{"id":611,"date":"2019-09-11T19:56:31","date_gmt":"2019-09-11T19:56:31","guid":{"rendered":"https:\/\/legalseba.com\/resources\/?p=611"},"modified":"2024-09-11T19:23:28","modified_gmt":"2024-09-11T19:23:28","slug":"vat-rates-to-taxable-import-or-taxable-supply-for-2019","status":"publish","type":"post","link":"https:\/\/legalseba.com\/bd-resources\/vat-rates-to-taxable-import-or-taxable-supply-for-2019\/","title":{"rendered":"VAT rates to taxable import or taxable supply for 2019"},"content":{"rendered":"

VAT rates to taxable import or taxable supply for 2019<\/h1>\n

Curious about the VAT rates for the financial year 2019-20?<\/p>\n

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%.<\/p>\n

Besides the above standard VAT rate, the government may determine reduced VAT rate or specific amount of tax for public interest.<\/p>\n

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.<\/p>\n

Like VAT rates, we have also Supplementary Duty (SD) rates and TDS rates for the financial year 2019-20 in this write up.<\/p>\n

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.<\/p>\n

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%.<\/p>\n

Table 4 mentioned the imposable goods and services for which specific amount of tax is applicable.<\/p>\n

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.<\/p>\n

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.<\/p>\n

Table-1<\/strong><\/p>\n

Part A: VAT Imposable Goods<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Heading No.<\/strong><\/td>\nH. S. Code<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\nRate of VAT %<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n(4)<\/strong><\/td>\n<\/tr>\n
04.02<\/td>\nConcerned H.S. Code<\/td>\nPower milk manufacturing from liquid milk<\/td>\n5%<\/td>\n<\/tr>\n
09.04<\/p>\n

09.09<\/p>\n

09.10<\/td>\n

Concerned H.S. Code<\/td>\nCrushed pepper, coriander, ginger, curcuma or ,mixed of these spices<\/td>\n5%<\/td>\n<\/tr>\n
15.14<\/td>\nConcerned H.S. Code<\/td>\nRapeseed oil, colza seed oil, canola oil and mustard oil<\/td>\n5%<\/td>\n<\/tr>\n
19.05<\/td>\nConcerned H.S. Code<\/td>\nMachine prepared biscuit<\/td>\n5%<\/td>\n<\/tr>\n
19.05<\/td>\nConcerned H.S. Code<\/td>\nHand-made biscuit (above equivalent per kg Taka 150.00)<\/td>\n5%<\/td>\n<\/tr>\n
19.05<\/td>\nConcerned H.S. Code<\/td>\nHand-made cake (above equivalent per kg Taka 150.00)<\/td>\n5%<\/td>\n<\/tr>\n
20.01<\/td>\nConcerned H.S. Code<\/td>\nPickle( Battled and Packed)<\/td>\n5%<\/td>\n<\/tr>\n
20.01<\/td>\nConcerned H.S. Code<\/td>\nSauces\/chutney<\/td>\n5%<\/td>\n<\/tr>\n
20.02<\/td>\nConcerned H.S. Code<\/td>\nTomato Paste \/Tomato ketchup\/Tomato sauces ( Battled and Packed)<\/td>\n5%<\/td>\n<\/tr>\n
20.08<\/td>\nConcerned H.S. Code<\/td>\nMango, pineapple, guava and Banana Pulp, tamarind paste<\/td>\n5%<\/td>\n<\/tr>\n
20.08<\/td>\nConcerned H.S. Code<\/td>\nMango bar<\/td>\n5%<\/td>\n<\/tr>\n
20.09<\/td>\nConcerned H.S. Code<\/td>\nMango juice<\/td>\n5%<\/td>\n<\/tr>\n
20.09<\/td>\nConcerned H.S. Code<\/td>\nPineapple juice<\/td>\n5%<\/td>\n<\/tr>\n
20.09<\/td>\nConcerned H.S. Code<\/td>\nGuava juice<\/td>\n5%<\/td>\n<\/tr>\n
20.09<\/td>\nConcerned H.S. Code<\/td>\nTamarind juice<\/td>\n5%<\/td>\n<\/tr>\n
27.01<\/td>\nConcerned H.S. Code<\/td>\nCold generating form BoroPukuriria cold mine<\/td>\n5%<\/td>\n<\/tr>\n
27.10<\/td>\nConcerned H.S. Code<\/td>\nBurn\/unusable transformer oil (In the case of reprocessed )<\/td>\n5%<\/td>\n<\/tr>\n
27.10<\/td>\nConcerned H.S. Code<\/td>\nLubricating oil \/Rubber processing oil<\/td>\n5%<\/td>\n<\/tr>\n
27.11<\/td>\nConcerned H.S. Code<\/td>\nLPG gas<\/td>\n5%<\/td>\n<\/tr>\n
27.13<\/td>\nConcerned H.S. Code<\/td>\nBulk imported petroleum bitumen<\/td>\n5%<\/td>\n<\/tr>\n
39.20<\/td>\nConcerned H.S. Code<\/td>\nSupplied laminating driving license to BRTA<\/td>\n5%<\/td>\n<\/tr>\n
39.24<\/td>\nConcerned H.S. Code<\/td>\nTable ware, kitchen ware, other household articles, hygienic and such any goods including toilet articles, of plastics ( except Tiffin box water battle)<\/td>\n5%<\/td>\n<\/tr>\n
From<\/p>\n

