VAT & SD Act 2012
Section 2 Clause 11 - Ancillary Transportation Services
(as updated till Finance Ordinance 2025)
“ancillary transportation services” means any stevedoring services, lashing and securing services, cargo inspection services, services relating to preparation and processing of customs documentation, container handling services, services relating to storage and safe-keeping of goods and any other similar service;
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.