শনিবার, ২১ আগস্ট, ২০২১

Three schedules of New VAT Law

Schedule

Subject Matter

Types of subject matter

1st Schedule

List of Goods and Services exempted from VAT

Part-1 : Goods

Part-2 : Services

It includes all of the exempted followings-

* Basic services for livelihood

*Social services

*Cultural services

*Financial services

*Transportation services

*Personal services

*Other services

2nd Schedule- Supplementary Duty + 15% VAT

Supplementary Duty imposable goods and Services

Table-1 : Goods : SD at Import stage

Table-2 : Goods : SD at Supply stage

Table-2 : Services : SD at Service/Supply stage

3rd Schedule

List of goods and Services where reduced and specific VAT rate applicable

Table-1 (Part A & B): Goods and Services at 5%

Table-2 (Part A & B): Goods and Services at 7.5%

Table-3 (Part A & B): Goods and Services at 10%

Table-3 (Part A & B): Goods and Services at specific rate

VAT exempted by SRO

SRO 144-law/2020/105/MUSHAK, dated 11-06-2020 & Others

Table-1 : Goods : Import Stage

Table-2 : Goods : Import and Manufacturing Stage

Table-3 : Goods: Manufacturing stage

Table-4 :  Service stage

Table-5 : Trading  stage

 

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