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ACT II OF 2019 ACT II OF 2019 BALOCHISTAN SALES TAX ON SERVICES (AMENDMENT) ACT, 2019. An Act to amend the Balochistan Sales Tax on Services Act, 2015 (Act No. VI of 2015) [Gazette of Balochistan Extraordinary, 15th January, 2019] No. PAB / Legis; V (37) / 2018, dated 15.1.2019.--- The Balochistan Sales Tax on Services (Amendment) Bill No. 37 of 2018 having been passed by the Provincial Assembly of Balochistan on 24th December, 2018 and assented to by the Acting Governor of Balochistan, on 3rd January 2019 is hereby published as an Act of the Balochistan Provincial Assembly. Preamble.---WHEREAS, it is expedient to amend the Balochistan Sales Tax on Services Act, 2015 for the purposes hereinafter appearing; It is hereby enacted as follows: - 66. Substitution of the First and Second Schedules, Act VI of 2015.---In the aforesaid Act, for the existing First Schedule and Second Schedule, the following shall be substituted, namely:- "FIRST SCHEDULE (Classification of Services) See subsection (147) of Section 2 Tariff Heading Description (1) (2) 98.01 Services provided or rendered by hotels, motels, boatels, resorts, guesthouses, farmhouses, restaurants, clubs, caterers, marriage halls, lawns, mandap, pandal, shamiana, messes and hostels. 9801.1000 Services provided or rendered by hotels, motels, boatels, resorts, guesthouses and farmhouses. 9801.2000 Services provided or rendered by restaurants including caf , coffee houses, food huts, ice-cream shops and eateries. 9801.3000 Services provided or rendered by caterers, suppliers of food and drinks. 9801.4000 Services provided or rendered by clubs. 9801.5000 Services provided or rendered by marriage halls, lawns, mandap, pandal and shamiana including floral and decoration, etc. 9801.6000 Services provided or rendered by messes and hostels. 9801.9990 Ancillary services provided or rendered relating thereto "Tariff Heading 98.01". 98.02 Advertisements. 9802.1000 Advertisement on T.V. 9802.2000 Advertisement on radio. 9802.3000 Advertisement on closed circuit T.V. 9802.4000 Advertisement in newspapers and periodicals including magazines, pamphlets, banners, etc. 9802.5000 Advertisement on cable T.V. network. 9802.6000 Advertisement on poles, walls, buildings and vehicles, etc. 9802.7000 Advertisement on billboards, signboards, digital boards, hoardings, etc. 9802.8000 Sale of space for advertisement services. 9802.9000 Advertisement on websites or internet or cell phones. 9802.9990 Other similar services. 98.03 Transportation or travelling of passengers. 803.1000 Travelling of passengers by road, rail, aircraft and ship whether in, from or to Balochistan. 9803.2000 Travelling of passengers by road, rail, aircraft and ship embarking for international journey from Balochistan. 9803.3000 Chartered flight services originating from any airfield in Balochistan. 9803.4000 Flyover of aircraft across the territorial jurisdiction of Balochistan without being to land or to land for non-traffic purpose like emergency as per the Civil Aviation agreement with the countries. 9803.9990 Other similar service. 98.04 Transportation or carriage of goods. 9804.1000 Domestic transportation or carriage of goods by road, rail, aircraft, ship or through pipeline or conduit whether in, from or to Balochistan. 9804.2000 International transportation or carriage of goods by road, rail, aircraft and ship originating from Balochistan. 9804.9990 Other similar services. 98.05 Services provided or rendered by persons authorized to transact business on behalf of others. 9805.1000 Shipping agents. 9805.2000 Stevedores. 9805.2100 Ship management services, 9805.3000 Freight forwarding agents. 9805.4000 Customs Agents. 9805.5000 Travel agents. 9805.5100 Tour operators, 9805.5200 Hajj operators. 9805.6000 Recruiting agents. 9805.7000 Advertising agents. 9805.8000 Ship chandlers. 9805.9000 Share transfer agents. 9805.9100 Sponsorship services, 9805.9200 Business support services, 9805.9300 Insurance agents, 9805.9400 Real estate agents, 9805.9990 Other similar services. 98.06 Services provided or rendered in the matters of sale and purchase or hire of movable or immovable goods or property. 9806.1000 Sale and purchase or hire of immovable property. 9806.2000 Property dealers. 9806.3000 Renting of immovable property. 9806.4000 Car or automobile dealers. 