| 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 of Pakistan. | 
                    
                                    
                        | 19 | 
                        98031100 | 
                        Travel by air of passengers embarking on international journey from Pakistan | 
                    
                                    
                        | 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 | 
                    
                                    
                        | 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 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 turn-
key 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 agency | 
                    
                                    
                        | 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 |