HS Codes for Services Sr. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44
HS Code 98010000 98011000 98012000 98013000 98014000 98015000 98016000 98017000 98019000 98020000 98021000 98022000 98023000 98024000 98025000 98029000 98030000 98031000 98031100 98032000 98032100 98039000 98040000 98041000 98042000 98049000 98050000 98051000 98052000 98052100 98053000 98054000 98055000 98055100 98056000 98057000 98058000 98059000 98059100 98059200 98059090 98070000 98080000 98090000
Description Services provided or rendered by hotels, restaurants, marriage halls, lawns, clubs and caterers Services provided or rendered by hotels Services provided or rendered by restaurants Services provided or rendered by marriage halls and lawns Services provided or rendered by clubs Services provided or rendered by caterers, suppliers of food and drinks Ancillary services provided or rendered by hotels, restaurants, marriage halls, lawns, caterers Services provided or rendered by messes and hostels Other Advertisements Advertisement on T.V. Advertisement on radio Advertisement on closed circuit T.V. Advertisement in newspapers and periodicals Advertisement on cable T.V network Other Facilities for travel Travel by air of passengers within the territorial jurisdiction of Pakistan. Travel by air of passengers embarking on international journey from Pakistan Domestic travel by train International travel by train Other Services provided or rendered for inland carriage of goods Carriage of goods by air Carriage of goods by train Other Services provided or rendered by persons authorized to transact business on behalf of others. Shipping agents Stevedores Ship management service Freight forwarding agents Customs agents Travel agents Tour operators Recruiting agents Advertising agents Ship chandlers Share transfer agent Sponsorship services Business support services Other Services provided or rendered by property developers and promoters. Courier services. Services provided or rendered by persons engaged in contractual execution of work or furnishing supplies.
45 98100000 Services provided or rendered for personal care by beauty parlours/clinics, slimming clinics and others. 46 47 48 49 50 51 52 53 54 55 56
98110000 98120000 98121000 98121100 98121200 98121210 98121220 98121300 98121400 98121500 98121600
Services provided or rendered by laundries, dry cleaners. Telecommunication services Telephone services Fixed line voice telephone service Wireless telephone Cellular telephone Wireless Local Loop telephone Video telephone Payphone cards Pre-paid calling cards Voice mail service
HS Codes for Services 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113
98121700 98121710 98121720 98121910 98121920 98121930 98121940 98121950 98121960 98121970 98121990 98122000 98122100 98122200 98122300 98122400 98122500 98122900 98123000 98124000 98125000 98125010 98125090 98126000 98126100 98126110 98126120 98126121 98126122 98126123 98126124 98126125 98126129 98126130 98126140 98126190 98126200 98126210 98126220 98126230 98126240 98126250 98126290 98126300 98126310 98126320 98126390 98129000 98129100 98129200 98129300 98129400 98129410 98129490 98129500 98129090 98130000
Messaging service Short Message service (SMS) Multimedia message service (MMS) Shifting of telephone connection Installation of telephone extension Provision of telephone extension Changing of telephone connection Conversion of NWD connection to non NWD or vice versa Cost of telephone set Restoration of telephone connection Others Bandwidth services Copper line based Fibre-optic based Co-axial cable based Microwave based Satellite based Others Telegraph Telex Telefax Store and forward fax services Others Internet services Internet services including e-mail services Dial-up internet services Broadband services for DSL connection Copper line based Fibre-optic based Co-axial cable based Wireless based Satellite based Others Internet/e-mail/Data/SMS/MMS services on WLL networks Internet/e-mail/Data/SMS/MMS services on cellular mobile networks Others Data Communication Network services (DCNS) Copper Line based Co-axial cable based Fibre-optic based Wireless/Radio based Satellite based Others Value added data services Virtual private Network service (VPN) Digital Signature service Others Audiotext services Teletext services Trunk radio services Paging services Voice paging services Radio paging services Vehicle tracking services. Burglar alarm services. Others Services provided or rendered by banking companies, insurance companies, cooperative financing societies, modarabas, musharikas, leasing companies, foreign exchange dealers, non-banking financial institutions and other persons dealing in any such services