9806.5000 Dealers of second hand goods other than car or automobile. 9806.6000 Supply of movable property by way of lease, license or similar arrangements. 9806.9990 Other similar services. 9807.0000 Services provided or rendered by builders or developers for (a) Development of purchased or leased land for conversion into residential or commercial plots, (b) Construction of residential or commercial units. 9808.0000 Courier services including express cargo and logistic services. 9809.0000 Services provided or rendered by persons engaged in contractual execution of work or furnishing supplies. 9810.0000 Services provided or rendered for personal care by beauty parlors, beauty clinics, slimming clinics, salons, manicure and pedicure centers. 9811.0000 Services provided or rendered by laundries and dry cleaners. 98.12 Telecommunication services 9812.1000 Telephone services. 9812.1100 Fixed line voice telephone services, 9812.1200 Wireless telephone, 9812.1210 Cellular telephone, 9812.1220 Wireless Local Loop telephone, 9812.1300 Video telephone, 9812.1400 Payphone cards, 9812.1500 Prepaid calling cards, 9812.1600 Voice mail service, 9812.1700 Messaging service, 9812.1710 Short Message service (SMS), 9812.1720 Multimedia message service (MMS), 9812.1910 Shifting of telephone connection, 9812.1920 Installation of telephone extension, 9812.1930 Provision of telephone extension, 9812.1940 Changing of telephone connection, 9812.1950 Conversion of NWD connection to Non-NWD or vice versa, 9812.1960 Cost of telephone set, 9812.1970 Restoration of telephone connection, 9812.1990 Other similar services. 9812.2000 Bandwidth services. 9812.2100 Copper line based, 9812.2200 Fiber-optic based, 9812.2300 Co-axial cable based, 9812.2400 Microwave based, 9812.2500 Satellite based, 9812.2600 Voice over IP services, 9812.2900 Other similar services. 9812.3000 Telegraph. 9812.4000 Telex. 9812.5000 Tele-fax. 9812.5010 Store and forward fax services, 9812.5090 Other similar services, 9812.6000 Internet services. 9812.6010 Internet services including email services, 9812.6020 Dial-up internet services, 9812.6030 Broadband services for DSL connection, 9812.6040 Copper line based, 9812.6050 Fiber-optic based, 9812.6060 Co-axial cable based, 9812.6070 Wireless based, 9812.6080 Satellite based, 9812.6090 Internet / email / Data / SMS / MMS services on WLL networks, 9812.6100 Internet/email/Data/SMS/MMS services on cellular mobile networks, 9812.6190 Other similar services. 9812.6200 Data Communication Network services (DCNS), 9812.6210 Copper Line based, 9812.6220 Co-axial cable based, 9812.6230 Fiber-optic based, 9812.6240 Wireless/Radio based, 9812.6250 Satellite based, 9812.6290 Other similar services. 9812.6300 Value added data services, 9812.6310 Virtual private Network services (VPN), 9812.6320 Digital Signature service, 9812.6390 Other similar services. 9812.9000 Audio text services. 9812.9100 Tele-text services, 9812.9200 Trunk radio services, 9812.9300 Paging services, 9812.9400 Voice paging services, 9812.9410 Radio paging services, 9812.9500 Vehicle and other tracking services, 9812.9600 Burglar and security alarm services, 9812.9990 Other similar services. 98.13 Services provided or rendered by financial institutions including insurance companies, cooperative financing societies, leasing companies, modarabas, musharikas, ijarahs, foreign exchange companies, banking and non-banking financial companies and other persons dealing in any such services. 9813.1000 Services provided or rendered in respect of insurance to a policy holder by an insurer, including a reinsurer: 9813.1100 Goods insurance, 9813.1200 Fire insurance, 9813.1300 Theft insurance, 9813.1400 Marine insurance, 9813.1500 Life insurance, 9813.1600 Health insurance, 9813.1700 Crop insurance. 9813.2000 Cooperative financing societies. 9813.3000 Services provided or rendered in respect of leasing: 9813.3100 Financial leasing, 9813.3200 Hire purchase leasing, 9813.3300 Operating leasing including commodity and equipment leasing, etc. 9813.3900 Services provided or rendered in respect of modaraba, musharikas and ijarahs financing. 