|
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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