- SRO 590(I)/2017: - In exercise of the powers conferred by clause (c) of sub-section (2A) of section 3 of the Islamabad Capital Territory (Tax on Services) Ordinance, 2001 (XLII of 2001) read with clause (a) of sub-section (2) of section 13 of the Sales Tax Act, 1990, the Board with the approval of the Federal Minister-in-charge is pleased to exempt whole of sales tax on export of IT services and IT- enabled services
- 3. Scope of tax. --(1) Subject to the provisions of this Ordinance, there shall be charged, levied and paid a tax know as sales tax at [rates specified in column (4) of the Schedule to this Ordinance] of the value of the taxable services rendered or provided in the Islamabad Capital Territory.
[(1A) Notwithstanding the provision of sub-section (1), the export of services shall be charged at the rate of zero per cent.]
- SRO 590(I)/2017 dated 1st July 2017
- Sub Section 1(A), Section 3. of the Islamabad Capital Territory (Tax on Services) Ordinance 2001