9813.4000 Services provided or rendered by banking companies in relation to: 9813.4100 Guarantee, 9813.4200 Brokerage, 9813.4300 Letter of credit including advance, sight or usance L/C for import and export, 9813.4400 Issuance of pay order and demand draft, 9813.4500 Bill of exchange, 9813.4600 Transfer of money or remittance including telegraphic transfer, mail transfer and electronic transfer both domestic and foreign, 9813.4700 Bank guarantee, 9813.4800 Bill collection (clean or documentary) and bill discounting commission, 9813.4900 Safe deposit lockers, 9813.4910 Safe vaults, 9813.4920 Advances and loans, 9813.4930 Other service charges as per SOBC including CIB reports, credit reports, standing instructions, training charges, security movement charges, annual subscription, POS local/ international, call centers, sale /purchase of securities (Bonds/ Shares / Debentures/ NIT etc.), investment banking, dispatch/ communication, capital market, vostro account charges, forward contracts, etc. 9813.5000 Issuance, processing and operation of credit and debit cards. 9813.6000 Commission and brokerage of foreign exchange dealings. 9813.7000 Automated Teller Machine operations, maintenance and management. 9813.8000 Service provided as banker to an issue. 9813.9000 Foreign exchange companies. 9813.9100 Services provided or rendered by non-banking finance companies or institutions, 9813.9990 Other similar services. 98.14 Services provided or rendered by architects, town planners, contractors, property developers or promoters, landscape designers and interior decorators. 9814.1000 Architects or town planners. 9814.2000 Contractor of building (including water supply, gas supply and sanitary works), roads and bridges, electrical and mechanical works (including air conditioning), horticultural works, multi-discipline works (including turn-key projects) and similar other works. 9814.3000 Property developers or promoters. 9814.4000 Landscape designers. 9814.5000 Interior decorators. 9814.9990 Other similar services. 98.15 Services provided or rendered by professionals and consultants, etc. 9815.1000 Medical practitioners and consultants. 9815.2000 Legal practitioners and consultants. 9815.3000 Accountants and auditors. 9815.4000 Management consultants. 9815.5000 Technical, scientific and engineering consultants. 9815.6000 Software or IT based system developers and consultants. 9815.7000 Tax practitioners and consultants. 9815.8000 Corporate law practitioners and consultants. 9815.9000 Human resource and personal development consultants. 9815.9100 Healthcare consultants, 9815.9990 Other similar services. 9816.0000 Services provided or rendered in respect of manufacturing or processing for others on toll basis or job basis. 9817.0000 Services provided or rendered by laboratories and medical diagnostic centers including X-Rays, CT Scan, M.R. Imaging, Ultrasound, etc. 9817.1000 Medical diagnosing of patients including X-Rays, CT Scan, M.R. Imaging, Ultrasound, etc. 9817.2000 Pathological laboratories. 9817.3000 Radiological laboratories. 9817.4000 Scientific laboratories. 9817.5000 Chemical laboratories. 9817.6000 Mechanical laboratories. 9817.7000 Electrical or electronic laboratories. 9817.8000 Geological laboratories. 9817.9990 Other such laboratories. 98.18 Services provided or rendered by specialized agencies. 9818.1000 Security agency. 9818.2000 Credit rating agency. 9818.3000 Market research agency. 9818.4000 Opinion poll agency. 9818.9990 Other such agencies. 98.19 Services provided or rendered by specified persons or businesses. 9819.1000 Stockbrokers, futures brokers and commodity brokers. 9819.1100 Underwriters, 9819.1200 Indenters, 9819.1300 Commission agents, 9819.1400 Packers and movers. 9819.2000 Foreign exchange companies, forex dealers or money changers. 9819.3000 Rent-a-car or automobile rental service. 9819.4000 Prize bond dealers. 9819.5000 Surveyors. 9819.6000 Designers including fashion designers. 9819.7000 Outdoor photographers and videographers. 9819.8000 Public relation services. 9819.8100 Cable TV operators, 9819.8200 TV and radio production services, 9819.8300 Video tape production services, 9819.8400 Sound record services, 9819.8500 Technical testing and analysis services, 9819.8600 Services provided or rendered by a registrar to an issue, depository and transfer of shares. 9819.9000 Auctioneers. 9819.9100 Copy right services, 9819.9200 Art painters. 9819.9300 Services provided or rendered by port operators and port terminal operators, 9819.9400 Services provided or rendered by airport operators and airport terminal operators, 9819.9500 Services provided or rendered by airport service providers and airport ground service providers, 9819.9990 Other similar services. 