44.03<\/p>\n

to<\/p>\n

44.09<\/td>\n

Concerned H.S. Code<\/td>\n(1) CCB\/CCA Treatment, Cryojot treatment, sejand and CCA treatment(self-wood\/with other supplied wood)<\/p>\n

(2) diffusion treatment, seasent treatment, seasent and Diffusion, seasoning(self-wood\/with other supplied wood)<\/td>\n

5%<\/td>\n<\/tr>\n
48.02<\/td>\nConcerned H.S. Code<\/td>\nProduced by all paper mills-<\/p>\n

(A) Cream laid \/white writing paper<\/p>\n

(1) From above 50\/55gm\/ m2<\/sup><\/p>\n

(2) form above 35\/40gm\/m2<\/sup><\/p>\n

(B) White rolled paper from 55 to 59.99 gm\/m2<\/sup><\/p>\n

(c) White printing paper<\/p>\n

(1) 60gm\/m2\u00a0<\/sup>or above<\/p>\n

(2) 55gm\/ m2\u00a0<\/sup>to 59.99gm\/ m2<\/sup><\/p>\n

(3) 50gm\/ m2\u00a0<\/sup>to 54.99gm\/ m2<\/sup><\/p>\n

(4) 45gm\/ m2\u00a0<\/sup>49.99gm \/ m2<\/sup><\/p>\n

(5) 35gm \/ m2<\/sup>\u00a0to 44.99gm\/ m2<\/sup><\/td>\n

5%<\/td>\n<\/tr>\n
48.04<\/td>\nConcerned H.S. Code<\/td>\n(a) liner paper<\/p>\n

(b)white liner paper<\/p>\n

(c) craft liner paper<\/td>\n

5%<\/td>\n<\/tr>\n
48.05<\/td>\nConcerned H.S. Code<\/td>\nMedium paper<\/td>\n5%<\/td>\n<\/tr>\n
48.18<\/td>\nConcerned H.S. Code<\/td>\n(1) Kitchen towel (24-26 GSM)<\/p>\n

(2) Toilet Tissue (18-24 GSM)<\/p>\n

(3) Napkin Tissue ( 20-24 GSM)<\/p>\n

(4) facial tissue \/ pocket tissue ( 12-16 GSM)<\/td>\n

5%<\/td>\n<\/tr>\n
48.20<\/td>\nConcerned H.S. Code<\/td>\nExercise book\/spiral notes book\/Khata ( from 45 to above GSM)<\/td>\n5%<\/td>\n<\/tr>\n
52.02 to 52.07<\/td>\nConcerned H.S. Code<\/td>\n(a) cotton yarn waste, which is known as hard waste and which is not used for fabric making<\/td>\n5%<\/td>\n<\/tr>\n
52.08 to 52.12<\/td>\nConcerned H.S. Code<\/td>\nWaste gray denim<\/td>\n5%<\/td>\n<\/tr>\n
54.02 to 44.10 and\u00a0 45.12 to 45.16<\/td>\nConcerned H.S. Code<\/td>\n(a) man-made fiber and making yarn with mixed other fiber, in which have exorbitance man-made fiber<\/p>\n

(b) making fabrics with man made fibre, all type , except under mentioned cases\/ areas, namely;<\/p>\n

1) reap of fibre and waste price ( not more than 1 metre long)<\/p>\n

2) making fabrics with man made fibre which except waving or sowing factory but manufactured by other factory<\/p>\n

(1) free supplied fabrics as sample to BSTI( below three metres)<\/p>\n

Taps and Braids<\/td>\n

5%<\/td>\n<\/tr>\n
68.02<\/td>\nConcerned H.S. Code<\/td>\nSolid stone<\/td>\n5%<\/td>\n<\/tr>\n
72.02<\/td>\nConcerned H.S. Code<\/td>\n(a) ferro-manganese and ferro-silico-manganese alloy<\/p>\n

(b) ferrow- silico alloy<\/td>\n

5%<\/td>\n<\/tr>\n
72.09<\/td>\nConcerned H.S. Code<\/td>\nHR coil to CR coil<\/td>\n5%<\/td>\n<\/tr>\n
72.10<\/p>\n

