Updated VAT rate in accordance with Finance Act 2012
Servic e Code S001.0 0 S002.0 0 S003.1 0 S003.2 0 S004.0 0 S007.0 0 S008.1 0 S009.0 0 S010.1 0 S010.2 0 S014.0 0 S019.0 0 S020.0 0 S021.0 0 S024.0 0 S024.0 0 16. 17. 18. S026.0 0 S028.0 0 S031.0 0 VAT Rate New 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. Restaurant:Air conditioned Non Air conditioned Decorators and caterers Motor vehicles garage and workshop Dockyard Construction contractor Advertising firm Printing press Auctioneers Land Development Organization Building Construction Organization Indenting Organization Photo Studio Survey firm Plant and Capital Equipment rent Provider Organization Furniture Sales At manufacturing level Furniture Sales Center At Marketing level (Show room) Goldsmith Courier and express mail service Repairing or servicing of Taxable goods in exchange of money 15% 6% 15% 4.5% 4.5% 5.5% 15% 15% 15% 1.5% 1.5% 15% 4.5% 15% 15% 6% 4% 2% 15% 15% Old 15% 6% 15% 4.5% 4.5% 5.5% 15% 15% 15% 1.5% 1.5% 15% 4.5% 15% 15% 6% 3% 4.5% 15% 15%
Sl
Description
19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41.
S032.0 0 S033.0 0 S034.0 0 S036.1 0 S036.2 0 S036.3 0 S037.0 0 S040.0 0 S045.0 0 S048.0 0 S049.0 0 S050.1 0 S050.2 0 S051.0 0 S052.0 0 S053.0 0 S054.0 0 S057.0 0 S058.0 0 S060.0 0 S065.0 0 S066.0 0 S067.0
Consultancy and supervisory firm Lessor (Izaradar) Audit and accounting firm AC Bus service AC Launch service AC Railway service Procurement provider Security Services Legal Advisors Transport contractor: General (Except transport of food grain and vegetable) Petroleum Rent-A-Vehicle (except taxi cab) Architect, Interior Designers or Interior decorators Graphic Designer Engineering firms Sound and Lighting instrument rentor Participants in board meetings Advertisement Broadcasting agency through Satellite channel Electricity distributor Rentor of chartered planes or helicopters Purchaser of auctioned goods Clearing and maintaining agencies of Building, Floor and Premises Lottery Ticket Seller Immigration Advisor
15% 15% 15% 10% 10% 10% 4% 15% 15% 4.5% 2.5% 15% 15% 15% 15% 15% 15% 15% 5% 15% 4% 15% 15% 4.5%
4.5% 15% 4.5% 5.0025%
4% 4.5% 4.5% 4.5% 2.5% 4.5% 15% 15% 15% 15% 15% 15% 5.0025% 15% 3% 2.25% 15% 4.5%
42. 43. 44. 45. 46.
0 S069.0 0 S071.0 0 S072.0 0 S074.0 0 S078.0 0
English Medium School Program organizer/ Event management Human resource supplier or management organization Place and establishment rantee
(As per SRO- 09/Ain/2011/583/Mushok dated 10.01.2011)
4.5% 15% 15% 09% 5%
4.5% 4.5% 4.5% 09% 5.0025%
Seller of readymade garments of own brand
Note: The above rate has been cited vide General Order # 07/ Mushuk/ 2012 dated 07 June 2012 and SRO # 182-Ain/2012/640- Mushuk date 07 June 2012. If any changes made by NBR through SRO, after available the same we will inform you later.
