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VAT & SD Act 2012

Section 2 Clause 18 - Electronic Service

(as updated till Finance Ordinance 2025)

“electronic service” means the following services, provided by means of telecommunications network, local or global information network or similar means, namely:-

(a) website, webhosting or remote maintenance of 1[program] and equipment;

(b) software and updating thereof by remote services;

(c) image, text and information provided;

(d) access to database;

(e) self-education package;

(f) music, film and 2[games]; and

(g) any entertainment broadcast and event including political, cultural, arts, sports, scientific and television broadcast;

1  The word “program” was substituted for the word “event” by section 2(B)(a) of the Finance Ordinance, 2025 (Ordinance No. 28 of 2025), with effect from 01 July, 2025.

2  The word “Games” was substituted for the word “Sports” by section 2(b)(b) of the Finance Ordinance, 2025 (Ordinance No. 28 of 2025), with effect from 1 July 2025.

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.

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