Federal Board of Revenue (FBR) Introduces HS Codes for Services

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Federal Board of Revenue (FBR), Government of Pakistan introduces HS Codes for Services on dated27-August-2012.

Federal Board of Revenue

Federal Board of Revenue

Sr. HS Code Description

1 98010000 Services provided or rendered by hotels, restaurants, marriage halls, lawns, clubs and caterers

2 98011000 Services provided or rendered by hotels

3 98012000 Services provided or rendered by restaurants

4 98013000 Services provided or rendered by marriage halls and lawns

5 98014000 Services provided or rendered by clubs

6 98015000 Services provided or rendered by caterers, suppliers of food and drinks

7 98016000 Ancillary services provided or rendered by hotels, restaurants, marriage halls, lawns, caterers

8 98017000 Services provided or rendered by messes and hostels

9 98019000 Other

10 98020000 Advertisements

11 98021000 Advertisement on T.V.

12 98022000 Advertisement on radio

13 98023000 Advertisement on closed circuit T.V.

14 98024000 Advertisement in newspapers and periodicals

15 98025000 Advertisement on cable T.V network

16 98029000 Other

17 98030000 Facilities for travel

18 98031000 Travel by air of passengers within the territorial jurisdiction ofPakistan.

19 98031100 Travel by air of passengers embarking on international journey fromPakistan

20 98032000 Domestic travel by train

21 98032100 International travel by train

22 98039000 Other

23 98040000 Services provided or rendered for inland carriage of goods

24 98041000 Carriage of goods by air

25 98042000 Carriage of goods by train

26 98049000 Other

27 98050000 Services provided or rendered by persons authorized to transact business on behalf of others.

28 98051000 Shipping agents

29 98052000 Stevedores

30 98052100 Ship management service

31 98053000 Freight forwarding agents

32 98054000 Customs agents

33 98055000 Travel agents

34 98055100 Tour operators

35 98056000 Recruiting agents

36 98057000 Advertising agents

37 98058000 Ship chandlers

38 98059000 Share transfer agent

39 98059100 Sponsorship services

40 98059200 Business support services

41 98059090 Other

42 98070000 Services provided or rendered by property developers and promoters.

43 98080000 Courier services.

44 98090000 Services provided or rendered by persons engaged in contractual execution of work or furnishing supplies.

45 98100000 Services provided or rendered for personal care by beauty parlours/clinics, slimming clinics and others.

46 98110000 Services provided or rendered by laundries, dry cleaners.

47 98120000 Telecommunication services

48 98121000 Telephone services

49 98121100 Fixed line voice telephone service

50 98121200 Wireless telephone

51 98121210 Cellular telephone

52 98121220 Wireless Local Loop telephone

53 98121300 Video telephone

54 98121400 Payphone cards

55 98121500 Pre-paid calling cards

56 98121600 Voice mail service

HS Codes for ServicesHS Codes for Services

57 98121700 Messaging service

58 98121710 Short Message service (SMS)

59 98121720 Multimedia message service (MMS)

60 98121910 Shifting of telephone connection

61 98121920 Installation of telephone extension

62 98121930 Provision of telephone extension

63 98121940 Changing of telephone connection

64 98121950 Conversion of NWD connection to non NWD or vice versa

65 98121960 Cost of telephone set

66 98121970 Restoration of telephone connection

67 98121990 Others

68 98122000 Bandwidth services

69 98122100 Copper line based

70 98122200 Fibre-optic based

71 98122300 Co-axial cable based

72 98122400 Microwave based

73 98122500 Satellite based

74 98122900 Others

75 98123000 Telegraph

76 98124000 Telex

77 98125000 Telefax

78 98125010 Store and forward fax services

79 98125090 Others

80 98126000 Internet services

81 98126100 Internet services including e-mail services

82 98126110 Dial-up internet services

83 98126120 Broadband services for DSL connection

84 98126121 Copper line based

85 98126122 Fibre-optic based

86 98126123 Co-axial cable based

87 98126124 Wireless based

88 98126125 Satellite based

89 98126129 Others

90 98126130 Internet/e-mail/Data/SMS/MMS services on WLL networks

91 98126140 Internet/e-mail/Data/SMS/MMS services on cellular mobile networks

92 98126190 Others

93 98126200 Data Communication Network services (DCNS)

94 98126210 Copper Line based

95 98126220 Co-axial cable based

96 98126230 Fibre-optic based

97 98126240 Wireless/Radio based

98 98126250 Satellite based

99 98126290 Others

100 98126300 Value added data services

101 98126310 Virtual private Network service (VPN)

102 98126320 Digital Signature service

103 98126390 Others

104 98129000 Audiotext services

105 98129100 Teletext services

106 98129200 Trunk radio services

107 98129300 Paging services

108 98129400 Voice paging services

109 98129410 Radio paging services

110 98129490 Vehicle tracking services.