98.20 Services provided or rendered by specialized workshops or undertakings. 9820.1000 Auto-workshops including motor mechanic shops, air conditioning fitting and cleaning services. 9820.2000 Workshops for industrial machinery construction and earth moving machinery or other special purpose machinery, etc. 9820.3000 Workshops for electric or electronic equipments or appliances including computer hardware. 9820.4000 Car or automobile washing or similar service stations. 9820.9990 Other such workshops. 98.21 Services provided or rendered in specified fields. 9821.1000 Healthcare center, gyms or physical fitness centers, etc. 9821.2000 Indoor sports and games centers. 9821.3000 Baby care centers. 9821.4000 Body massages and sauna centers. 9821.9990 Other similar services. 98.22 Services provided or rendered for specified purposes. 9822.1000 Fumigation services. 9822.2000 Maintenance or cleaning services. 9822.3000 Janitorial services. 9822.4000 Dredging or de-silting services. 9822.9990 Other similar services. 9823.0000 Franchise services, including royalty, technical or other licensing services. 9824.0000 Construction services. 9825.0000 Management services, including fund and asset management services. 9826.0000 Technical services. 9827.0000 Exhibition or convention services. 9828.0000 Public bonded warehouse services. 9829.0000 Program producers and production houses. 9830.0000 Human resource and personal development services. 9831.0000 Race Clubs. 9832.0000 Labour and manpower supply services. 9833.0000 Film and drama studios including mobile stage shows or cinemas. 9834.0000 Brokerage (other than stocks) and indenting services. 9835.0000 Call centers. 9836.0000 Internet caf . 9837.0000 Ready mix concrete services. 9838.0000 Intellectual property services. 9839.0000 Erection, commissioning and installation services. 9840.0000 Electric power transmission or distribution services. 9841.0000 Evaluation services including competency and eligibility testing services. 9842.0000 Cosmetic, plastic surgery and transplant services. 9843.0000 Actuarial services. 9844.0000 Car parking services. 9845.0000 Supply chain management or distribution (including delivery) services. 9846.0000 Notary public and stamp vending services. 9847.0000 CMT stitching services. 9848.0000 Repair and maintenance services. 9849.0000 Forward contract services. 9850.0000 Packaging and handling services. 9851.0000 Toll tax and octroi services. 9852.0000 Broad casting services. 9853.0000 Ride hailing services. 9854.0000 Tuition and coaching centers. 9855.0000 Vocational centers. 9856.0000 Training services. 9857.0000 Entertainment services. 9858.0000 Amusement parks including theme and water parks. 9859.0000 Depot for storage including cold storage services. 9860.0000 Valuation in respect of tangible or noncurrent assets. 9861.0000 Event management services including services by event photographers, event videographers and the persons providing services related to such event management. 9862.0000 Technical inspection and certification services, including quality control certification services and ISO certifications. 9863.0000 Visa processing services, including advisory or consultancy services for migration or visa application filling services. 9864.0000 Debt collection services and other debt recovery services provided or rendered by debt collection agencies or recovery agencies or other persons. 9865.0000 Data processing and provision of information, service of engineers, handling and storage of goods. 9866.0000 Services provided or rendered in respect of survey and exploration of minerals, oil and gas including drilling, refining and related services. 9867.0000 Services provided or rendered in respect of snorkeling, scuba, rafting, surfing and water diving, etc. 9868.0000 Information and technology based services including software development, software customization, software maintenance, system support, system assembly, system integration, system designing and architecture, system analysis, system development, system operation, system maintenance, system up-gradation and modification, data warehousing or management, data entry operations, data migration or transfer, system security or protection, web designing, web development, web hosting, network designing, services relating to enterprise resource or management planning (including marketing of products), development and sale of smart phone applications or games, graphics designing, medical transcription, remote monitoring, telemedicine, insurance claim processing, online retrieval and database access or retrieval service. SECOND SCHEDULE (Taxable Services) See Section 3 Part A Tariff Heading Description Rate of tax (1) (2) (3) 98.12 Telecommunication services 9812.1000 Telephone services. 