72.12<\/td>\n

Concerned H.S. Code<\/td>\nCR coil to GP sheet<\/p>\n

CR coil to GP sheet\/coil(colored)<\/p>\n

CR coil to CI sheet<\/p>\n

CR coil to CI sheet ( colored)<\/p>\n

HR coil to GP Sheet<\/p>\n

HR coil to GP sheet\/ coil(colored)<\/p>\n

HR coil to CI Sheet<\/p>\n

HR coil to CI sheet ( colored )<\/td>\n

5%<\/td>\n<\/tr>\n
72.17<\/td>\nConcerned H.S. Code<\/td>\nGI ware<\/td>\n5%<\/td>\n<\/tr>\n
73.17<\/td>\nConcerned H.S. Code<\/td>\nNails<\/p>\n

Top nails<\/td>\n

5%<\/td>\n<\/tr>\n
73.18<\/p>\n

74.15<\/p>\n

76.16<\/td>\n

Concerned H.S. Code<\/td>\n(a) various size and types of screw, galvanized\/non galvanized\/ zing cutting\/ nickel cutting \/ other metal cutting \/ except cutting<\/p>\n

(b) joint( connector), nut, bolt, various size and types of galvanized\/ non galvanized\/ zing cutting \/ nickel cutting \/ other metal cutting \/ except cutting<\/p>\n

(c)\u00a0 Electric line\u00a0 hardware and poll fittings, which is made by\u00a0 MS and steel ( Except nut bolt)<\/td>\n

5%<\/td>\n<\/tr>\n
76.15<\/td>\nConcerned H.S. Code<\/td>\nAluminium and kitchen articles made by aluminium or\u00a0 other household articles, sanitary ware and parts there of<\/td>\n5%<\/td>\n<\/tr>\n
82.12<\/td>\nConcerned H.S.code<\/td>\nBaldes made from stainless steel, blades made from carbone steel strips<\/td>\n5%<\/td>\n<\/tr>\n
84.08<\/td>\nConcerned H.S.code<\/td>\nDiesel engines manufactured by Bangladesh Diesel Plant Ltd, Joydebpur, Gazipur-<\/p>\n

(a) 1 cylinder 210 diesel engine<\/p>\n

(b) 2 cylinders 912 diesel engine<\/p>\n

(c) \u00a03 cylinder diesel engine<\/td>\n

5%<\/td>\n<\/tr>\n
85.04<\/td>\nConcerned H.S.code<\/td>\na)\u00a0\u00a0\u00a0\u00a0 5 KVA electrical transformer<\/p>\n

b)\u00a0\u00a0\u00a0\u00a0 10 KVA electrical transformer<\/p>\n

c)\u00a0\u00a0\u00a0\u00a0\u00a0 11 Kilovolt potential electrical transformer ( KAV standard-200 VA)<\/p>\n

d)\u00a0\u00a0\u00a0\u00a0 11 kilovolt electrical transformer( KAV standard- 50 VA)<\/p>\n

e)\u00a0\u00a0\u00a0\u00a0 15 KVA electrical transformer<\/p>\n

f)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 20 KVA electrical transformer<\/p>\n

g)\u00a0\u00a0\u00a0\u00a0 25 KVA electrical transformer<\/p>\n

h)\u00a0\u00a0\u00a0\u00a0 33 kilovolt potential electrical transformer (KAV standard-400 VA)<\/p>\n

i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 33 kilovolt current transformer (KAV standard-50 VA)<\/p>\n

j)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 37.5 KVA electrical transformer<\/p>\n

k)\u00a0\u00a0\u00a0\u00a0 50 KVA electrical transformer<\/p>\n

l)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 75 KVA electrical transformer<\/p>\n

m)\u00a0 100 KVA electrical transformer<\/p>\n

n)\u00a0\u00a0\u00a0\u00a0 200 KVA electrical transformer<\/p>\n

o)\u00a0\u00a0\u00a0\u00a0 250 KVA electrical transformer<\/p>\n

p)\u00a0\u00a0\u00a0\u00a0 300 KVA electrical transformer<\/p>\n

q)\u00a0\u00a0\u00a0\u00a0 315 KVA electrical transformer<\/p>\n

r)\u00a0\u00a0\u00a0\u00a0\u00a0 400 KVA electrical transformer<\/p>\n

s)\u00a0\u00a0\u00a0\u00a0\u00a0 500 KVA electrical transformer<\/p>\n

t)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 630 KVA electrical transformer<\/p>\n

u)\u00a0\u00a0\u00a0\u00a0 700 KVA electrical transformer<\/p>\n

v)\u00a0\u00a0\u00a0\u00a0 800 KVA electrical transformer<\/p>\n

w)\u00a0\u00a0\u00a0 1000 KVA electrical transformer<\/p>\n

x)\u00a0\u00a0\u00a0\u00a0 1200 KVA electrical transformer<\/p>\n

y)\u00a0\u00a0\u00a0\u00a0\u00a0 1500 KVA electrical transformer<\/p>\n

z)\u00a0\u00a0\u00a0\u00a0\u00a0 2000 KVA electrical transformer<\/td>\n

5%<\/td>\n<\/tr>\n
85.39<\/td>\n85.39.31.10<\/td>\na)\u00a0\u00a0\u00a0\u00a0 From 1 to 10 watt electric energy saving bulb<\/p>\n