111 98129500 Burglar alarm services.

112 98129090 Others

113 98130000 Services provided or rendered by banking companies, insurance companies, cooperative financing societies,

modarabas, musharikas, leasing companies, foreign exchange dealers, non-banking financial institutions and

other persons dealing in any such servicesHS Codes for Services

114 98131000 Services provided or rendered in respect of insurance to a policy holder by an insurer, including a reinsurer.

115 98131100 Goods insurance

116 98131200 Fire insurance

117 98131300 Theft insurance

118 98131400 Marine insurance

119 98131500 Life insurance

120 98131600 Other insurance

121 98132000 Services provided or rendered in respect of advances and loans

122 98133000 Services provided or rendered in respect of leasing.

123 98133010 Financial leasing

124 98133020 Commodity or equipment leasing

125 98133030 Hire-purchase leasing

126 98133090 Other

127 98133900 Services provided or rendered in respect of musharika financing

128 98134000 Services provided or rendered by banking companies in relation to:

129 98134100 Guarantee

130 98134200 Brokerage

131 98134300 Letter of credit

132 98134400 Issuance of pay order and demand draft

133 98134500 Bill of exchange

134 98134600 Transfer of money including telegraphic transfer, mail transfer and electronic transfer

135 98134700 Bank guarantee

136 98134800 Bill discounting commission

137 98134900 Safe deposit lockers

138 98134910 Safe vaults

139 98135000 Issuance, processing and operation of credit and debit cards

140 98136000 Commission and brokerage of foreign exchange dealings.

141 98137000 Automated Teller Machine operations, maintenance and management.

142 98138000 Service provided as banker to an issue

143 98138100 Other

144 98139000 Service provided or rendered by a foreign exchange dealer or exchange company or money changer

145 98140000 Services provided or rendered by architects, town planners, contractors, property developers or promoters,

interior decorators.

146 98141000 Architects or town planners

147 98142000 Contractors 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 turnkey projects) and similar other works

148 98143000 Property developers or promoters

149 98144000 Landscape designers

150 98149000 Other

151 98150000 Services provided or rendered by professionals and consultants etc.

152 98151000 Medical practitioners and consultants

153 98152000 Legal practitioners and consultants

154 98153000 Accountants and auditors

155 98154000 Management consultants

156 98155000 Technical, scientific, engineering consultants

157 98156000 Software or IT based system development consultants

158 98159000 Other consultants

159 98160000 Services provided or rendered by pathological laboratories.

160 98170000 Services provided or rendered by medical diagnostic laboratories including X-Rays, CT Scan, M.R. Imaging

etc.

161 98171000 Scientific laboratories

162 98172000 Mechanical laboratories

163 98173000 Chemical laboratories

164 98174000 Electrical or electronic laboratories

165 98179000 Other such laboratories

166 98180000 Services provided or rendered by specialized agencies.

167 98181000 Security agencyHS Codes for Services

168 98182000 Credit rating agency

169 98183000 Market research agency

170 98189000 Other such agencies

171 98190000 Services provided or rendered by specified persons or businesses.

172 98191000 Stockbrokers

173 98191100 Under writers

174 98191200 Indenters

175 98191300 Commission agents

176 98191400 Packers

177 98192000 Money exchanger

178 98193000 Rent a car

179 98194000 Prize bond dealers

180 98195000 Surveyors

181 98196000 Designers

182 98197000 Outdoor photographer

183 98198000 Art painter

184 98199000 Cable TV operators

185 98199100 Auctioneers

186 98199200 Public relations services

187 98199300 Management consultants

188 98199400 Technical testing and analysis service

189 98199500 Service provided by a registrar to an issue

190 98199090 Others

191 98200000 Services provided or rendered by specialized workshops or undertakings.

192 98201000 Auto-workshops

193 98202000 Workshops for industrial machinery construction and earth-moving machinery or other special purpose

machinery etc.

194 98203000 Workshops for electric or electronic equipments or appliances etc. including computer hardware

195 98204000 Car washing or similar service stations.

196 98209000 Other workshops

197 98210000 Services provided or rendered in specified fields.

198 98211000 Healthcare centres, gyms or physical fitness centres etc.

199 98212000 Indoor sports and games centres

200 98213000 Baby care centres

201 98214000 Body massage centres

202 98215000 Pedicure centres

203 98219000 Similar other centers

204 98220000 Services provided or rendered for specified purposes.

205 98221000 Fumigation services

206 98222000 Maintenance or cleaning services

207 98223000 Janitorial services

208 98224000 Dredging or desilting services

209 98229000 Other similar services

210 98230000 Franchise services

211 98240000 Construction services

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