19.5% 9812.1100 Fixed line voice telephone services, 19.5% 9812.1200 Wireless telephone, 19.5% 9812.1210 Cellular telephone, 19.5% 9812.1220 Wireless Local Loop telephone, 19.5% 9812.1300 Video telephone, 19.5% 9812.1400 Payphone cards, 19.5% 9812.1500 Prepaid calling cards, 19.5% 9812.1600 Voice mail service, 19.5% 9812.1700 Messaging service, 19.5% 9812.1710 Short Message service (SMS), 19.5% 9812.1720 Multimedia message service (MMS), 19.5% 9812.1910 Shifting of telephone connection, 19.5% 9812.1920 Installation of telephone extension, 19.5% 9812.1930 Provision of telephone extension, 19.5% 9812.1940 Changing of telephone connection, 19.5% 9812.1950 Conversion of NWD connection to Non-NWD or vice versa, 19.5% 9812.1960 Cost of telephone set, 19.5% 9812.1970 Restoration of telephone connection, 19.5% 9812.2000 Bandwidth services. 19.5% 9812.2100 Copper line based, 19.5% 9812.2200 Fiber-optic based, 19.5% 9812.2300 Co-axial cable based, 19.5% 9812.2400 Microwave based, 19.5% 9812.2500 Satellite based, 19.5% 9812.2600 Voice over IP services, 19.5% 9812.3000 Telegraph. 19.5% 9812.4000 Telex. 19.5% 9812.5000 Tele-fax. 19.5% 9812.5010 Store and forward fax services, 19.5% 9812.6000 Internet services. 19.5% 9812.6010 Internet services including email services, 19.5% 9812.6020 Dial-up internet services, 19.5% 9812.6030 Broadband services for DSL connection, 19.5% 9812.6040 Copper line based, 19.5% 9812.6050 Fiber-optic based, 19.5% 9812.6060 Co-axial cable based, 19.5% 9812.6070 Wireless based, 19.5% 9812.6080 Satellite based, 19.5% 9812.6090 Internet/email/Data/SMS/MMS services on WLL networks, 19.5% 9812.6100 Internet/email/Data/SMS/MMS services on cellular mobile networks, 19.5% 9812.6200 Data Communication Network Services (DCNS), 19.5% 9812.6210 Copper Line based, 19.5% 9812.6220 Co-axial cable based, 19.5% 9812.6230 Fiber-optic based, 19.5% 9812.6240 Wireless/Radio based, 19.5% 9812.6250 Satellite based, 19.5% 9812.6300 Value added data services, 19.5% 9812.6310 Virtual private Network services (VPN), 19.5% 9812.6320 Digital Signature service, 19.5% 9812.9000 Audio text services. 19.5% 9812.9100 Tele-text services, 19.5% 9812.9200 Trunk radio services, 19.5% 9812.9300 Paging services, 19.5% 9812.9400 Voice paging services, 19.5% 9812.9410 Radio paging services, 19.5% 9812.9500 Vehicle and other tracking services, 19.5% 9812.9600 Burglar and security alarm services, 19.5% Part B Tariff Heading Description Rate of tax (1) (2) (3) 98.01 Services provided or rendered by hotels, motels, boatels, resorts, guesthouses, farmhouses, restaurants, caterers, clubs, marriage halls, lawns, mandap, pandal, shamiana, messes and hostels. 9801.1000 Services provided or rendered by hotels, motels, boatels, resorts, guesthouses and farmhouses. 15% 9801.2000 Services provided or rendered by restaurants including caf , coffee houses, food huts, ice-cream shops and eateries. 15% 9801.3000 Services provided or rendered by caterers, suppliers of food and drinks. 15% 9801.4000 Services provided or rendered by clubs. 15% 9801.5000 Services provided or rendered by marriage halls, lawns, mandap, pandal and shamiana including floral and decoration, etc. 15% 9801.6000 Services provided or rendered by messes and hostels. 15% 9801.7000 Ancillary services provided or rendered relating thereto "Tariff Heading 98.01". 15% 98.02 Advertisements. 9802.1000 Advertisement on T.V. 15% 9802.2000 Advertisement on radio. 15% 9802.3000 Advertisement on closed circuit T.V. 15% 9802.4000 Advertisement in newspapers and periodicals including magazines, pamphlets, banners, etc. 15% 9802.5000 Advertisement on cable T.V. network. 15% 9802.6000 Advertisement on poles, walls, buildings and vehicles, etc. 15% 9802.7000 Advertisement on billboards, signboards, digital boards, hoardings, etc. 15% 9802.8000 Sale of space for advertisement services. 15% 9802.9000 Advertisement on websites or internet or cell phones. 15% 98.03 Transportation or travelling of passengers. 