Definition: “Services” includes the services of accountants, architects, dentists, doctors, engineers, interior decorators, lawyers, or otherwise than as an employee. [Section 153(7)(ii)]
| Service Type | ATL | Not In ATL |
|---|---|---|
| Advertising services (electronic & print media) | 1.5% | 3% |
| Transport, Freight forwarding, Air cargo services, Courier, Manpower outsourcing, Hotel, Security guard, Software development, IT and IT enabled service, Warehousing Tracking services, Advertising (other than by print or electronic media), Share registrar services, Car rental, Building maintenance, Services of PSX & PMEL, Inspection, Certification, Testing & Training, Oilfield, Telecommunication, Collateral management, Travel & tour services, Engineering Services, Services by AMCs | 4% | 8% |
| Other Services - Companies | 9% | 18% |
| Other Services - Individual/AOPs | 11% | 22% |