b)\u00a0\u00a0\u00a0\u00a0 From 11 to 20 watt electric energy saving bulb<\/p>\n

c)\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0From 21 to 30 watt electric energy saving bulb<\/p>\n

d)\u00a0\u00a0\u00a0\u00a0 From 31 to 50 watt electric energy saving bulb<\/p>\n

e)\u00a0\u00a0\u00a0\u00a0 Above 50 watt electric energy saving bulb<\/td>\n

5%<\/td>\n<\/tr>\n
85.39<\/td>\nConcerned H.S.code<\/td>\nTube light<\/p>\n

18 watt and 36 watt<\/td>\n

5%<\/td>\n<\/tr>\n
85.42<\/p>\n

39.20<\/td>\n

Concerned H.S.code<\/td>\n(A) manufactured by Bangladesh Machine Tools Factory Ltd, Gazipur, at stage manufacturing;<\/p>\n

1)\u00a0\u00a0\u00a0\u00a0\u00a0 Retro-Reflecting vehicle number plate, vehicle Type (I) and (II)<\/p>\n

2)\u00a0\u00a0\u00a0\u00a0 Retro-Reflecting vehicle number plate, vehicle Type (III)<\/p>\n

3)\u00a0\u00a0\u00a0\u00a0 Vehicle Ownership Card<\/td>\n

5%<\/td>\n<\/tr>\n
Supplied by Bangladesh Road Transport Authority( BRTA) to Consumer:<\/p>\n

1)\u00a0\u00a0\u00a0\u00a0\u00a0 Retro-Reflecting vehicle number plate, vehicle Type (I) and (II)<\/p>\n

2)\u00a0\u00a0\u00a0\u00a0 Retro-Reflecting vehicle number plate, vehicle Type (III)<\/p>\n

3)\u00a0\u00a0\u00a0\u00a0 Vehicle Ownership Card<\/td>\n<\/tr>\n

87.02<\/td>\nConcerned H.S.code<\/td>\na)\u00a0\u00a0\u00a0\u00a0 Bus (52 seated capacity- General)<\/p>\n

b)\u00a0\u00a0\u00a0\u00a0 Bus (52 seated capacity- chair deluxe)<\/p>\n

c)\u00a0\u00a0\u00a0\u00a0\u00a0 Bus (40 seated capacity- General)<\/p>\n

d)\u00a0\u00a0\u00a0\u00a0 Bus (40 seated capacity- chair deluxe)<\/p>\n

e)\u00a0\u00a0\u00a0\u00a0 Bus (36\/40 seated capacity- Luxury\/ Super luxury type)<\/p>\n

f)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bus (36 seated capacity- Air conditioned)<\/p>\n

g)\u00a0\u00a0\u00a0\u00a0 Mini Bus (30 seated capacity- General)<\/p>\n

h)\u00a0\u00a0\u00a0\u00a0 Mini Bus (24\/30 seated capacity- Deluxe type)<\/td>\n

5%<\/td>\n<\/tr>\n
87.04<\/td>\nConcerned H.S.code<\/td>\na)\u00a0\u00a0\u00a0\u00a0 Truck (Carrying Capacity 7 Tons)<\/p>\n

b)\u00a0\u00a0\u00a0\u00a0 Truck Van (Carrying Capacity 7 Tons)<\/p>\n

c)\u00a0\u00a0\u00a0\u00a0\u00a0 Truck (Carrying Capacity 5 Tons)<\/p>\n

d)\u00a0\u00a0\u00a0\u00a0 Truck Van (Carrying Capacity 5 Tons)<\/p>\n

e)\u00a0\u00a0\u00a0\u00a0 Truck (Carrying Capacity 3 Tons)<\/p>\n

f)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Truck Van (Carrying Capacity 3 Tons<\/p>\n

g)\u00a0\u00a0\u00a0\u00a0 Truck Van\/Pic)-up (Whether Passenger bus or not carrying capacity 1 to 1.5 Tons)<\/td>\n

5%<\/td>\n<\/tr>\n
89.01<\/p>\n

To 89.07<\/td>\n

Concerned H.S.code<\/td>\n(1)\u00a0\u00a0 Landing Craft:<\/p>\n

a)\u00a0\u00a0\u00a0\u00a0 Landing Craft Vehicle and Personal (LCVP)<\/p>\n

b)\u00a0\u00a0\u00a0\u00a0 Landing Craft Utility (LCU)<\/p>\n

c)\u00a0\u00a0\u00a0\u00a0\u00a0 Landing Craft Tang (LCT)<\/p>\n

d)\u00a0\u00a0\u00a0\u00a0 Landing Ship Tank (LST)<\/p>\n

e)\u00a0\u00a0\u00a0\u00a0 Landing Craft Logistics (LCL)<\/p>\n

f)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Landing Ship Logistics (LSL)<\/p>\n