9803.1000 Travelling of passengers by road, whether in, from or to Balochistan. 15% 9803.2000 Travelling of passengers by road embarking for international journey from Balochistan. 15% 9803.3000 Chartered flight services originating from any airfield in Balochistan. 15% 9803.4000 Flyover of aircraft across the territorial jurisdiction of Balochistan without being to land or to land for non-traffic purpose like emergency as per the Civil Aviation agreement with the countries. 15% 98.04 Transportation or carriage of goods. 9804.1000 Intercity transportation or carriage of goods by road or through pipeline or conduit. 15% 9804.2000 International transportation or carriage of goods by road originating from Balochistan. 15% 98.05 Services provided or rendered by persons authorized to transact business on behalf of others. 9805.1000 Shipping agents. 15% 9805.2000 Stevedores. 15% 9805.2100 Ship management services, 15% 9805.3000 Freight forwarding agents. 15% 9805.4000 Customs Agents. 15% 9805.5000 Travel agents. 15% 9805.5100 Tour operators, 15% 9805.5200 Hajj operators, 15% 9805.6000 Recruiting agents. 15% 9805.7000 Advertising agents. 15% 9805.8000 Ship chandlers. 15% 9805.9000 Share transfer agents, 15% 9805.9100 Sponsorship services, 15% 9805.9200 Business support services, 15% 9805.9300 Insurance agents, 15% 9805.9400 Real estate agents. 15% 98.06 Services provided or rendered in the matters of sale and purchase or hire of movable or immovable goods or property. 9806.1000 Sale and purchase or hire of immovable property. 15% 9806.2000 Property dealers. 15% 9806.3000 Renting of immovable property. 15% 9806.4000 Car or automobile dealers. 15% 9806.5000 Dealers of second hand goods other than car or automobile. 15% 9806.6000 Supply of movable property by way of lease, license or similar arrangements. 15% 9807.0000 Services provided or rendered by builders or developers for 15% (a) Development of purchased or leased land for conversion into residential or commercial plots, (b) Construction of residential or commercial units. 9808.0000 Courier services including express cargo and logistic services. 15% 9809.0000 Services provided or rendered by persons engaged in contractual execution of work or furnishing supplies. 15% 9810.0000 Services provided or rendered for personal care by beauty parlors, beauty clinics, slimming clinics, salons, manicure and pedicure centers. 15% 9811.0000 Services provided or rendered by laundries and dry cleaners. 15% 98.13 Services provided or rendered by financial institutions including insurance companies, cooperative financing societies, leasing companies, modarabas, musharikas, ijarahs, foreign exchange companies, banking and non-banking financial companies and other persons dealing in any such services. 9813.1000 Services provided or rendered in respect of insurance to a policy holder by an insurer, including a reinsurer: 15% 9813.1100 Goods insurance, 15% 9813.1200 Fire insurance, 15% 9813.1300 Theft insurance, 15% 9813.1400 Marine insurance, 15% 9813.1500 Life insurance, 15% 9813.1600 Health insurance, 15% 9813.1700 Crop insurance. 15% 9813.2000 Cooperative financing societies. 15% 9813.3000 Services provided or rendered in respect of leasing. 15% 9813.3100 Financial leasing, 15% 9813.3200 Hire purchase leasing, 15% 9813.3300 Operating leasing including commodity and equipment leasing, etc. 15% 9813.3900 Services provided or rendered in respect of modaraba, musharika and ijarahs financing. 15% 9813.4000 Services provided or rendered by banking companies in relation to: 15% 9813.4100 Guarantee, 15% 9813.4200 Brokerage, 15% 9813.4300 Letter of credit including advance, sight or usance L/C for import and export, 15% 9813.4400 Issuance of pay order and demand draft, 15% 9813.4500 Bill of exchange, 15% 9813.4600 Transfer of money or remittance including telegraphic transfer, mail transfer and electronic transfer both domestic and foreign, 15% 9813.4700 Bank guarantee, 15% 9813.4800 Bill collection (clean or documentary) and bill discounting commission, 15% 9813.4900 Safe deposit lockers, 15% 9813.4910 Safe vaults, 15% 9813.4920 Advances and loans, 15% 9813.4930 Other service charges as per SOBC including CIB reports, credit reports, standing instructions, training charges, security movement charges, annual subscription, POS local/ international, call centers, sale /purchase of securities (Bonds/ Shares / Debentures/ NIT etc.), investment banking, dispatch/ communication, capital market, vostro account charges, forward contracts, etc. 15% 9813.5000 Issuance, processing and operation of credit and debit cards. 