodation services and in all such cases, the rate of tax shall be fifteen percent (15%).
Telecommunication and similar, allied or ancillary services including: a) Telephone services (including fixed line, wireless, cellular, wireless local loop, video, pre-paid, post-paid, pay phone cards and voice mail etc.); b) Messaging services (including short message service (SMS), multimedia message service(MMS) and messaging through other digital applications etc.); c) Installation, provision, shifting, changing, conversion and restoration of telephone connections (including conversion of NWD connection to non NWD or vice versa) and similar other services; d) Bandwidth services (including copper- line/fiber-optic/co-axial cable/microwave/satellite-based, IP services, teleconferencing, 3G/4G/5G/LTE or similar other services; e) Telegraph and other services relating thereto; f) Telefax including store and forward fax and similar other services; Internet services including e-mail, dial-up and other allied services; g) Broadband services for DSL connection (including copper-line/fiber-optic/co-axial cable/wireless/satellite-based, internet/e- mail/data/SMS/MMS services on WLL or cellular mobile networks) and similar other services; h) Data communication network services (DCNS including copper-line/co-axial cable/fiber-optic/wireless/radio/satellite- based, services relating to value added data, virtual private network (VPN) and digital signature) and similar other services; i) Long distance international (LDI) services; j) Local loop or other similar services; Audio text services (including tele-text, trunk radio, paging or similar other services); k) Voice paging services (including radio paging, vehicle or other object (whether or otherwise) tracking and burglar alarm etc.) and other similar services; l) Rental either full, partial or on sharing basis of space, place or any other facility or arrangement on towers or other structures or installations for any purposes; m) Internet-based cable TV services whether as a single service or otherwise; and n) All other similar, allied, ancillary or auxiliary services. Explanation: In case of incoming international calls, charges received by telecom service providers abroad shall be taxed on tax fraction formula basis only to the extent to which such charges are shared or received by such domestic service providers treating the charges so shared or received as tax- inclusive.
Services provided or rendered by persons Explanation: (i) The persons falling in this category do not generally have any investment or investment-related interest in the business though they may have their own infrastructure or other resources to carry out such work or activity. (ii) The persons covered in this category shall pay tax to the Authority in all such cases where their clients, customers or buyers are located in the province of Khyber Pakhtunkhwa regardless of the location of such person’s business or office elsewhere and regardless whether or not documentation or other related formalities of their transactions with such clients, customers or buyers is done or are carried out in the said province or elsewhere. Exemption: Full exemption in case of performance of Hajj and Umrah. Reduced Rate of Tax: (i) All services of this entry other than business support services and labour or manpower supply services shall be charged to tax at the rate of Eight Percent (8%) without any input tax adjustment. (ii) Business support services and labor manpower supply services shall be charged to tax at the rate of five percent (5%) without any input tax adjustment. authorized to transact or deal with business in any manner on behalf of others such as customs agents, shipping agents (including import/export cargo freight forwarders), stockbrokers, share transfer agents, business support or business or asset management agents, tour operators, travel agents, recruiting/recruitment agents, labor or manpower supply services, insurance agents, commission agents, distribution agents and similar other persons engaged in business transaction work or activity against commission or similar charges. Explanation: (i) The persons falling in this category do not generally have any investment or investment-related interest in the business though they may have their own infrastructure or other resources to carry out such work or activity. (ii) The persons covered in this category shall pay tax to the Authority in all such cases where their clients, customers or buyers are located in the province of Khyber Pakhtunkhwa regardless of the location of such person’s business or office elsewhere and regardless whether or not documentation or other related formalities of their transactions with such clients, customers or buyers is done or are carried out in the said province or elsewhere. Exemption: Full exemption in case of performance of Hajj and Umrah. Reduced Rate of Tax: (i) All services of this entry other than business support services and labour or manpower supply services shall be charged to tax at the rate of Eight Percent (8%) without any input tax adjustment. (ii) Business support services and labor manpower supply services shall be charged to tax at the rate of five percent (5%) without any input tax adjustment.