g)\u00a0\u00a0\u00a0\u00a0 Landing Craft Personal<\/p>\n

(2)\u00a0 Landing Platform Helicopter (LPH)<\/p>\n

(3)\u00a0 Patrol Boat\/Gun Boat\/Costal Patrol Boat<\/p>\n

(4)\u00a0 First Attack Craft (Missile Boat, Torpedo Boat, Fac G)<\/p>\n

(5)\u00a0 OPD\/Covate\/Large Patrol Craft (LPC)<\/p>\n

(6)\u00a0 Patrol Boat\/ Harbor Patrol boat\/Inland Patrol Vessel<\/p>\n

(7)\u00a0 Pilot Boat\/Pilot Lunch\/Security Boat<\/p>\n

(8)\u00a0 Survey Vessel<\/p>\n

(9)\u00a0 Tag<\/p>\n

(10)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Mooring Boat<\/p>\n

(11)House Boat\/ Water Boat (Without Engine)<\/p>\n

(12)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dresser<\/p>\n

(13)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Floating Crane\/ Buoy Lifting Vessel\/ Salvage Vessel\/ Search and Rescue Vessel<\/p>\n

(14)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Life Boat<\/p>\n

(15)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Garbage Disposal Vessel<\/p>\n

(16)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Pontoon<\/p>\n

(17)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fire Fighting Ship<\/p>\n

(18)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Hospital Ship (Not Self-moving)<\/p>\n

(19)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fishing Trawler Boat<\/p>\n

(20)\u00a0\u00a0\u00a0\u00a0\u00a0 Wooden Boat\/ GRP Boat\/ Speed Boat\/ Ferry\/ Driving Boat\/ motor Lunch\/ Survey Boat\/ Inland Solar Craft\/ Buoy\/ Moring Buoy\/ Crane Boat\/ Aluminium Survey Boat<\/td>\n

5%<\/td>\n<\/tr>\n
89.01 to 89.07<\/td>\nConcerned H.S. Code<\/td>\nGoods carrying Mechanical river boat Passenger Mechanical river boat<\/p>\n

Boat other Mechanical river boat (Goods\/ Passenger Carrier)<\/td>\n

5%<\/td>\n<\/tr>\n
90.03<\/td>\n90.03.11.00<\/p>\n

90.03.19.00<\/td>\n

Optical Plastic Frame<\/p>\n

Optical Metal Frame (With spring or not)<\/td>\n

5%<\/td>\n<\/tr>\n
90.04<\/td>\nConcerned H.S. Code<\/td>\nSun Class (Plastic Frame)<\/p>\n

Sun Class (Metal Frame)<\/td>\n

5%<\/td>\n<\/tr>\n
90.04<\/td>\n90.04,90,00<\/td>\nReading Class (Plastic Frame)<\/p>\n

Reading Class (Metal Frame)<\/td>\n

5%<\/td>\n<\/tr>\n
90.04<\/td>\nConcerned H.S. Code<\/td>\nMattress made by coconut coir<\/td>\n5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

Part B: VAT Imposable Service<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Heading No.<\/strong><\/td>\nH. S. Code<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\nRate of VAT %<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n(4)<\/strong><\/td>\n<\/tr>\n
S012<\/td>\nS012.14<\/td>\nInternet Establishment<\/td>\n5%<\/td>\n<\/tr>\n
S014<\/td>\nS014.00<\/td>\nIndenting Establishment<\/td>\n5%<\/td>\n<\/tr>\n
S024<\/td>\nS024.20<\/td>\nFurniture selling show room<\/td>\n5%<\/td>\n<\/tr>\n
S026<\/td>\nS026.00<\/td>\nGold smith and Platinum smith and shop of Gold and Platinum and Gold artisan<\/td>\n5%<\/td>\n<\/tr>\n
S036<\/td>\nS036.20<\/td>\nAir-conditioned lunch<\/td>\n5%<\/td>\n<\/tr>\n
S048<\/td>\nS048.00<\/td>\nTransport Contractor (Petroleum Goods)<\/td>\n5%<\/td>\n<\/tr>\n
S057<\/td>\nS057.00<\/td>\nElectric Distributor\/ Supplier<\/td>\n5%<\/td>\n<\/tr>\n
S069<\/td>\nS069.00<\/td>\nEnglish Medium School<\/td>\n5%<\/td>\n<\/tr>\n
S080<\/td>\nS080.00<\/td>\nRide Sharing<\/td>\n5%<\/td>\n<\/tr>\n
S099<\/td>\nS099.10<\/td>\nInformation Technology Enable Service (ITES)<\/td>\n5%<\/td>\n<\/tr>\n
S099<\/td>\nS099.60<\/td>\nOnline sale of goods<\/td>\n5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

Table-2<\/strong><\/p>\n

Part A: VAT Imposable Service<\/strong><\/p>\n\n\n\n\n\n\n\n\n
Heading No.<\/strong><\/td>\nH. S. Code<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\nRate of VAT %<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n(4)<\/strong><\/td>\n<\/tr>\n
48.09<\/td>\nConcerned<\/p>\n

