VAT rates to taxable import or taxable supply for 2019
Curious about the VAT rates for the financial year 2019-20?
VAT rates have been mentioned in section 15 Imposition of VAT under Value Added Tax and Supplementary Duty Act 2012. In this section, the rates of VAT to taxable import or taxable supply shall be 15%.
Besides the above standard VAT rate, the government may determine reduced VAT rate or specific amount of tax for public interest.
The reduced VAT rate which also called truncated VAT rate or a specific amount of tax in relation to any goods or services are specified in the THIRD SCHEDULE of the Value Added Tax and Supplementary Duty Act 2012.
Like VAT rates, we have also Supplementary Duty (SD) rates and TDS rates for the financial year 2019-20 in this write up.
The rates of VAT in accordance with the third schedule, are divided into four tables and each table has two parts. Part A consists of VAT imposable goods and part B consists of VAT imposable service.
In table 1, imposable goods and services mentioned for which rates of VAT are applicable at 5%, table 2 at 7.5% and table 3 at 10%.
Table 4 mentioned the imposable goods and services for which specific amount of tax is applicable.
At the end of the table four, there are several rates of VAT and a specific amount of tax in paragraph 3. Please see the below paragraph.
The rates of VAT and the specific amount of tax may changes time to time as circulated by the National Board of Revenue through SRO which are not included here. If any rates of VAT or specific amount differ with this blog then please see the NBR website for the updated rates.
Table-1
Part A: VAT Imposable Goods
| Heading No. | H. S. Code | Description of Goods | Rate of VAT % |
| (1) | (2) | (3) | (4) |
| 04.02 | Concerned H.S. Code | Power milk manufacturing from liquid milk | 5% |
| 09.04
09.09 09.10 |
Concerned H.S. Code | Crushed pepper, coriander, ginger, curcuma or ,mixed of these spices | 5% |
| 15.14 | Concerned H.S. Code | Rapeseed oil, colza seed oil, canola oil and mustard oil | 5% |
| 19.05 | Concerned H.S. Code | Machine prepared biscuit | 5% |
| 19.05 | Concerned H.S. Code | Hand-made biscuit (above equivalent per kg Taka 150.00) | 5% |
| 19.05 | Concerned H.S. Code | Hand-made cake (above equivalent per kg Taka 150.00) | 5% |
| 20.01 | Concerned H.S. Code | Pickle( Battled and Packed) | 5% |
| 20.01 | Concerned H.S. Code | Sauces/chutney | 5% |
| 20.02 | Concerned H.S. Code | Tomato Paste /Tomato ketchup/Tomato sauces ( Battled and Packed) | 5% |
| 20.08 | Concerned H.S. Code | Mango, pineapple, guava and Banana Pulp, tamarind paste | 5% |
| 20.08 | Concerned H.S. Code | Mango bar | 5% |
| 20.09 | Concerned H.S. Code | Mango juice | 5% |
| 20.09 | Concerned H.S. Code | Pineapple juice | 5% |
| 20.09 | Concerned H.S. Code | Guava juice | 5% |
| 20.09 | Concerned H.S. Code | Tamarind juice | 5% |
| 27.01 | Concerned H.S. Code | Cold generating form BoroPukuriria cold mine | 5% |
| 27.10 | Concerned H.S. Code | Burn/unusable transformer oil (In the case of reprocessed ) | 5% |
| 27.10 | Concerned H.S. Code | Lubricating oil /Rubber processing oil | 5% |
| 27.11 | Concerned H.S. Code | LPG gas | 5% |
| 27.13 | Concerned H.S. Code | Bulk imported petroleum bitumen | 5% |
| 39.20 | Concerned H.S. Code | Supplied laminating driving license to BRTA | 5% |
| 39.24 | Concerned H.S. Code | Table ware, kitchen ware, other household articles, hygienic and such any goods including toilet articles, of plastics ( except Tiffin box water battle) | 5% |
| From
44.03 to 44.09 |
