Islamabad Capital Territory (Tax on Services) Ordinance, 2001

From: 2023-08-01 - To: 0000-00-00 9[Table-1] [See section 3(2)] S.No. Description PCT Heading, if applicable Rate of Tax (1) (2) (3) (4) 10[1. (i) Services provided or rendered by hotels, motels, guest houses, farmhouses, marriage halls, lawns, clubs and caterers. 98.01 (i) 11[Fifteen percent (ii) Services provided or rendered by restaurants including cafes, food (including ice-cream) parlors, coffee house, coffee shops, deras, food huts, eateries, resorts and similar cooked, prepared or ready-to-eat food service outlets etc. (ii) (a) Five percent where payment against services is received through debit or credit cards, mobile wallets or QR scanning subject to the condition that no input tax adjustment or refund shall be admissible; and (b) Fifteen percent where payment received in cash.”. 2. Advertisement on television and radio, excluding advertisements- (a) sponsored by an agency of the Federal or Provincial Government for health education; (b) sponsored by the Population Welfare Division relating to educational promotion campaign; (c) financed out of funds provided by a Government under grant-in-aid agreement; and conveying public service messages, if telecast on television by the World Wide Fund for Nature (WWF) or United Nations Children’s Fund(UNICEF). 9802.1000 and 9802.2000 11[Fifteen percent 3. Services provided by persons authorized to transact business on behalf of others- stevedore; customs agents; and ship chandlers. 9805.2000 9805.4000 and 9805.8000 11[Fifteen percent 4. Courier services and cargo services by road provided by courier companies; 9808.0000 9804.9000 11[Fifteen percent 5. Construction services, excluding: construction projects (industrial and commercial) of the value (excluding actual and documented cost of land) not exceeding Rs. 50 million per annum. the cases where sales tax is otherwise paid as property developers or promoters. Government civil works including Cantonment Boards. construction of industrial zones, consular buildings and other organizations exempt from income tax. construction work under international tenders against foreign grants-in-aid. Residential construction projects where the covered area does not exceed…