15% 9813.6000 Commission and brokerage of foreign exchange dealings. 15% 9813.7000 Automated Teller Machine operations, maintenance and management. 15% 9813.8000 Service provided as banker to an issue. 15% 9813.9000 Foreign exchange companies. 15% 9813.9100 Services provided or rendered by non-banking finance companies or institutions. 15% 98.14 Services provided or rendered by architects, town planners, contractors, property developers or promoters, landscape designers and interior decorators. 9814.1000 Architects or town planners. 15% 9814.2000 Contractor of building (including water supply, gas supply and sanitary works), roads and bridges, electrical and mechanical works (including air conditioning), horticultural works, multi-discipline works (including turn-key projects) and similar other works. 15% 9814.3000 Property developers or promoters. 15% 9814.4000 Landscape designers. 15% 9814.5000 Interior decorators. 15% 98.15 Services provided or rendered by professionals and consultants, etc. 9815.1000 Medical practitioners and consultants. 15% 9815.2000 Legal practitioners and consultants. 15% 9815.3000 Accountants and auditors. 15% 9815.4000 Management consultants. 15% 9815.5000 Technical, scientific and engineering consultants. 15% 9815.6000 Software or IT based system developers and consultants. 15% 9815.7000 Tax practitioners and consultants. 15% 9815.8000 Corporate law practitioners and consultants. 15% 9815.9000 Human resource and personal development consultants. 15% 9815.9100 Healthcare consultants. 15% 9816.0000 Services provided or rendered in respect of manufacturing or processing for others on toll basis or job basis. 15% 9817.0000 Services provided or rendered by laboratories and medical diagnostic centers including X-Rays, CT Scan, M.R. Imaging, Ultrasound, etc. 9817.1000 Medical diagnosing of patients including X-Rays, CT Scan, M.R. Imaging, Ultrasound, etc. 15% 9817.2000 Pathological laboratories. 15% 9817.3000 Radiological laboratories. 15% 9817.4000 Scientific laboratories. 15% 9817.5000 Chemical laboratories. 15% 9817.6000 Mechanical laboratories. 15% 9817.7000 Electrical or electronic laboratories. 15% 9817.8000 Geological laboratories. 15% 98.18 Services provided or rendered by specialized agencies. 9818.1000 Security agency. 15% 9818.2000 Credit rating agency. 15% 9818.3000 Market research agency. 15% 9818.4000 Opinion poll agency. 15% 98.19 Services provided or rendered by specified persons or businesses. 9819.1000 Stockbrokers, futures brokers and commodity brokers. 15% 9819.1100 Underwriters, 15% 9819.1200 Indenters, 15% 9819.1300 Commission agents, 15% 9819.1400 Packers and movers. 15% 9819.2000 Foreign exchange companies, forex dealers or money changers. 15% 9819.3000 Rent-a-car or automobile rental service. 15% 9819.4000 Prize bond dealers. 15% 9819.5000 Surveyors. 15% 9819.6000 Designers including fashion designers. 15% 9819.7000 Outdoor photographers and videographers. 15% 9819.8000 Public relation services. 15% 9819.8100 Cable TV operators, 15% 9819.8200 TV and radio production services, 15% 9819.8300 Video tape production services, 15% 9819.8400 Sound record services, 15% 9819.8500 Technical testing and analysis services, 15% 9819.8600 Services provided or rendered by a registrar to an issue, depository and transfer of shares. 15% 9819.9000 Auctioneers. 15% 9819.9100 Copy right services, 15% 9819.9200 Art painters. 15% 9819.9300 Services provided or rendered by port operators and port terminal operators. 15% 9819.9400 Services provided or rendered by airport operators and airport terminal operators. 15% 9819.9500 Services provided or rendered by airport service providers and airport ground service providers. 15% 98.20 Services provided or rendered by specialized workshops or undertakings. 9820.1000 Auto-workshops including motor mechanic shops, air conditioning fitting and cleaning services. 15% 9820.2000 Workshops for industrial machinery construction and earth moving machinery or other special purpose machinery etc. 15% 9820.3000 Workshops for electric or electronic equipments or appliances including computer hardware. 15% 9820.4000 Car or automobile washing or similar service stations. 