Advertisements on T.V including cable T.V networks, radio, CC T.V., newspapers, periodicals, magazines and similar other publications, websites and internet, poles or similar structures, bill boards, electronic bill boards, hoarding boards, signboards and similar other medium of advertisement display, lease or renting of space whether on constructed or erected structure or otherwise for the purposes of displaying advertisements in any manner and other advertisement services including services provided or rendered by advertising agents. Explanation: (i) In case of renting or leasing of space for advertisements’ purposes by government or public sector or para-public sector development, housing or other authorities, departments or institutions, the whole amount of tax due shall be withheld or deducted and paid directly to the Authority by such authorities, departments or institutions. (ii) In case of advertisements relayed, telecasted or print-media-circulated in more than one provincial jurisdictions, tax shall be paid to the Authority on apportionment basis keeping in view the population ratio of the province of Khyber Pakhtunkhwa in the aggregate population of all such jurisdictions. Exemption: Full exemption on such advertisements carrying or conveying public service messages as are funded by the government or financed under foreign grants-in-aid agreements signed with the government. Reduced rate of tax: In case of advertisements on or through print media of all types and forms, tax shall be charged at the rate of five percent (5%) without any input tax adjustment.
Courier services including speedy, fast, quick or urgent mail, parcel or cargo services provided either by courier companies or by other businesses, undertakings or entities whether as a sole activity or in conjunction or along with other business activity or activities including: a) Courier services (including parcels) by dedicated businesses; b) Urgent delivery cargo or parcel services as an exclusive business activity; c) Courier or urgent delivery cargo or parcel services performed by other businesses or entities like airlines, railways, postal service entities, road passenger transport companies or entities; and d) Other similar, allied or ancillary or ancillary services.
Services provided or rendered in matters of sale, purchase, rent or hire (other than rent-a-car) under any kind or type of arrangements with the client or the principal: a) Property dealers, property agents and realtors. b) Car and other automobile dealers (whether old or new). c) Dealers of electrical or electronic equipment’s, appliances or other similar goods (whether old or new). d) Dealers of plant and machinery including construction machinery and similar capital goods. e) Dealers of other second hand goods. f) Renting services in respect of plant, machinery including construction machinery and other equipment’s etc. Reduced Rate of Tax: All services covered in this entry except services (whole range) of authorized automobile (all categories of automobiles) dealers shall be chargeable to tax at the rate of two percent (2%) without any input tax adjustment. Explanation: For the purpose of this entry, the expression “dealer” includes only such persons who do their business only on commission or on percentage charges basis without owning the goods being sold through them.
Services provided by specialized workshops or undertakings: a) Auto-workshops whether or not providing other allied or extended services. b) Workshops for industrial, construction, earth-moving or other similar heavy duty or special purpose machinery. c) Workshops for heavy or light duty electric, electrical or electronic machinery (such as transformers, generators, turbines, motors, pumps, rotators, power accumulators, transmission networks or systems etc.) equipments or appliances etc., including computer hardware and allied equipments or appliances etc. d) Services provided in respect of the repair or maintenance of aircrafts, helicopters and other flying objects. e) Car washing (including compounding and polishing etc.) or similar service stations. f) Other workshops or workshop-type businesses.
(i) Five percent (5%) without any input tax adjustment in case of industrial workshops, (ii) Two Percent (2%) without any input tax adjustment in case of all other categories or types of workshops, (iii) Two Percent (2%) without any input tax adjustment in case of stand- alone car wash (car wash station) services, and (iv) Ten percent (10%) without any input tax adjustment incase of authorized automobile dealers workshop (whole range of their workshop services including car wash etc.)
Franchise services either on giving or on receiving ends including royalties or similar financial benefits arising out of intellectual property rights or other factors of business goodwill, market standing, popularity, image or reputation etc. Exemption: Full exemption to education-related or education-specific franchise services.
