Updated VAT rate in accordance with Finance Act 2012

SlService Code

DescriptionVAT Rate

New Old

1.S001.0

0

Restaurant:-Air conditionedNon Air conditioned

15%6%

15%6%

2.S002.0

0Decorators and caterers

15%15%

3.S003.1

0Motor vehicles garage and workshop

4.5% 4.5%

4.S003.2

0Dockyard 4.5% 4.5%

5.S004.0

0Construction contractor 5.5% 5.5%

6.S007.0

0Advertising firm 15% 15%

7. S008.10

Printing press 15% 15%

8.S009.0

0Auctioneers 15% 15%

9.S010.1

0Land Development Organization 1.5% 1.5%

10.S010.2

0Building Construction Organization

1.5% 1.5%

11.S014.0

0Indenting Organization 15% 15%

12.S019.0

0Photo Studio 4.5% 4.5%

13.S020.0

0Survey firm 15% 15%

14.S021.0

0Plant and Capital Equipment rent Provider Organization

15% 15%

15.S024.0

0Furniture Sales At manufacturing level 6%

6%

S024.00

Furniture Sales CenterAt Marketing level (Show room)

4% 3%

16.S026.0

0Goldsmith 2% 4.5%

17.S028.0

0Courier and express mail service

15% 15%

18.S031.0

0

Repairing or servicing of Taxable goods in exchange of money

15% 15%

19.S032.0

0Consultancy and supervisory firm

15% 4.5%

20.S033.0

0Lessor (Izaradar) 15% 15%

21.S034.0

0Audit and accounting firm 15% 4.5%

22.S036.1

0AC Bus service 10% 5.0025%

23.S036.2

0AC Launch service 10%

24.S036.3

0AC Railway service 10%

25.S037.0

0Procurement provider 4% 4%

26.S040.0

0Security Services 15% 4.5%

27.S045.0

0Legal Advisors 15% 4.5%

28.S048.0

0

Transport contractor: General (Except transport of food grain and vegetable)Petroleum

4.5%

2.5%

4.5%

2.5%

29.S049.0

0Rent-A-Vehicle (except taxi cab) 15% 4.5%

30.S050.1

0Architect, Interior Designers or Interior decorators

15% 15%

31.S050.2

0Graphic Designer 15% 15%

32.S051.0

0Engineering firms 15% 15%

33.S052.0

0Sound and Lighting instrument rentor

15% 15%

34.S053.0

0Participants in board meetings 15% 15%

35.S054.0

0

Advertisement Broadcasting agency through Satellite channel

15% 15%

36.S057.0

0Electricity distributor 5% 5.0025%

37.S058.0

0Rentor of chartered planes or helicopters

15% 15%

38.S060.0

0Purchaser of auctioned goods 4% 3%

39.S065.0

0

Clearing and maintaining agencies of Building, Floor and Premises

15% 2.25%

40.S066.0

0Lottery Ticket Seller 15% 15%

41. S067.0 Immigration Advisor 4.5% 4.5%

0

42.S069.0

0English Medium School 4.5% 4.5%

43.S071.0

0Program organizer/ Event management

15% 4.5%

44.S072.0

0Human resource supplier or management organization

15% 4.5%

45.S074.0

0

Place and establishment rantee (As per SRO- 09/Ain/2011/583/Mushok dated 10.01.2011)

09% 09%

46.S078.0

0Seller of readymade garments of own brand

5% 5.0025%

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.