Concerned H.S. Code | (1) CCB/CCA Treatment, Cryojot treatment, sejand and CCA treatment(self-wood/with other supplied wood)
(2) diffusion treatment, seasent treatment, seasent and Diffusion, seasoning(self-wood/with other supplied wood) |
5% |
| 48.02 | Concerned H.S. Code | Produced by all paper mills-
(A) Cream laid /white writing paper (1) From above 50/55gm/ m2 (2) form above 35/40gm/m2 (B) White rolled paper from 55 to 59.99 gm/m2 (c) White printing paper (1) 60gm/m2 or above (2) 55gm/ m2 to 59.99gm/ m2 (3) 50gm/ m2 to 54.99gm/ m2 (4) 45gm/ m2 49.99gm / m2 (5) 35gm / m2 to 44.99gm/ m2 |
5% |
| 48.04 | Concerned H.S. Code | (a) liner paper
(b)white liner paper (c) craft liner paper |
5% |
| 48.05 | Concerned H.S. Code | Medium paper | 5% |
| 48.18 | Concerned H.S. Code | (1) Kitchen towel (24-26 GSM)
(2) Toilet Tissue (18-24 GSM) (3) Napkin Tissue ( 20-24 GSM) (4) facial tissue / pocket tissue ( 12-16 GSM) |
5% |
| 48.20 | Concerned H.S. Code | Exercise book/spiral notes book/Khata ( from 45 to above GSM) | 5% |
| 52.02 to 52.07 | Concerned H.S. Code | (a) cotton yarn waste, which is known as hard waste and which is not used for fabric making | 5% |
| 52.08 to 52.12 | Concerned H.S. Code | Waste gray denim | 5% |
| 54.02 to 44.10 and 45.12 to 45.16 | Concerned H.S. Code | (a) man-made fiber and making yarn with mixed other fiber, in which have exorbitance man-made fiber
(b) making fabrics with man made fibre, all type , except under mentioned cases/ areas, namely; 1) reap of fibre and waste price ( not more than 1 metre long) 2) making fabrics with man made fibre which except waving or sowing factory but manufactured by other factory (1) free supplied fabrics as sample to BSTI( below three metres) Taps and Braids |
5% |
| 68.02 | Concerned H.S. Code | Solid stone | 5% |
| 72.02 | Concerned H.S. Code | (a) ferro-manganese and ferro-silico-manganese alloy
(b) ferrow- silico alloy |
5% |
| 72.09 | Concerned H.S. Code | HR coil to CR coil | 5% |
| 72.10
72.12 |
Concerned H.S. Code | CR coil to GP sheet
CR coil to GP sheet/coil(colored) CR coil to CI sheet CR coil to CI sheet ( colored) HR coil to GP Sheet HR coil to GP sheet/ coil(colored) HR coil to CI Sheet HR coil to CI sheet ( colored ) |
5% |
| 72.17 | Concerned H.S. Code | GI ware | 5% |
| 73.17 | Concerned H.S. Code | Nails
Top nails |
5% |
| 73.18
74.15 76.16 |
Concerned H.S. Code | (a) various size and types of screw, galvanized/non galvanized/ zing cutting/ nickel cutting / other metal cutting / except cutting
(b) joint( connector), nut, bolt, various size and types of galvanized/ non galvanized/ zing cutting / nickel cutting / other metal cutting / except cutting (c) Electric line hardware and poll fittings, which is made by MS and steel ( Except nut bolt) |
5% |
| 76.15 | Concerned H.S. Code | Aluminium and kitchen articles made by aluminium or other household articles, sanitary ware and parts there of | 5% |
| 82.12 | Concerned H.S.code | Baldes made from stainless steel, blades made from carbone steel strips | 5% |
| 84.08 | Concerned H.S.code | Diesel engines manufactured by Bangladesh Diesel Plant Ltd, Joydebpur, Gazipur-
(a) 1 cylinder 210 diesel engine (b) 2 cylinders 912 diesel engine (c) 3 cylinder diesel engine |
5% |
| 85.04 | Concerned H.S.code | a) 5 KVA electrical transformer