Ten Percent (10%) without any input tax adjustment
Services provided or rendered by specialized agencies: a) Security agencies including their activities relating but not limited to providing cash or precious articles’ transportation or movement security, tracking services and security alarm services. b) Credit rating or similar evaluation or revaluation agencies. c) Project including business project planning or preparation agencies. d) Market research or market survey agencies. e) Private detective or intelligence service providing agencies. f) Other similar agencies.
Services provided or rendered in respect of manufacturing or processing on toll or charges basis (out of main or major inputs owned by others). Explanation: (i) The terms, expressions or concepts “industrial vending, contract or third party manufacturing, contract production, contract processing, contract milling, contract machining, contract conversion, contract processing, contract printing” for any industrial or allied purposes are covered in and liable to tax under this entry. (ii) The expression “processing” includes processes involving specialized working (whether initial, intermediary or finishing), washing, cleaning, coloring (dyeing), printing, packing or packaging etc., for industrial or allied purposes. (iii) The exclusive services of printing or publication of written materials or products performed on contract basis by businesses like printing presses or printing/publication houses shall also be covered in and taxed under this entry. Exemption: Full exemption on text books printed on contract printing basis meant for free distribution to the students by or through the government.
Five Percent (5%)without any input tax adjustment
Services provided by persons engaged in contractual execution or performance of works (including repair, maintenance, renovation, up gradation or janitorial works) or furnishing supplies (excluding transactions involving contractual supply of goods only without any component of service relating to such goods).
Services provided by construction contractors architects, civil engineers, land or property surveyors, construction consultants, designing and supervision consultants, town or real estate or property promoters, developers or planners including interior decorators or allied or ancillary professions: a) Construction services rendered or provided in respect of the construction of structures, buildings, roads, bridges, underpasses or flyovers (and other civil works), electro- mechanical works, turn-key projects and similar other works involving construction activity. b) Architects and civil engineers or town promoters, developers, planners. c) Town, real estate or property promoters, developers or planners. d) Services of contractors of allied works such as electrical, mechanical, gas fittings, plumbing, water boring, wood work, plastering, flooring, steel work, paint and other finishing work or works. e) Interior decorators. f) Landscaping or land development designers including land surveyors. g) Other similar, allied or ancillary services. Exemption: Full exemption on: (i) The construction work in respect of development of industrial estates/zones, consular buildings and construction works under international tenders based on and funded from foreign grants-in aid agreements or arrangements. (ii) Residential construction and allied works in respect of the Prime Minister’s Naya Pakistan Housing Scheme. (iii) The projects initiated or undertaken under government’s annual development plan (ADP) provided either such projects have been initiated or completed on or before 30th June, 2019 or payments, whether full or in part, in respect thereof have been made on or before the said date (the ongoing projects in respect of which agreements or contracts Services provided by construction contractors architects, civil engineers, land or property surveyors, construction consultants, designing and supervision consultants, town or real estate or property promoters, developers or planners including interior decorators or allied or ancillary Professions: a) Construction services rendered or provided in respect of the construction of structures, buildings, roads, bridges, underpasses or flyovers (and other civil works), electro- mechanical works, turn-key projects and similar other works involving construction activity. b) Architects and civil engineers or town promoters, developers, planners. c) Town, real estate or property promoters, developers or planners. d) Services of contractors of allied works such as electrical, mechanical, gas fittings, plumbing, water boring, wood work, plastering, flooring, steel work, paint and other finishing work or works. e) Interior decorators. f) Landscaping or land development designers including land surveyors. g) Other similar, allied or ancillary services. Exemption: Full exemption on: (i) The construction work in respect of development of industrial estates/zones, consular buildings and construction works under international tenders based on and funded from foreign grants-in-aid agreements or arrangements. (ii) Residential construction and allied works in respect of the Prime Minister’s Naya Pakistan Housing Scheme. (iii) The projects initiated or undertaken under government’s annual development plan (ADP) provided either such projects have been initiated or completed on or before 30th June, 2019 or payments, whether full or in part, in respect thereof have been made on or before the said date (the ongoing projects in respect of which agreements or contracts were signed before the said date, shall be entitled to this exemption regardless of the schedule of payments relating thereto). Specific Rate of Tax: (i) In case of land development, tax shall be charge at the rate of rupees one hundred (Rs.100 only) per square yard of the total (aggregate or gross) developed land without any segregation, fragmentation, segmentation, splitting or slicing with reference to the factual or intended use whether immediate or subsequent and no input tax adjustment shall be admissible in this regard. (ii) In case of commercial construction of residential buildings, flats or apartments, commercial plazas, malls, towers or complexes etc., the rate of tax shall be rupees fifty (Rs.50 only) per square foot of the covered area without any input tax adjustment. Reduced Rate of Tax: In case of projects (other than those covered under exemption in this entry) funded under the government’s ADP budget, tax shall be charged at the rate of two percent (2%) without any input tax adjustment.
