First Schedule Table II: First Schedule Table II

TABLE II (EXCISABLE SERVICES) S.No. Description of 1[Services] Heading/sub- Rate of Duty heading Col.(1) Col.(2) Number Col.(4) 1 Advertisement on closed Col.(3) Sixteen per cent of 2 circuit T.V. 9802.3000 the charges. 2a Advertisements on cable T.V. Sixteen per cent of network. 9802.5000 the charges. 3 2[Advertisements in news Sixteen per cent of papers and periodicals 9802.4000 the charges.] (excluding and and Classified advertisements) of hoarding boards, poles Signs 9802.9000 and sign boards. 3[Facilities for travel 98.03 (a) Services provided or 9803.1000 rendered in respect of travel by air of 2[Fifteen Hundred] passengers within the rupees territorial jurisdiction of 3[Nine Hundred] Pakistan rupees 4[(i) Long routes (ii) Short routes 5[(iii) * * *] Explanation: For the purpose of this entry, “Long routes” means journeys exceeding 500 kilometers, short routes 1 Words substituted by Finance Act, 2021. 2 Inserted vide Finance Act, 2009. 3 Inserted by Finance Act, 2014. 4 Inserted by Finance Act, 2014 5 Sub-clause (iii) and entry relating thereto in column (4) omitted by Finance Act, 2015. 83 The Federal Excise Act, 2005 S.No. Description of 1[Services] Heading/sub- Rate of Duty Col.(1) heading Col.(4) Col.(2) Number Col.(3) means the remaining journeys, other than socio-economic route 1[as defined in S. No. 9 of Table II of the Third Schedule]. Routes exempt from duty as on 1st July, 2014 shall, however, remain exempt. 4[(b) Services provided or rendered in respect of travel by air of passengers embarking on international journey from Pakistan,– [(i) Economy and Twelve thousand economy plus air tickets five hundred rupees issued on or after the 1st day of July, 2024. [(ii) Club, business and first class air tickets issued on or after the 1st day of July, 2024: (a) IATA Traffic Conference (a) Three hundred and Area 1 (North, Central, fifty thousand rupees South America and Environs) (b) IATA Traffic Conference Area 2 2 The figures substituted through Finance Act, 2019. 3 The figures substituted through Finance Act, 2019. 1 Substituted for the expression “, and “socio-economic routes” means journeys along the Baluchistan coastal belt” by Finance Act, 2015. 4 Serial number 3(b) substituted by Finance Act, 2024. 84 The Federal Excise Act, 2005 S.No. Description of 1[Services] Heading/sub- Rate of Duty heading Col.(1) Col.(2) Number Col.(4) Col.(3) (I) Middle East (b)(I) One hundred and Africa and five thousand rupees (II) Europe (b)((II) Two hundred and ten thousand (c) IATA Traffic rupees Conference Area 3 (Far East, Australia, New (c) Two hundred and Zealand and Pacific ten thousand rupees] Islands) 4 Inland carriage of goods by air 9804.1000 3[Sixteen] per cent of the charges. 5 Shipping agents 9805.1000 (i) Two hundred rupees per house- bill of lading issued in case of Non-Vessel Operating Common Carriers (NVOCC), International Freight ii) 1[sixteen] per cent of the charges in case of other categories of shipping agents. 2[6 Telecommunication services 98.12 4[nineteen and half] 3[, excluding such services in (All sub per cent of charges the area of a Province where headings ) such Province has imposed 1 Substituted vide Finance Act, 2008. 2 Serial no. 6 substituted by Finance Act, 2008. 3 Comma and words added by Finance Act, 2014. 4 For the word “sixteen” the word “nineteen and half” substituted by Finance Act, 2022. 85 The Federal Excise Act, 2005 S.No. Description of 1[Services] Heading/sub- Rate of Duty heading Col.(4) Col.(1) Col.(2) Number Provincial sales tax and has Col.(3) started collecting the same through its own Board or Authority, as the case may be.] 1[6A Following Respective Seventy five paisa telecommunication sub-heading per call in addition services: of 98.12 to the rates of duty Mobile phone call, if call specified under duration exceeds five Serial No.6] minutes; 2[ 7*** Services provided or 98.13 Sixteen percent of the charges.] ] 38 rendered by banking companies 4[excluding Merchant Discount Rate (MDR) for accepting digital payment], insurance companies, cooperative financing societies, modarabas , musharikas, leasing companies, foreign exchange dealers, non- banking financial institutions, Assets Management Companies 1 New serial number 6A and entries relating thereto inserted by Finance Act, 2021. 2 Serial No. 7 and entries relating thereto omitted by Finance Act, 2013. 3 Serial no. 8 substituted by Finance Act, 2013. 4 Words inserted by Finance Act, 2021. 86 The Federal Excise Act, 2005 S.No. Description of 1[Services] Heading/sub- Rate of Duty heading Col.(4) Col.(1) Col.(2) Number and other persons dealing Col.(3) 1[9 & in any such services. 10*** ] 2[11 Franchise services, royalty and Respective Ten per cent of the fee for technical services heading charges.] 3[ 12** ] Services provided or rendered 9819.1000 Sixteen percent of by stock brokers the charges.] 4[13 5[14 Services provided or 9819.9090 Sixteen percent of the charges.] rendered by port and terminal operators in relation to imports excluding stevedoring services. 6[15 Chartered flights 98.03 Sixteen percent of the charges] 7[Note.– The duty on the services as specified against serial numbers 1, 2, 2A, 5, 8, 11 and 13 shall not be levied on services provided in a Province where the provincial sales tax has been levied thereon]. 1 Serial Nos. 9 & 10 Omitted vide Finance Act, 2007 2 Serial no. 11 substituted by Finance Act, 2023 3 Serial No. 12 omitted by Finance Act, 2011. 4 Inserted vide Finance Act, 2009. 5 Inserted vide Finance Act, 2009. 6 Serial no. 15 inserted by Finance Act, 2014. 7 Note inserted through Finance Act, 2016. 87 The Federal Excise Act, 2005

Effective date: 2005-07-01

Related sections