H. S. Code<\/td>\n

Self-copy paper<\/td>\n7.5%<\/td>\n<\/tr>\n
48.10<\/td>\nConcerned<\/p>\n

H. S. Code<\/td>\n

Duplex Board\/ Coated paper<\/td>\n7.5%<\/td>\n<\/tr>\n
48.13<\/td>\nConcerned<\/p>\n

H. S. Code<\/td>\n

Cigarette\/ Biri paper 26\u00b12 gm\/m2<\/sup><\/td>\n7.5%<\/td>\n<\/tr>\n
48.23<\/td>\nConcerned<\/p>\n

H. S. Code<\/td>\n

Simplex Paper<\/p>\n

Packing Paper<\/p>\n

Colored paper<\/td>\n

7.5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u00a0<\/strong><\/p>\n

Part B: VAT Imposable Service<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Heading No.<\/strong><\/td>\nH. S. Code<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\nRate of VAT %<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n(4)<\/strong><\/td>\n<\/tr>\n
S001<\/td>\nS001.20<\/td>\nNon-Ac Hotel and Restaurant<\/td>\n7.5%<\/td>\n<\/tr>\n
S004<\/td>\nS004.00<\/td>\nConstruction Establishment<\/td>\n7.5%<\/td>\n<\/tr>\n
S024<\/td>\nS024.10<\/td>\nFurniture Producer<\/td>\n7.5%<\/td>\n<\/tr>\n
S037<\/td>\nS037.00<\/td>\nProcurement Provider<\/td>\n7.5%<\/td>\n<\/tr>\n
S060<\/td>\nS060.00<\/td>\nBuyer of Auctioning goods<\/td>\n7.5%<\/td>\n<\/tr>\n
S064<\/td>\nS064.10<\/td>\nAmusement park and theme park<\/td>\n7.5%<\/td>\n<\/tr>\n
S078<\/td>\nS078.00<\/td>\n(a) Own Branded Garments\/ Apparel seller<\/p>\n

(b) Other than own Branded Garments\/ Apparel seller<\/td>\n

7.5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u00a0<\/strong><\/p>\n

Table-3<\/strong><\/p>\n

Part A: VAT Imposable Service<\/strong><\/p>\n\n\n\n\n\n\n
Heading No.<\/strong><\/td>\nH. S. Code<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\nRate of VAT %<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n(4)<\/strong><\/td>\n<\/tr>\n
68.10<\/td>\nConcerned<\/p>\n

H.S. Code<\/td>\n

Electric Pole<\/td>\n10%<\/td>\n<\/tr>\n
73.08<\/td>\nConcerned<\/p>\n

H.S. Code<\/td>\n

Electric Pole (made by Steel Plate)<\/td>\n10%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Part B: VAT Imposable Service<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Heading No.<\/strong><\/td>\nH. S. Code<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\nRate of VAT %<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n(4)<\/strong><\/td>\n<\/tr>\n
S003<\/td>\nS003.10<\/td>\nMotor Car Garage and Workshop<\/td>\n10%<\/td>\n<\/tr>\n
S003<\/td>\nS003.20<\/td>\nDockyard<\/td>\n10%<\/td>\n<\/tr>\n
S008<\/td>\nS008.10<\/td>\nPrinting press<\/td>\n10%<\/td>\n<\/tr>\n
S009<\/td>\nS009.00<\/td>\nAuctioneer Establishment<\/td>\n10%<\/td>\n<\/tr>\n
S013<\/td>\nS013.00<\/td>\nMechanical Laundry<\/td>\n10%<\/td>\n<\/tr>\n
S018<\/td>\nS018.00<\/td>\nFilm studio<\/td>\n10%<\/td>\n<\/tr>\n
S023<\/td>\nS023.10<\/td>\nCinema Displayer (In Hall)<\/td>\n10%<\/td>\n<\/tr>\n
S023<\/td>\nS023.20<\/td>\nCinema Distributor<\/td>\n10%<\/td>\n<\/tr>\n
S031<\/td>\nS031.00<\/td>\nRepairing and Servicing<\/td>\n10%<\/td>\n<\/tr>\n
S040<\/td>\nS040.00<\/td>\nSecurity Service<\/td>\n10%<\/td>\n<\/tr>\n
S042<\/td>\nS042.00<\/td>\nAutomatic or Mechanical Sawmill<\/td>\n10%<\/td>\n<\/tr>\n
S047<\/td>\nS047.00<\/td>\nGames Organizer<\/td>\n10%<\/td>\n<\/tr>\n
S048<\/td>\nS048.00<\/td>\nTransport Contractor (Except Petroleum Goods)<\/td>\n10%<\/td>\n<\/tr>\n
S053<\/td>\nS053.00<\/td>\nAttendee of Board Meeting<\/td>\n10%<\/td>\n<\/tr>\n
S063<\/td>\nS063.00<\/td>\nTailoring Shop and Tailors<\/td>\n10%<\/td>\n<\/tr>\n
S065<\/td>\nS065.00<\/td>\nBuilding, Floor and premises cleaning or maintenance Establishment<\/td>\n10%<\/td>\n<\/tr>\n
S066<\/td>\nS066.00<\/td>\nLottery\u2019s Ticket Seller<\/td>\n10%<\/td>\n<\/tr>\n
S076<\/td>\nS076.00<\/td>\nSocial and Games related Club<\/td>\n10%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