b) 10 KVA electrical transformer c) 11 Kilovolt potential electrical transformer ( KAV standard-200 VA) d) 11 kilovolt electrical transformer( KAV standard- 50 VA) e) 15 KVA electrical transformer f) 20 KVA electrical transformer g) 25 KVA electrical transformer h) 33 kilovolt potential electrical transformer (KAV standard-400 VA) i) 33 kilovolt current transformer (KAV standard-50 VA) j) 37.5 KVA electrical transformer k) 50 KVA electrical transformer l) 75 KVA electrical transformer m) 100 KVA electrical transformer n) 200 KVA electrical transformer o) 250 KVA electrical transformer p) 300 KVA electrical transformer q) 315 KVA electrical transformer r) 400 KVA electrical transformer s) 500 KVA electrical transformer t) 630 KVA electrical transformer u) 700 KVA electrical transformer v) 800 KVA electrical transformer w) 1000 KVA electrical transformer x) 1200 KVA electrical transformer y) 1500 KVA electrical transformer z) 2000 KVA electrical transformer |
5% |
| 85.39 | 85.39.31.10 | a) From 1 to 10 watt electric energy saving bulb
b) From 11 to 20 watt electric energy saving bulb c) From 21 to 30 watt electric energy saving bulb d) From 31 to 50 watt electric energy saving bulb e) Above 50 watt electric energy saving bulb |
5% |
| 85.39 | Concerned H.S.code | Tube light
18 watt and 36 watt |
5% |
| 85.42
39.20 |
Concerned H.S.code | (A) manufactured by Bangladesh Machine Tools Factory Ltd, Gazipur, at stage manufacturing;
1) Retro-Reflecting vehicle number plate, vehicle Type (I) and (II) 2) Retro-Reflecting vehicle number plate, vehicle Type (III) 3) Vehicle Ownership Card |
5% |
| Supplied by Bangladesh Road Transport Authority( BRTA) to Consumer:
1) Retro-Reflecting vehicle number plate, vehicle Type (I) and (II) 2) Retro-Reflecting vehicle number plate, vehicle Type (III) 3) Vehicle Ownership Card |
|||
| 87.02 | Concerned H.S.code | a) Bus (52 seated capacity- General)
b) Bus (52 seated capacity- chair deluxe) c) Bus (40 seated capacity- General) d) Bus (40 seated capacity- chair deluxe) e) Bus (36/40 seated capacity- Luxury/ Super luxury type) f) Bus (36 seated capacity- Air conditioned) g) Mini Bus (30 seated capacity- General) h) Mini Bus (24/30 seated capacity- Deluxe type) |
5% |
| 87.04 | Concerned H.S.code | a) Truck (Carrying Capacity 7 Tons)
b) Truck Van (Carrying Capacity 7 Tons) c) Truck (Carrying Capacity 5 Tons) d) Truck Van (Carrying Capacity 5 Tons) e) Truck (Carrying Capacity 3 Tons) f) Truck Van (Carrying Capacity 3 Tons g) Truck Van/Pic)-up (Whether Passenger bus or not carrying capacity 1 to 1.5 Tons) |
5% |
| 89.01
To 89.07 |
Concerned H.S.code | (1) Landing Craft:
a) Landing Craft Vehicle and Personal (LCVP) b) Landing Craft Utility (LCU) c) Landing Craft Tang (LCT) d) Landing Ship Tank (LST) e) Landing Craft Logistics (LCL) f) Landing Ship Logistics (LSL) g) Landing Craft Personal (2) Landing Platform Helicopter (LPH) (3) Patrol Boat/Gun Boat/Costal Patrol Boat (4) First Attack Craft (Missile Boat, Torpedo Boat, Fac G) (5) OPD/Covate/Large Patrol Craft (LPC) (6) Patrol Boat/ Harbor Patrol boat/Inland Patrol Vessel (7) Pilot Boat/Pilot Lunch/Security Boat (8) Survey Vessel (9) Tag (10) Mooring Boat (11)House Boat/ Water Boat (Without Engine) (12) Dresser (13) Floating Crane/ Buoy Lifting Vessel/ Salvage Vessel/ Search and Rescue Vessel (14) Life Boat (15) Garbage Disposal Vessel (16) Pontoon (17) Fire Fighting Ship (18) Hospital Ship (Not Self-moving) (19) Fishing Trawler Boat (20) Wooden Boat/ GRP Boat/ Speed Boat/ Ferry/ Driving Boat/ motor Lunch/ Survey Boat/ Inland Solar Craft/ Buoy/ Moring Buoy/ Crane Boat/ Aluminium Survey Boat |
5% |
| 89.01 to 89.07 | Concerned H.S. Code | Goods carrying Mechanical river boat Passenger Mechanical river boat
Boat other Mechanical river boat (Goods/ Passenger Carrier) |
