GOVERNMENT OF PUNJAB
FINANCE DEPARTMENT
Dated: November 25, 2015
NOTIFICATION
No.SO(TAX)1-1/2014-15 (Volll). In exercise of the powers conferred under
section 5 of the Punjab Sales Tax on Service Act, 2012 (XLII of 2012),
Governor of the Punjab is pleased to direct that in Second Schedule of the
Punjab Sales Tax on Services Act, 2012, the following further amendments
shall be made:
AMENDMENTS
In the said Act, in Second Schedule at Serial No.6:
4. in column No. 2, under the heading "EXCLUDING", for the existing
entries, the following shall be substituted:
“(a) Internet services. whether dialup or broadband
including email services, data communication
network services (DCNS) and value added data
services.
(b) Such charges payable on the international leased
lines or bandwidth services used by:
@) software exporting firms registered with the
Pakistan Software Export Board; and
(ii) data and internet service providers licensed
by the Pakistan Telecommunication
Authority."
2. in column No. 3, after the expression "98.12" and before comma,
the expression “(all sub-headings under 98.12 of the First
Schedule)’ shall be omitted.
FINANCE SECRETARY
GOVERNMENT OF THE PUNJAB
NO. & DATE EVEN
A copy is forwarded to the Superintendent, Gy
Press, Lahore. He is requested to publish this Notificatior jab Gazette
and supply fifty copies thereof to this department.
( SYED MUHAMMAD
DEPUTY SECRETARY (RESOURCES)
(Cont'd)NO. & DATE EVEN
er
15.
16.
17.
18.
19.
20,
24.
A copy is forwarded for information to:-
Secretary to the Governor, Punjab, Lahore.
Secretary to Chief Minister, Punjab, Lahore.
Secretary, Finance Division, Government of Pakistan,
Islamabad.
Chairman, Federal Board of Revenue, Government of Pakistan,
Islamabad
Finance Secretary, Government of Sindh, Khyber Pakhtunkhwa
and Balochistan.
Senior Member, Board of Revenue, Punjab, Lahore.
Registrar, Lahore High Court, Lahore.
All Administrative Secretaries, Government of the Punjab.
‘All Commissioners in the Punjab.
All District Coordination Officers in Punjab.
‘Accountant General, Punjab, Lahore.
Inspector General of Police, Punjab, Lahore.
Chairperson, Punjab Revenue Authority, Lahore.
Chairperson, Appellate Tribunal, Punjab Revenue Authority,
Lahore.
Chairman, Punjab Informtion Technology Board, Arfa Karim
Tower, Ferozpur, Lahore.
Chairman, Pakistan Telecommunications Authority, Islamabad.
Chief Executive Officer, Pakistan Revenue Automation Limited,
Islamabad.
PS to Secretary (Coord)/(I&C)/ (IMP) to Chief Minister.
Mr. Muhammad Ali Ammer, Additional Secretary to Chief
Minister with reference to his letter No. AS(D)/CMO/15/OT-
471070784 dated 30.07.2015
Deputy Secretary (L&PA), Law Department is
kindly forward the notification to Government 74
publication in the official gazette.
Staff Officer to the Chief Secretary, Punjab
( SYED MUHAMMADMASt
DEPUTY SECRETARY (RESOURCES)