Table-4<\/strong><\/p>\n

Part A: VAT Imposable Service<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Heading No.<\/strong><\/td>\nH. S. Code<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\nRate of VAT %<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n(4)<\/strong><\/td>\n<\/tr>\n
48.01<\/td>\nConcerned<\/p>\n

H.S. Code<\/td>\n

Newsprint<\/td>\nTaka 1600.00 (Per Metric Ton)<\/td>\n<\/tr>\n
52.05<\/p>\n

to 52.07<\/td>\n

All H.S. Code<\/td>\nCotton<\/td>\nTaka 4.0 Per KG<\/td>\n<\/tr>\n
69.04<\/td>\nConcerned<\/p>\n

H.S. Code<\/td>\n

a) General made Brick except Machine (Non-Refractory Building Bricks), Except facing bricks<\/td>\nTaka 450.00 (per thousand)<\/td>\n<\/tr>\n
b) General Bricks produce by Mechanical process or Machine ( Non-Refractory Building Bricks), Except facing bricks<\/td>\nTaka 500.00 (per thousand)<\/td>\n<\/tr>\n
c) Bricks produce by Mechanical process or Machine:<\/p>\n

First Grade-<\/p>\n

(1) Three-hole salient Bricks<\/p>\n

(2) Ten-hole salient Bricks<\/p>\n

(3) Seventeen-hole salient Bricks<\/p>\n

(4) Multi cored Bricks<\/td>\n

Taka 700.00 (per thousand)<\/td>\n<\/tr>\n
Second Grade:<\/p>\n

(1) Three-hole salient Bricks<\/p>\n

(2) Ten-hole salient Bricks<\/p>\n

(3) Seventeen-hole salient Bricks<\/td>\n

Taka 700.00 (per thousand)<\/td>\n<\/tr>\n
(d) Bricks cheeps<\/td>\nTaka 700.00 (per 100cft)<\/td>\n<\/tr>\n
f) Mecad batts<\/td>\nTaka 500.00 (per 100cft)<\/td>\n<\/tr>\n
72.04<\/td>\nAll<\/p>\n

H.S. Code<\/td>\n

Scrap\/Ship scrap<\/td>\nTaka 1000 (per Metric Ton)<\/td>\n<\/tr>\n
From<\/p>\n

72.13 to<\/p>\n

72.16<\/td>\n

Concerned<\/p>\n

H.S. Code<\/td>\n

M.S. Product:<\/p>\n

(a) M.S goods which is produced by imported\/ local collected re-rollable scrap<\/td>\n

Taka 1200.00 (per Metric Ton)<\/td>\n<\/tr>\n
(b) All types of Ballet and Ingot which is produced by imported\/ local collected meltable scrape<\/td>\nTaka 1000.00 (per Metric Ton)<\/td>\n<\/tr>\n
(c) M.S goods which is produced from Ballet and Ingot<\/td>\nTaka 1000.00 (per Metric Ton)<\/td>\n<\/tr>\n
(d) M.S goods which is produced from Ballet and Ingot and dirt\/mutable scrape<\/td>\nTaka 2000.00 (per Metric Ton)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u00a0<\/strong><\/p>\n

Part B: VAT Imposable Service<\/strong><\/p>\n\n\n\n\n\n
Heading No.<\/strong><\/td>\nH. S. Code<\/strong><\/td>\nDescription of Goods<\/strong><\/td>\nRate of VAT %<\/strong><\/td>\n<\/tr>\n
(1)<\/strong><\/td>\n(2)<\/strong><\/td>\n(3)<\/strong><\/td>\n(4)<\/strong><\/td>\n<\/tr>\n
S012<\/td>\nS012.20<\/td>\nSIM Card Supplier<\/td>\nTaka 200 (per sim card)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

    \n
  1. 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 \u2018Part-A\u2019 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 \u2018Part-B\u2019 of those Tables, Value Added Tax shall be imposed in the case of local supply only, in the rate mentioned in column (4).<\/li>\n
  2. 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 \u2018Part-A\u2019 of Table-4, and against the services mentioned in\u00a0 column (3) under Heading and the service code mentioned in column (1) and (2) of \u2018Part-B\u2019 of the said Tables, Value Added Tax shall be imposed in the case of local supply only, in the rate mentioned in column (4).<\/li>\n
  3. 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.<\/li>\n<\/ol>\n