5% |
| 90.03 | 90.03.11.00
90.03.19.00 |
Optical Plastic Frame
Optical Metal Frame (With spring or not) |
5% |
| 90.04 | Concerned H.S. Code | Sun Class (Plastic Frame)
Sun Class (Metal Frame) |
5% |
| 90.04 | 90.04,90,00 | Reading Class (Plastic Frame)
Reading Class (Metal Frame) |
5% |
| 90.04 | Concerned H.S. Code | Mattress made by coconut coir | 5% |
Part B: VAT Imposable Service
| Heading No. | H. S. Code | Description of Goods | Rate of VAT % |
| (1) | (2) | (3) | (4) |
| S012 | S012.14 | Internet Establishment | 5% |
| S014 | S014.00 | Indenting Establishment | 5% |
| S024 | S024.20 | Furniture selling show room | 5% |
| S026 | S026.00 | Gold smith and Platinum smith and shop of Gold and Platinum and Gold artisan | 5% |
| S036 | S036.20 | Air-conditioned lunch | 5% |
| S048 | S048.00 | Transport Contractor (Petroleum Goods) | 5% |
| S057 | S057.00 | Electric Distributor/ Supplier | 5% |
| S069 | S069.00 | English Medium School | 5% |
| S080 | S080.00 | Ride Sharing | 5% |
| S099 | S099.10 | Information Technology Enable Service (ITES) | 5% |
| S099 | S099.60 | Online sale of goods | 5% |
Table-2
Part A: VAT Imposable Service
| Heading No. | H. S. Code | Description of Goods | Rate of VAT % |
| (1) | (2) | (3) | (4) |
| 48.09 | Concerned
H. S. Code |
Self-copy paper | 7.5% |
| 48.10 | Concerned
H. S. Code |
Duplex Board/ Coated paper | 7.5% |
| 48.13 | Concerned
H. S. Code |
Cigarette/ Biri paper 26±2 gm/m2 | 7.5% |
| 48.23 | Concerned
H. S. Code |
Simplex Paper
Packing Paper Colored paper |
7.5% |
Part B: VAT Imposable Service
| Heading No. | H. S. Code | Description of Goods | Rate of VAT % |
| (1) | (2) | (3) | (4) |
| S001 | S001.20 | Non-Ac Hotel and Restaurant | 7.5% |
| S004 | S004.00 | Construction Establishment | 7.5% |
| S024 | S024.10 | Furniture Producer | 7.5% |
| S037 | S037.00 | Procurement Provider | 7.5% |
| S060 | S060.00 | Buyer of Auctioning goods | 7.5% |
| S064 | S064.10 | Amusement park and theme park | 7.5% |
| S078 | S078.00 | (a) Own Branded Garments/ Apparel seller
(b) Other than own Branded Garments/ Apparel seller |
7.5% |
Table-3
Part A: VAT Imposable Service
| Heading No. | H. S. Code | Description of Goods | Rate of VAT % |
| (1) | (2) | (3) | (4) |
| 68.10 | Concerned
H.S. Code |
Electric Pole | 10% |
| 73.08 | Concerned
H.S. Code |
Electric Pole (made by Steel Plate) | 10% |
Part B: VAT Imposable Service
| Heading No. | H. S. Code | Description of Goods | Rate of VAT % |
| (1) | (2) | (3) | (4) |
| S003 | S003.10 | Motor Car Garage and Workshop | 10% |
| S003 | S003.20 | Dockyard | 10% |
| S008 | S008.10 | Printing press | 10% |
| S009 | S009.00 | Auctioneer Establishment | 10% |
| S013 | S013.00 | Mechanical Laundry | 10% |
| S018 | S018.00 | Film studio | 10% |
| S023 | S023.10 | Cinema Displayer (In Hall) | 10% |
| S023 | S023.20 | Cinema Distributor | 10% |
| S031 | S031.00 | Repairing and Servicing | 10% |
| S040 | S040.00 | Security Service | 10% |
| S042 | S042.00 | Automatic or Mechanical Sawmill | 10% |
| S047 | S047.00 | Games Organizer | 10% |
| S048 | S048.00 | Transport Contractor (Except Petroleum Goods) | 10% |
| S053 | S053.00 | Attendee of Board Meeting | 10% |
| S063 | S063.00 | Tailoring Shop and Tailors | 10% |
| S065 | S065.00 | Building, Floor and premises cleaning or maintenance Establishment | 10% |
| S066 | S066.00 | Lottery’s Ticket Seller | 10% |
| S076 | S076.00 | Social and Games related Club | 10% |
Table-4
Part A: VAT Imposable Service
| Heading No. | H. S. Code | Description of Goods | Rate of VAT % |
