নতুন আইনে ভ্যাটের স্তর রাখা হয়েছে চারটি। এগুলো হচ্ছে- ৫, সাড়ে ৭, ১০ ও ১৫ শতাংশ। বিভিন্ন সেবা ও পণ্যের ওপর ওই হারে ভ্যাট দিতে হবে ভোক্তাদের। অর্থ আইন, ২০২১ এ কয়েকটি সেবায় ভ্যাটের হার পরিবর্তন করা হয়েছে। ২০২০ সালে কোন সেবায় ভ্যাট হার কত এবং কোন সেবার ক্ষেত্রে উৎসে মূসক কর্তন করতে হবে, সেই বিবরণ নিচের টেবিলে উল্লেখ করা হলো:

SL No Service Code Service Name VAT Rate Service Required to VDS
1 S001.00 Hotel/Restaurant    
  S001.10 AC Hotel 15% VDS
    AC Restaurant 15% VDS
  S001.20 Non-AC Hotel 7.5% VDS
    Non-AC Restaurant 7.5% VDS
2 S002.00 Decorators and caterers 15% VDS
3 S003.00 Motor Garages & Workshop/Dockyard    
  S003.10 Motor Garages & Workshop 10% VDS
  S003.20 Dockyard 10% VDS
4 S004.00 Construction Firms
[Except (a) construction work carried out relating to a contract signed on or before 30 June 1991; and
(b) Work carried out based on a tender issued on or before 30 June 1991 and contact signed until 30 June 1993]
7.5% VDS
5 S005.00 Storage & Warehousing and Port Services    
  S005.10 Storage & Warehousing 15%  
  S005.20 Port Services 15%  
6 S006.00 Cold Storage 0%  
7 S007.00 Advertising Firms (Except death news) 15% VDS
8 S008.00 Printing and Binding    
  S008.10 Printing Press (Except books, Journal & Educational products for students) 10% VDS
  S008.20 Binding (All kinds of bindings) 0%  
9 S009.00 Auction Firm 10% VDS
10 S010.00 Land Development and Building Construction Firms    
  S010.10 Land Development Firms 2% VDS
  S010.20 Building Construction Firms    
    01-1600 square feet 2% VDS
    Above 1600 square feet 4.5% VDS
    Re-registration 2% VDS
11 S011.00 Video cassette shop, Video game shop, Audio-video recording shop, Audio-video CD Shop    
  S011.10 Video Shop 15%  
  S011.20 Video Games Shop 15%  
  S011.30 Audio-video recording shop 15%  
  S011.40 Audio-video CD Shop 15%  
12 S012.00 Telephone/Tele-printer/Telex/Fax/Internet Agency/ SIM Card supplier    
  S012.10 Telephone 15%  
  S012.11 Tele-printer 15%  
  S012.12 Telex 15%  
  S012.13 Fax 15%  
  S012.14 Internet Agency (Except providing internet to educational institution) 5%  
13 S013.00 Machine-based Laundry Services 10%  
14 S014.00 Indenting Organization (Commodity Brokerage Services) 5% VDS
15 S015.00 Freight Forwarders & Clearing and Forwarding Agency    
  S015.10 Freight Forwarders 15% VDS
  S015.20 Clearing and Forwarding Agency 15%  
16 S016.00 Travel Agency 0%  
17 S017.00 Community Center 15%  
18 S018.00 Film Studio 10%  
19 S019.00 Photo Maker 0%  
20 S020.00 Survey Firms 15% VDS
21 S021.00 Plant and Capital Machinery Rental Service 15% VDS
22 S022.00 Sweet Shop 15%  
23 S023.10 Cinema Hall 10%  
  S023.20 Cinema Producer 10%  
24 S024.00 Furniture    
  S024.10 Furniture Manufacturer (If manufacturers directly delivered to consumers, then VAT is 15%) 7.5% VDS
  S024.20 Furniture Sales Centre
(Subject to having challan for VAT paid @7.50% at manufacturing stage, otherwise VAT shall be @ 15%)
7.5% VDS
25 S025.00 WASA 15%  
26 S026.00 Jewellery Shop 5%  
27 S027.00 Insurance Company
[Except (a) insurance premium paid on sea-going Bangladesh Ship
(b) Premium paid by private sector power generation company
(c) Premium paid for aviation co-insurance in foreign currency
[Except (a) insurance premium paid on sea-going Bangladesh Ship
(d) Insurance agent commission
15%  
28 S028.00 Courier and Express Mail Service 15% VDS
29 S029.00 Astrologer/palmist 15%  
30 S030.00 Beauty Parlor 15%  
31 S031.00 Repairing & Servicing Organization 10% VDS
32 S032.00 Consultancy and supervisory firm 15% VDS
33 S033.00 Lessor (Izaradar) 15% VDS
34 S034.00 Audit and accounting firm 15% VDS
35 S035.00 Shipping Agent 15%  
36 S036.00 AC Bus, Launch, Railway service:    
  S036.10 AC Bus service 15%  
  S036.20 AC Launch service 10%  
  S036.30 AC Railway service 15%  
37 S037.00 Procurement provider
(Except supplying school Tiffin, supplying books for School & College level education against tender of national education and textbook board, Supplying Exalt, Waste & scrap paper, cullet, plastic wastage, using of a bone of cow & mohish as an input of gelatin Capsule & Supplying Jute products)
7.5% VDS
38 S038.00 Organizer of cultural program in association with foreign artists 15%  
39 S039.00 Satellite cable operator and satellite channel distributor    
  S039.10 Satellite cable operator 15%  
  S039.20 Satellite channel distributor 15%  
40 S040.00 Security Services 10% VDS
41 S041.00 Marriage Media 15%  
42 S042.00 Auto Sow Mill 10%  
43 S043.00 Program/Show Supplier to Television and Online Media 15% VDS
44 S044.00 Services Provider by BRTA 15%  
45 S045.00 Legal Advisor 15% VDS
46 S046.00 Health and Fitness Club 15%  
47 S047.00 Sports organizer 10%  
48 S048.00 Transport contractor: General (Except transport of food grain)
Transport contractor: Petroleum
10%

