Sectors of VAT Deduction/Collection at Sources

There are total 35 sectors from which VAT to be deducted at sources at various rates. These are as follows:

Sl.	Service provider		Rates
1	Decorators & caters		15%
2	Motor garage & workshops		4.5%
3	Dockyard		4.5%
4	Construction firms		5.5%
5	Advertising firms		15%
6	Printing press		15%
7	Auction firms		15%
8	Land development firms		1.5%
9	Building construction firms		1.5%
10	Indenting firms		15%
11	Survey firms		15%
12	Plant or capital equipment lender firms		15%
13	Furniture marketing center	Manufacturing stage	6%
		Marketing stage (show room) [Subject to availability of 6% VAT paid challan at manufacturing stage]	3%
14	Courier & express mail service		15%
15	Person, institution or organization engaged in repairing or servicing of taxable products in exchange of value		15%
16	Consultancy & supervisory firms		4.5%
17	Lessor		15%
18	Audit & accounting firms		4.5%
19	Procurement providers		4%
20	Security service providers		4.5%
21	Lawyer		4.5%
22	Transport contractor	Incase of transportation of petroleum made products	2.25%
		Incase of transportation of any other	4.5%
23	Vehicle lenders		4.5%
24	Architect, interior designer or interior decorator		15%
25	Graphic designer		15%
26	Engineering firms		15%
27	Sound & lighting equipments lender firms		15%
28	Attendants in the Board Meetings		15%
29	Advertisement publisher through satellite channel		15%
30	Chartered aircraft or helicopter lender firms		15%
31	Buyer of auctioned goods		3%
32	Building floor & yard cleaning/maintenance firms		2.25%
33	Seller of lottery tickets		15%
34	Program organizers		4.5%
35	Human resources supply & management firms		4.5%