HS Codes for Services 114 98131000 Services provided or rendered in respect of insurance to a policy holder by an insurer, including a reinsurer. 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145
98131100 98131200 98131300 98131400 98131500 98131600 98132000 98133000 98133010 98133020 98133030 98133090 98133900 98134000 98134100 98134200 98134300 98134400 98134500 98134600 98134700 98134800 98134900 98134910 98135000 98136000 98137000 98138000 98138100 98139000 98140000
146 98141000 147 98142000
148 149 150 151 152 153 154 155 156 157 158 159 160
98143000 98144000 98149000 98150000 98151000 98152000 98153000 98154000 98155000 98156000 98159000 98160000 98170000
161 162 163 164 165 166 167
98171000 98172000 98173000 98174000 98179000 98180000 98181000
Goods insurance Fire insurance Theft insurance Marine insurance Life insurance Other insurance Services provided or rendered in respect of advances and loans Services provided or rendered in respect of leasing. Financial leasing Commodity or equipment leasing Hire-purchase leasing Other Services provided or rendered in respect of musharika financing Services provided or rendered by banking companies in relation to: Guarantee Brokerage Letter of credit Issuance of pay order and demand draft Bill of exchange Transfer of money including telegraphic transfer, mail transfer and electronic transfer Bank guarantee Bill discounting commission Safe deposit lockers Safe vaults Issuance, processing and operation of credit and debit cards Commission and brokerage of foreign exchange dealings. Automated Teller Machine operations, maintenance and management. Service provided as banker to an issue Other Service provided or rendered by a foreign exchange dealer or exchange company or money changer Services provided or rendered by architects, town planners, contractors, property developers or promoters, interior decorators. Architects or town planners Contractors of building (including water supply, gas supply and sanitary works), roads and bridges, electrical and mechanical works (including air conditioning), horticultural works, multi-discipline works (including turnkey projects) and similar other works Property developers or promoters Landscape designers Other Services provided or rendered by professionals and consultants etc. Medical practitioners and consultants Legal practitioners and consultants Accountants and auditors Management consultants Technical, scientific, engineering consultants Software or IT based system development consultants Other consultants Services provided or rendered by pathological laboratories. Services provided or rendered by medical diagnostic laboratories including X-Rays, CT Scan, M.R. Imaging etc. Scientific laboratories Mechanical laboratories Chemical laboratories Electrical or electronic laboratories Other such laboratories Services provided or rendered by specialized agencies. Security agency
HS Codes for Services 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193
98182000 98183000 98189000 98190000 98191000 98191100 98191200 98191300 98191400 98192000 98193000 98194000 98195000 98196000 98197000 98198000 98199000 98199100 98199200 98199300 98199400 98199500 98199090 98200000 98201000 98202000
194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211
98203000 98204000 98209000 98210000 98211000 98212000 98213000 98214000 98215000 98219000 98220000 98221000 98222000 98223000 98224000 98229000 98230000 98240000
Credit rating agency Market research agency Other such agencies Services provided or rendered by specified persons or businesses. Stockbrokers Under writers Indenters Commission agents Packers Money exchanger Rent a car Prize bond dealers Surveyors Designers Outdoor photographer Art painter Cable TV operators Auctioneers Public relations services Management consultants Technical testing and analysis service Service provided by a registrar to an issue Others Services provided or rendered by specialized workshops or undertakings. Auto-workshops Workshops for industrial machinery construction and earth-moving machinery or other special purpose machinery etc. Workshops for electric or electronic equipments or appliances etc. including computer hardware Car washing or similar service stations. Other workshops Services provided or rendered in specified fields. Healthcare centres, gyms or physical fitness centres etc. Indoor sports and games centres Baby care centres Body massage centres Pedicure centres Similar other centers Services provided or rendered for specified purposes. Fumigation services Maintenance or cleaning services Janitorial services Dredging or desilting services Other similar services Franchise services Construction services