5%
VDS

VDS
49 S049.00 Rent-A-Car Service 15% VDS
50 S050.00 Architect, Interior Designers or Interior decorators and Graphic Designer    
  S050.10 Architect, Interior Designers or Interior decorators 15% VDS
  S050.20 Graphic Designer 15% VDS
51 S051.00 Engineering Firm 15% VDS
52 S052.00 Sound and Lighting Service Provider 15% VDS
53 S053.00 Participants of the board meetings 10% VDS
54 S054.00 Advertisement Broadcasting Firm through Satellite channel 15% VDS
55 S055.00 Land Seller 0%  
56 S056.00 Banking & Non-Banking service provider 15%  
57 S057.00 Electricity Distributor (Except electricity used in irrigation and cold storage) 5%  
58 S058.00 Chartered aeroplanes or helicopters rent provider (Except Air Ambulance) 15% VDS
59 S059.00 Glass-sheet coating organization 15%  
60 S060.00 Buyer of Auction goods 7.5% VDS
61 S061.00 Credit Card service 15%  
62 S062.00 Money changer organization 15%  
63 S063.00 Tailoring shop and tailors (Except all tailoring shop except air-conditioned tailoring shop & tailors) 10%  
64 S064.10 Amusement and Theme Park 7.5%  
  S064.20 Picnic, Tourism and shooting place and establishment including historical place 0%  
65 S065.00 Cleaning and maintaining Services 10% VDS
66 S066.00 Lottery Ticket Seller 10% VDS
67 S067.00 Immigration advisor 15% VDS
68 S068.00 Coaching center 15%  
69 S069.00 English Medium School 5%  
70 S070.00 Private university, Medical and Engineering College    
  S070.10 Private university 0%  
  S070.20 Private Medical/Engineering College 0%  
71 S071.00 Event organizer 15% VDS
72 S072.00 Human resource supply or management organization 15% VDS
73 S073.00 Manpower export agencies 0%  
74 S074.00 Renter of space and structure
[Except (a) factory rent paid by registered or enlisted producer & manufacturer
(b) fully used for residential purpose and in case of using for commercial purposes no more than 150 sq. feet
(c) rent paid by IT enabled service organization registered under service code $099.10
(d) rent paid by any business or showroom run by women entrepreneur]
15%  
75 S075.00 Stock and Security Broker 0%  
76 S076.00 Social and Sports-Related Club 10%  
77 S077.00 Tour Operator 0%  
78 S078.00 Seller of Readymade Garments
(a) Selling of readymade garments having own brand
(b) Selling of readymade garments without having own brand
7.5%  
79 S080.00 Ride Sharing 5%  
80 S099.10 Information Technology Enabled services 5% VDS
  S099.20 Other Miscellaneous services (Except service related to grey fabrics dyeing, finishing and calendaring) 15% VDS
  S099.30 Sponsorship services 15% VDS
  S099.40 Meditation Service 0%  
  S099.50 Credit Rating Agency 7.5% VDS
  S099.60 Product Sale through online 5%  

As per 3rd schedule VAT rate are:

  • For Traders @ 5%
  • For the supply of medicine @ 2.4%
  • For the supply of petroleum products @ 2%

 

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