15% 98.21 Services provided or rendered in specified fields. 9821.1000 Healthcare center, gyms or physical fitness centers etc. 15% 9821.2000 Indoor sports and games centers. 15% 9821.3000 Baby care centers. 15% 9821.4000 Body massages and sauna centers. 15% 98.22 Services provided or rendered for specified purposes. 9822.1000 Fumigation services. 15% 9822.2000 Maintenance or cleaning services. 15% 9822.3000 Janitorial services. 15% 9822.4000 Dredging or de-silting services. 15% 9823.0000 Franchise services, including royalty, technical or other licensing services. 15% 9824.0000 Construction services. 15% 9825.0000 Management services, including fund and asset management services. 15% 9826.0000 Technical services. 15% 9827.0000 Exhibition or convention services. 15% 9828.0000 Public bonded warehouse services. 15% 9829.0000 Program producers and production houses. 15% 9830.0000 Human resource and personal development services. 15% 9831.0000 Race clubs: (a) Services of entry /admissions Rs.200 per entry ticket or entry pass of a person visiting the race events. (b) Other services. 15% 9832.0000 Labour and manpower supply services. 15% 9833.0000 Film and drama studios including mobile stage shows or cinemas. 15% 9834.0000 Brokerage (other than stocks) and indenting services. 15% 9835.0000 Call centers. 15% 9836.0000 Internet caf . 15% 9837.0000 Ready mix concrete services. 15% 9838.0000 Intellectual property services. 15% 9839.0000 Erection, commissioning and installation services. 15% 9840.0000 Electric power transmission or distribution services. 15% 9841.0000 Evaluation services including competency and eligibility testing services. 15% 9842.0000 Cosmetic, plastic surgery and transplant services. 15% 9843.0000 Actuarial services. 15% 9844.0000 Car parking services. 15% 9845.0000 Supply chain management or distribution (including delivery) services. 15% 9846.0000 Notary public and stamp vending services. 15% 9847.0000 CMT stitching services. 15% 9848.0000 Repair and maintenance services. 15% 9849.0000 Forward contract services. 15% 9850.0000 Packaging and handling services. 15% 9851.0000 Toll tax and octroi services. 15% 9852.0000 Broad casting services. 15% 9853.0000 Ride hailing services. 15% 9854.0000 Tuition and coaching centers. 15% 9855.0000 Vocational centers. 15% 9856.0000 Training services. 15% 9857.0000 Entertainment services. 15% 9858.0000 Amusement parks including theme and water parks. 15% 9859.0000 Depot for storage including cold storage services. 15% 9860.0000 Valuation in respect of tangible or noncurrent assets. 15% 9861.0000 Event management services including services by event photographers, event videographers and the persons providing services related to such event management. 15% 9862.0000 Technical inspection and certification services, including quality control certification services and ISO certifications. 15% 9863.0000 Visa processing services, including advisory or consultancy services for migration or visa application filling services. 15% 9864.0000 Debt collection services and other debt recovery services provided or rendered by debt collection agencies or recovery agencies or other persons. 15% 9865.0000 Data processing and provision of information, service of engineers, handling and storage of goods. 15% 9866.0000 Services provided or rendered in respect of survey and exploration of minerals, oil and gas including drilling, refining and related services. 15% 9867.0000 Services provided or rendered in respect of snorkeling, scuba, rafting, surfing and water diving, etc. 15% 9868.0000 Information and technology based services including software development, software customization, software maintenance, system support, system assembly, system integration, system designing and architecture, system analysis, system development, system operation, system maintenance, system up-gradation and modification, data warehousing or management, data entry operations, data migration or transfer, system security or protection, web designing, web development, web hosting, network designing, services relating to enterprise resource or management planning (including marketing of products), development and sale of smart phone applications or games, graphics designing, medical transcription, remote monitoring, telemedicine, insurance claim processing, online retrieval and database access or retrieval service." 15%