Fifteen Percent (15%)
Digital or IT-based services in whatever form or manner or under whatever arrangement including but not limited to: ---web design and development, ---mobile app development, ---server management, ---page-speed optimization, UX/UI optimization, ---PPC marketing, blogging, ---Google AdWords, Facebook advertising, Instagram advertising, ---custom software development, assessment and roadmap development, software maintenance and support services, supply or sale of any other software or software product or products through any medium, ---online digital marking services such as search engine optimization (SEO), ---social media marketing, content marketing, affiliate marketing, influencer marketing, email marketing, viral marketing services, etc. Explanation: This entry does not cover such persons who are engaged in providing or rendering services relating to software or IT-based system development or management or similar other such fields in their individual capacity and are eligible to pay tax at reduced rate under item (g) of entry No. 19.
Two Percent (2%) without any input tax adjustment
Services relating to works or projects in respect of exploration and production (E&P) or mining of minerals, oil and gas including licensing, renting or re-renting, leasing or re-leasing, surveys, geo-map development, equipment mobility, product evaluation, product marketing and other services or activities related or allied thereto. Explanation: In case of oil, gas and mining sector or industry, tax shall be charged on both the fee (by whatever name called) paid for the purposes of lease or license including renewal thereof and on the royalty: Provided that where such fee or royalty is received by the government department or authority, the tax shall be paid on receipt basis directly by such department or authority.
Airport services (including passenger facilitation, car parking, cargo handling, cargo warehousing or storage, aviation support services, flight kitchen supplies, renting of special purpose machinery, equipment, vehicles, porterage, quarantine and other fumigation or vaccination, janitorial services, aircraft cleansing services, aircraft maintenance services, jet or other fuel supply services etc.) Explanation: The fee, taxes or similar other charges received by Civil Aviation Authority as a regulatory body for or in respect of its official functions shall not be charged to tax even though such functions appear to be of the nature or character of services,
Dryport services including operation of a dryport and other services provided at or in respect of dryport such as inward/outward transportation/movement of goods, cargo handling, cargo storage or warehousing, loading /unloading of cargo, booking or discharge of cargo, services relating to inspections, certification or similar or other type of services-related activities in respect of cargo etc.
Services provided or rendered by practitioners, professionals, consultants and advisers (by whatever name called) in their respective fields or disciplines: a) Medical, dental or allied health fields or disciplines including para-medics and specialized technicians of medical fields. b) Human resource management or development (including training services). c) Veterinary and allied sciences including pet care. d) Law and allied fields or disciplines. e) Financial, accountancy, cost accountancy, audit, tax management or tax affairs and similar other fields or disciplines. f) Business planning, business management, business reforms, business communication including hospitality administration and similar other fields or disciplines. g) Software or IT-based system development or management or similar other such fields. h) Similar services in other fields, disciplines or regimes. Reduced Rate of Tax: In case of practitioners, professionals, consultants or advisers of medical (including dental) and legal professions or fields, the rate of tax shall be two percent (2%) without any input tax adjustment and in cases where regular compliance is made and continued to be so made, no tax demand for the period prior to the effectivity date of this entry, shall be raised or enforced.