    Trader\u00a0<\/strong>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.<\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    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 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","content-type":"","footnotes":""},"categories":[17,18],"tags":[],"class_list":["post-611","post","type-post","status-publish","format-standard","hentry","category-audit-assurance","category-vat-tax","et-doesnt-have-format-content","et_post_format-et-post-format-standard"],"acf":[],"yoast_head":"\nVAT rates to taxable import or taxable supply for 2019 - Resource Portal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalseba.com\/bd-resources\/vat-rates-to-taxable-import-or-taxable-supply-for-2019\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT rates to taxable import or taxable supply for 2019\" \/>\n<meta property=\"og:description\" content=\"VAT rates to taxable import or taxable supply for 2019 Curious about the VAT rates for the financial year 2019-20? 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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 […]","og_url":"https:\/\/legalseba.com\/bd-resources\/vat-rates-to-taxable-import-or-taxable-supply-for-2019\/","og_site_name":"Resource Portal","article_published_time":"2019-09-11T19:56:31+00:00","article_modified_time":"2024-09-11T19:23:28+00:00","author":"LegalSeba","twitter_card":"summary_large_image","twitter_misc":{"Written by":false,"Est. reading time":"12 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/legalseba.com\/bd-resources\/vat-rates-to-taxable-import-or-taxable-supply-for-2019\/#article","isPartOf":{"@id":"https:\/\/legalseba.com\/bd-resources\/vat-rates-to-taxable-import-or-taxable-supply-for-2019\/"},"author":{"name":"LegalSeba","@id":"https:\/\/legalseba.com\/bd-resources\/#\/schema\/person\/d85c7381b2b65be1fb7543f06fa36e13"},"headline":"VAT rates to taxable import or taxable supply for 2019","datePublished":"2019-09-11T19:56:31+00:00","dateModified":"2024-09-11T19:23:28+00:00","mainEntityOfPage":{"@id":"https:\/\/legalseba.com\/bd-resources\/vat-rates-to-taxable-import-or-taxable-supply-for-2019\/"},"wordCount":2428,"commentCount":0,"articleSection":["Audit & Assurance","VAT & Tax"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/legalseba.com\/bd-resources\/vat-rates-to-taxable-import-or-taxable-supply-for-2019\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/legalseba.com\/bd-resources\/vat-rates-to-taxable-import-or-taxable-supply-for-2019\/","url":"https:\/\/legalseba.com\/bd-resources\/vat-rates-to-taxable-import-or-taxable-supply-for-2019\/","name":"VAT rates to taxable import or taxable supply for 2019 - Resource Portal","isPartOf":{"@id":"https:\/\/legalseba.com\/bd-resources\/#website"},"datePublished":"2019-09-11T19:56:31+00:00","dateModified":"2024-09-11T19:23:28+00:00","author":{"@id":"https:\/\/legalseba.com\/bd-resources\/#\/schema\/person\/d85c7381b2b65be1fb7543f06fa36e13"},"breadcrumb":{"@id":"https:\/\/legalseba.com\/bd-resources\/vat-rates-to-taxable-import-or-taxable-supply-for-2019\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/legalseba.com\/bd-resources\/vat-rates-to-taxable-import-or-taxable-supply-for-2019\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/legalseba.com\/bd-resources\/vat-rates-to-taxable-import-or-taxable-supply-for-2019\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/legalseba.com\/bd-resources\/"},{"@type":"ListItem","position":2,"name":"VAT rates to taxable import or taxable supply for 2019"}]},{"@type":"WebSite","@id":"https:\/\/legalseba.com\/bd-resources\/#website","url":"https:\/\/legalseba.com\/bd-resources\/","name":"Resource Portal","description":"Online Legal-Box","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/legalseba.com\/bd-resources\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/legalseba.com\/bd-resources\/#\/schema\/person\/d85c7381b2b65be1fb7543f06fa36e13","name":"LegalSeba","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/39b2e50cdc0056034f677d7fd3b71cdf2d4acb1b32359ee5137aeeadb60c91fb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/39b2e50cdc0056034f677d7fd3b71cdf2d4acb1b32359ee5137aeeadb60c91fb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/39b2e50cdc0056034f677d7fd3b71cdf2d4acb1b32359ee5137aeeadb60c91fb?s=96&d=mm&r=g","caption":"LegalSeba"},"url":"https:\/\/legalseba.com\/bd-resources\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/legalseba.com\/bd-resources\/wp-json\/wp\/v2\/posts\/611","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legalseba.com\/bd-resources\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalseba.com\/bd-resources\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalseba.com\/bd-resources\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalseba.com\/bd-resources\/wp-json\/wp\/v2\/comments?post=611"}],"version-history":[{"count":0,"href":"https:\/\/legalseba.com\/bd-resources\/wp-json\/wp\/v2\/posts\/611\/revisions"}],"wp:attachment":[{"href":"https:\/\/legalseba.com\/bd-resources\/wp-json\/wp\/v2\/media?parent=611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalseba.com\/bd-resources\/wp-json\/wp\/v2\/categories?post=611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalseba.com\/bd-resources\/wp-json\/wp\/v2\/tags?post=611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}