Government of Pakistan

Revenue Division

***

                                                                                           Islamabad, the 1st July, 2005.

           

NOTIFICATION

(Federal Excise)

 

            S.R.O. 648 (I)/2005.–– In exercise of the powers conferred by section 7 of the Federal Excise Act, 2005, and in supersession of its Notification No. S.R.O 503(I)/2004 dated 12th June, 2004, the Federal Government is pleased to specify the services specified in the Table below on which Federal excise duty shall be levied and collected as if it were a tax payable under section 3 of the Sales Tax Act, 1990, and all the provisions of said Act and the rules made and notifications, orders and instructions issued thereunder shall, so far as may be with necessary modifications, apply, namely:–

TABLE

 

Heading/sub-heading number.

Description of services.

(1)

(2)

9802.3000

Advertisement on closed circuit T.V.

9802.5000

Advertisements on cable T.V. network.

98.03

Facilities for inland travel.

9803.1000

Travel by air.

9803.2010

Travel by train in air-conditioned Sleeper Class.

9803.2020

Travel by train in air-conditioned Parlour Class (Sitter).

9803.2030

Travel by train in First Class Sleeper.

9804.1000

Carriage of goods by air.

98.05

Services provided or rendered by persons authrorised to transact business on behalf of others.

9805.1000

Shipping agents.

98.12

Services provided or rendered by persons engaged in telecommunication work in respect of telephone, telegraph, telex, telefax and alike.

9812.1000

Telephone.

9812.2000

Telegraph.

9812.3000

Telex.

9812.4000

Telefax.

9812.9000

Other.

Explanation.– (I) The sub-head “Other” includes the following services, namely:–

(a)      Telephone cards including payphone cards and pre-paid calling cards.

(b)     Wireless Local Loop (WLL).

(c)     Very small aperture terminal (VSAT) services (voice based).

(d)     Voice cast (voice broadcasting service).

(e)     Installation of telephone connection.

(f)       Shifting of telephone connection.

(g)     Restoration of telephone connection.

(h)     Conversion of telephone connection into subscriber turn dialing/non-subscriber telephone dialing.

(i)       Provision of extension of telephone connection.

(j)       Changing of telephone connection.

(k)     Cost of telephone set.

Explanation.– (II) The persons or companies other than Pakistan Telecommunication Corporation Limited (PTCL), engaged in  telecommunication services shall pay duty at the specified rate on charges excluding the charges billed by PTCL.

 

2.         This notification shall take effect from the 1st day of July, 2005

 

[C.No.1(2)-CEB/05]

 

 

 

(SHAHID AHMAD)

Additional Secretary