Five Percent (5%) without any input tax
Cinematographic production, photographic services, recording services and telecasting or broadcasting services including: a) Film making or film production including drama production whether in serials or otherwise. b) Telecasting or broadcasting services (other than TV cable operators). c) Video tape and recording services, sound recording services. TV/Radio production house services. d) Photographic services (services of photography or photographers). e) Other similar, allied, ancillary or auxiliary services. Exemption: Full exemption on telecasting or broadcasting services of and by government-owned TV or Radio stations or channels (this exemption shall not be construed to cover any other service or services including advertisements taxable under this Schedule).
Event management services whether covering all or any of the processes like planning, budgeting, scheduling, site selection, acquiring necessary permits, coordinating transportation and parking, arranging for speakers or entertainers, arranging decor, event security, catering. picturing, video filming, musical enjoyments or any other allied or connected task.
Eight Percent (8%) without any input tax adjustment
Exhibition, convention or carnival services and allied services including renting of purpose-specific property or space for such events.
Cable TV operators other than those providing internet-based TV services whether composite, multiple, bundled or otherwise which are chargeable to tax under telecommunication services.
Services of fashion designers not engaged in designing, manufacturing and selling their own products or goods through their regular paid employees.
Five Percent (5%)
Services provided or rendered by call centers (by whatever name called) engaged in mediating business, trade or sale/purchase transactions between the sellers and buyers whether located inside or outside the country.
Services provided or rendered by banks or banking companies, insurance companies, cooperatives and foreign exchange companies or dealers (including similar institutions or entities besides microfinance institutions): a) Banks or banking companies, cooperatives or similar institutions or entities (their all services including bank guarantee, brokerage, letter of credit, pay order or demand draft, bill of exchange, transfer of money in any manner, bill discounting, lockers and safe vaults, credit/debit cards, foreign exchange dealings, ATMs, issue- banking, bank assurance, provision of loans, business or investment financing or advances, leasing or re-leasing whether financial, equipment/commodity- related, musharakah financing etc.). b) Insurance companies (their all services including goods, fire, theft, marine, travel, life, health, industrial, business-related, moveable or immoveable property insurance and other insurance and reinsurance services). c) Services of cooperatives and cooperative societies (including producer cooperatives, worker cooperatives, consumer cooperatives, credit unions, retail or purchasing cooperatives, social cooperatives, industrial service cooperatives, manufacturing cooperatives, marketing cooperatives, cooperative farming societies, housing cooperatives and credit cooperatives etc.). d) Services of foreign exchange companies, dealers and money changers or similar businesses. e) Other similar banking, insurance, cooperative or money exchange services. Exemption: Full exemption on life and health insurance.
Storage and warehousing services including public bounded warehouses, cold storages and yards or places used for storage of empty or loaded containers on rental or charges basis.
Ten percent (10%) without any input tax adjustment
Container terminal services including services of storage or warehousing of containers either imported or meant for export including transshipment or transit. 9841.0000 Ten percent (10%)without any input tax adjustment
Service provided or rendered by persons exclusively, solely or principally engaged in (inland) inter-city transportation or carriage of goods (whether dry or liquid, packed, packaged or otherwise) by road or through pipeline or conduit or through any other modern or advance technology- based conveyance system. Explanation: The services provided or rendered by packers and movers engaged in the transportation of goods (whether intra-or inter-city) either with or without prior packing shall be covered in and taxed under this entry.
Fifteen Percent -15%
Services provided by laboratories, scientific laboratories, mechanical laboratories, chemical laboratories, electrical or electronics laboratories, pathological laboratories, Forensic laboratories medical diagnostic laboratories including technical services relating to X-rays, CT Scan, M.R. Imaging (MRI), ultrasound, echo etc. or other such laboratories. Exemption: Full exemption to: i. The laboratories sponsored, controlled and managed either by the government or its autonomous bodies. ii. The lab or other medical tests carried out against a valid medical prescription issued by a competent medical practitioner aimed at medical diagnosis or medical examination of a disease in any patient for medical treatment purposes.
