1. 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

2. 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.]

Source:

1. SRO 590(I)/2017 dated 1^st July 2017

https://download1.fbr.gov.pk/SROs/2017711675955547SRO590.pdf

2. Sub Section 1(A), Section 3. of the Islamabad Capital Territory (Tax on Services) Ordinance 2001

https://download1.fbr.gov.pk/Docs/2021841585524553IslamabdCapitalTerritory(TaxonServices)updatedupto30.06.2021.pdf