Third Schedule Table II: Third Schedule Table II

TABLE-II S. No. Description of Services Heading/ sub-heading Col.(1) Col.(2) 1 Advertisements financed out of funds provided under Number 1[2 grants-in- aid agreements. Telecommunication services: Col.(3) 2[(i) ***] omitted. Respective heading (ii) Such charges payable on the international leased lines or bandwidth services 3[, Respective sub- excluding those provided by foreign satellite heading of companies,] used by— Heading 98.02 (a) software exporting firms registered with the Pakistan Software Exporting Board; and (b) data and internet service providers licensed by the Pakistan Telecommunication Authority (iii) Such amounts received by the Long Distance International license holders including Pakistan Telecommunication Company Limited on International incoming calls under agreements with the foreign telecommunication companies. 3 Marine insurance for export. 9813.1000 4[4 Life insurance 9813.1500 5 Health insurance 9813.1600 6 Crop insurance 9813.1600] 5[7 Live stock insurance 9813.1600] 6[8 ***] 1 Substituted vide Finance Act, 2006. 2 Clause (i) omitted through Finance Act, 2019. 3 The expression added through Finance Act, 2019. 4 Added vide Finance Act, 2008. 5 Inserted vide Finance Act, 2012. 6 Serial number 8 and entries relating thereto omitted by Finance Act, 2013 103 The Federal Excise Act, 2005 S. No. Description of Services Heading/ sub-heading Col.(1) Col.(2) 1[9 Number Services provided or rendered in respect of travel by air of passengers on “socio economic routes”, which Col.(3) means the shortest part of journeys starting from or ending at an airport located in Makran coastal 98.03 region, FATA, Azad Jammu and Kashmir, Gilgit- Baltistan or Chitral 10 Services provided or rendered in respect of travel by 9803.1000 air of passengers on international journeys from Pakistan to: (a) Hajj passengers; (b) Diplomats; and (c) Supernumerary crew 11 Advertisements in newspapers and periodicals 9802.4000 12 Services provided or rendered by banking 98.13] companies and non-banking financial companies in respect of Hajj and Umrah, cheque book, insurance, Musharika and Modaraba financing and utility bill collection. 2[13 Chartered flight services used by or for armed forces 98.03] to move troops and equipment deployed locally or internationally, including those for movement of troops and equipment to UN missions. 3[14 Commission paid by State Bank of Pakistan and its Respective subsidiaries to National Bank of Pakistan or any heading] other banking company for handling banking services of Federal or Provincial Governments as State Bank of Pakistan’s agents. 1 Serial number 9, 10, 11 & 12 and entries relating thereto added by Finance Act, 2015 2 Serial number 13 and entries relating thereto added by Finance Act, 2016 3 Serial number 14 and entries relating thereto added by Finance Act, 2018 104 S. No. The Federal Excise Act, 2005 Heading/ Description of Services sub-heading Col.(1) Col.(2) Number 1[15 Services provided or rendered by, for or to a Col.(3) qualified investment as specified at Serial No.1 of the First Schedule to the Foreign Investment Respective (Promotion and Protection) Act, 2022 for the period heading.] as specified in the Second Schedule to the said Act.

Effective date: 2005-07-01

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