| (1) | (2) | (3) | (4) |
| 48.01 | Concerned
H.S. Code |
Newsprint | Taka 1600.00 (Per Metric Ton) |
| 52.05
to 52.07 |
All H.S. Code | Cotton | Taka 4.0 Per KG |
| 69.04 | Concerned
H.S. Code |
a) General made Brick except Machine (Non-Refractory Building Bricks), Except facing bricks | Taka 450.00 (per thousand) |
| b) General Bricks produce by Mechanical process or Machine ( Non-Refractory Building Bricks), Except facing bricks | Taka 500.00 (per thousand) | ||
| c) Bricks produce by Mechanical process or Machine:
First Grade- (1) Three-hole salient Bricks (2) Ten-hole salient Bricks (3) Seventeen-hole salient Bricks (4) Multi cored Bricks |
Taka 700.00 (per thousand) | ||
| Second Grade:
(1) Three-hole salient Bricks (2) Ten-hole salient Bricks (3) Seventeen-hole salient Bricks |
Taka 700.00 (per thousand) | ||
| (d) Bricks cheeps | Taka 700.00 (per 100cft) | ||
| f) Mecad batts | Taka 500.00 (per 100cft) | ||
| 72.04 | All
H.S. Code |
Scrap/Ship scrap | Taka 1000 (per Metric Ton) |
| From
72.13 to 72.16 |
Concerned
H.S. Code |
M.S. Product:
(a) M.S goods which is produced by imported/ local collected re-rollable scrap |
Taka 1200.00 (per Metric Ton) |
| (b) All types of Ballet and Ingot which is produced by imported/ local collected meltable scrape | Taka 1000.00 (per Metric Ton) | ||
| (c) M.S goods which is produced from Ballet and Ingot | Taka 1000.00 (per Metric Ton) | ||
| (d) M.S goods which is produced from Ballet and Ingot and dirt/mutable scrape | Taka 2000.00 (per Metric Ton) |
Part B: VAT Imposable Service
| Heading No. | H. S. Code | Description of Goods | Rate of VAT % |
| (1) | (2) | (3) | (4) |
| S012 | S012.20 | SIM Card Supplier | Taka 200 (per sim card) |
- Against the goods mentioned in column (3) under the Heading No. and their harmonized System Code respectively of the first schedule of the Custom Act, 1969 (Act No IV of 1969) mentioned in column (1) and (2) of ‘Part-A’ of Table-1, Table-2 and Table-3 and against the services mentioned column (3) under Heading No and their service code mentioned in column (1) and (2) of ‘Part-B’ of those Tables, Value Added Tax shall be imposed in the case of local supply only, in the rate mentioned in column (4).
- Against the goods mentioned in column (3) under the Heading No. and their harmonized System Code respectively of the first schedule of the Custom Act, 1969 (IV of 1969) mentioned in column (1) and (2) of ‘Part-A’ of Table-4, and against the services mentioned in column (3) under Heading and the service code mentioned in column (1) and (2) of ‘Part-B’ of the said Tables, Value Added Tax shall be imposed in the case of local supply only, in the rate mentioned in column (4).
- Notwithstanding anything mentioned in paragraph (1), the rate of VAT shall be 5 per cent in the case of supply of all goods at local trading stage. But in the cases of medicine and petroleum products, the rates of VAT shall be 2.4 per cent and 2 per cent respectively at local trading stage. Beyond those, the rates of VAT shall be 3 per cent in the case of land developer and in the case of real estate organization engaged in building sale and transfer, the rate of VAT shall be 2 per cent for 1-1600 square feet, 4.5 per cent in the case of 1601 square feet and above size and 2 per cent for re-registration of any size respectively.
Trader means such a person who in exchange of consideration sells to any other person or otherwise transfers the goods imported, purchased, acquired or collected otherwise without any change in shape, nature, characteristics or quality.
