VAT & SD Act 2012
Section 2 Clause 77 - Services Directly Related to Land
(as updated till Finance Ordinance 2025)
“services directly related to land” mean-
(a) services rendered directly on land;
(b) services provided by experts and estate agents on specific land;
(c) services relating to construction work undertaken, or to be undertaken upon specific land;
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.