VAT & SD Act 2012
Section 2 Clause 100 - Supply of Service
(as updated till Finance Ordinance 2025)
“supply of service” means such a supply which is not a supply of goods, money, or immoveable property, but, without prejudice to the generality, includes the following maters, namely:-
(a) the grant, assignment, termination, or conferment of any right;
(b) provision of any opportunity, facility or benefit;
(c) an agreement to perform an act, to refrain from accepting any situation or activity or accepting it; and
(d) issue, transfer or surrender of any licence, permit, certificate, privilege, authorization, or similar right;
Disclaimer: This is the authentic English text of The Value Added Tax and Supplementary Duty Act 2012, as published under SRO No. 440-Law/2025/326-Mushak dated 05 November 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.