Five Percent -5% without any input tax adjustment
Visa processing or visa acquisition services including advisory or consultancy services for foreign education or migration provided by persons in their private business or professional capacity. Explanation: Where any person providing services under this entry is also helping or serving his client for the issuance or renewal of the client’s passport, the actual amount of fee charged by the government for the issuance or renewal of the passport shall not be included in the value of services for the purposes of assessment of tax.
Valuation or assessment services including competency and eligibility testing services and services involving written tests with or without interviews for job or work recruitment or selection for any other purposes. Explanation: For the purpose of this entry, valuation or assessment includes revaluation, reassessment or repetition thereof.
Five Percent (5%) without any input tax adjustment
Services provided for inland carriage of goods by air, railways or otherwise against freight or carriage charges: Provided that the following services of Pakistan Railways whether falling under this Serial No. or elsewhere in this Schedule, shall be liable to tax at the rate of two percent (2%) without any input tax adjustment: (i) Courier services in relation to the speedy, fast, quick or urgent mail, parcel or cargo services provided; and, (ii) Services provided for inland carriage of good against freight or carriage charges.
Services provided or rendered by under writers including sponsorship services.
Services provided or rendered by indenters and similar intermediaries.
Services provided or rendered by auctioneers.
Dredging or desilting services including cleaning of canals, water channels/tunnels/lines or reservoirs, pools, fish ponds, lakes or dams in any manner.
Fifteen percent (15%)
Services relating to or involving collection, provision, organization, digitization, processing, analysis, safety, preservation, sharing, verification, validation, decontamination or any other treatment of data including granting access to data for the purposes of information-gathering, information- verification, information-authentication or similar other purposes.
Services provided or rendered in respect of quality assurance, quality control, quality inspection (including pre-inspection), quality verification or certification including verification or certification of quality or standards under ISO regime.
Rent-a-car or rent-a-cab services. Explanation: The persons engaged in providing or rendering services of rent a car or cab shall pay tax regardless of the category of the vehicle or logistics used in respect of such services.
Ride-hailing or ride-hail services like Uber, Cream, Biker and Lyft etc. regardless of the mode, manner or dynamics of the business system involved in such services. Saving: In cases where regular tax compliance from the effectivity date of this entry is made and continued to be so made, no tax demand shall be raised or enforced for the period prior to such date.
Online Market Place (OMP) including online platform or portal services by whatever name called (other than ride-hailing or ride-hail services).
Services relating to or in respect of (continuous, interconnected, networked or otherwise) infrastructural-system-based transmission (wheeling) or distribution of electric power (electricity) or gas by companies including subsidiary companies of power generating companies (or persons) other than companies (persons) who directly transmit or distribute their own generated/produced electricity or their own recovered/produced gas. Explanation: The companies (persons) required to pay tax only on the gross component/amount of their transmission or distribution charges (by whatever name called).
Services relating to or in respect of the installation, erection, commissioning or other permanent structure-affixed/linked/tied placement (whether full or in part) of any industrial, mechanical or electrical plant, machinery or equipment (excluding installation of domestic equipments etc. for residential use). Explanation: The factors like new, reconditioned, repaired, overhauled or old status of the equipments or carrying out any work/process or works/processes related thereto, shall not affect the levy of tax under this heading. Saving: Separate/new insertion of this entry shall under no circumstances effect the tax liabilities already discharged or yet to be discharged under the category or class of services of contractual execution of works under the substituted Schedule.
Amusement and entertainment services including Cinema (all categories), amusement parks, modelling shows, music concerts etc.
Inspection and survey (including re-inspection and re-survey) services not specifically covered in any other entry of this Schedule.
All allied, ancillary, auxiliary, related, substitutive, comparable or matchable services not specifically, directly or indirectly mentioned anywhere in this Schedule but fall in or are linked in any manner to the category or categories of services covered in any of the class or classes of services mentioned or included in the Schedule provided that no argument as to variation in description shall be relevant or permissible for the application of this entry.
Rate of Tax as per closest respective entry or entries