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