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, ২০২০ 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 NoService CodeService NameVAT RateService Required to VDS
1S001.00Hotel/Restaurant
S001.10 AC Hotel15%VDS
AC Restaurant15%VDS
S001.20Non-AC Hotel7.5%VDS
Non-AC Restaurant7.5%VDS
2S002.00Decorators and caterers15%VDS
3S003.00Motor Garages & Workshop/Dockyard
S003.10Motor Garages & Workshop10%VDS
S003.20Dockyard10%VDS
4S004.00Construction 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
5S005.00Storage & Warehousing and Port Services
S005.10Storage & Warehousing15%
S005.20Port Services15%
6S006.00Cold Storage0%
7S007.00Advertising Firms (Except death news)15%VDS
8S008.00Printing and Binding
S008.10Printing Press (Except books, Journal & Educational products for students)10%VDS
S008.20Binding (All kinds of bindings)0%
9S009.00Auction Firm10%VDS
10S010.00Land Development and Building Construction Firms
S010.10Land Development Firms2%VDS
S010.20Building Construction Firms
01-1600 square feet2%VDS
Above 1600 square feet4.5%VDS
Re-registration2%VDS
11S011.00Video cassette shop, Video game shop, Audio-video recording shop, Audio-video CD Shop
S011.10Video Shop15%
S011.20Video Games Shop15%
S011.30Audio-video recording shop15%
S011.40Audio-video CD Shop15%
12S012.00Telephone/Tele-printer/Telex/Fax/Internet Agency/ SIM Card supplier
S012.10Telephone15%
S012.11Tele-printer15%
S012.12Telex15%
S012.13Fax15%
S012.14Internet Agency (Except providing internet to educational institution)5%
13S013.00Machine-based Laundry Services10%
14S014.00Indenting Organization (Commodity Brokerage Services)5%VDS
15S015.00Freight Forwarders & Clearing and Forwarding Agency
S015.10Freight Forwarders15%VDS
S015.20Clearing and Forwarding Agency15%
16S016.00Travel Agency0%
17S017.00Community Center15%
18S018.00Film Studio10%
19S019.00Photo Maker0%
20S020.00Survey Firms15%VDS
21S021.00Plant and Capital Machinery Rental Service15%VDS
22S022.00Sweet Shop15%
23S023.10Cinema Hall10%
S023.20Cinema Producer10%
24S024.00Furniture
S024.10Furniture Manufacturer7.5%VDS
S024.20Furniture Sales Centre
(Subject to having challan for VAT paid @7.50% at manufacturing stage, otherwise VAT shall be @ 15%)
7.5%VDS
25S025.00WASA15%
26S026.00Jewellery Shop5%
27S027.00Insurance 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%
28S028.00Courier and Express Mail Service15%VDS
29S029.00Astrologer/palmist15%
30S030.00Beauty Parlor15%
31S031.00Repairing & Servicing Organization10%VDS
32S032.00Consultancy and supervisory firm15%VDS
33S033.00Lessor (Izaradar)15%VDS
34S034.00Audit and accounting firm15%VDS
35S035.00Shipping Agent15%
36S036.00AC Bus, Launch, Railway service:
S036.10AC Bus service15%
S036.20AC Launch service10%
S036.30AC Railway service15%
37S037.00Procurement 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
38S038.00Organizer of cultural program in association with foreign artists15%
39S039.00Satellite cable operator and satellite channel distributor
S039.10Satellite cable operator15%
S039.20Satellite channel distributor15%
40S040.00Security Services10%VDS
41S041.00Marriage Media15%
42S042.00Auto Sow Mill10%
43S043.00Program/Show Supplier to Television and Online Media15%VDS
44S044.00Services Provider by BRTA15%
45S045.00Legal Advisor15%VDS
46S046.00Health and Fitness Club15%
47S047.00Sports organizer10%
48S048.00Transport contractor: General (Except transport of food grain)
Transport contractor: Petroleum
10%

5%
VDS

VDS
49S049.00Rent-A-Car Service15%VDS
50S050.00Architect, Interior Designers or Interior decorators and Graphic Designer
S050.10Architect, Interior Designers or Interior decorators15%VDS
S050.20Graphic Designer15%VDS
51S051.00Engineering Firm15%VDS
52S052.00Sound and Lighting Service Provider15%VDS
53S053.00Participants of the board meetings10%VDS
54S054.00Advertisement Broadcasting Firm through Satellite channel15%VDS
55S055.00Land Seller0%
56S056.00Banking & Non-Banking service provider15%
57S057.00Electricity Distributor (Except electricity used in irrigation and cold storage)5%
58S058.00Chartered aeroplanes or helicopters rent provider (Except Air Ambulance)15%VDS
59S059.00Glass-sheet coating organization15%
60S060.00Buyer of Auction goods7.5%VDS
61S061.00Credit Card service15%
62S062.00Money changer organization15%
63S063.00Tailoring shop and tailors (Except all tailoring shop except air-conditioned tailoring shop & tailors)10%
64S064.10Amusement and Theme Park7.5%
S064.20Picnic, Tourism and shooting place and establishment including historical place0%
65S065.00Cleaning and maintaining Services10%VDS
66S066.00Lottery Ticket Seller10%VDS
67S067.00Immigration advisor15%VDS
68S068.00Coaching center15%
69S069.00English Medium School5%
70S070.00Private university, Medical and Engineering College
S070.10Private university0%
S070.20Private Medical/Engineering College0%
71S071.00Event organizer15%VDS
72S072.00Human resource supply or management organization15%VDS
73S073.00Manpower export agencies0%
74S074.00Renter 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%
75S075.00Stock and Security Broker0%
76S076.00Social and Sports-Related Club10%
77S077.00Tour Operator0%
78S078.00Seller of Readymade Garments
(a) Selling of readymade garments having own brand
(b) Selling of readymade garments without having own brand
7.5%
79S080.00Ride Sharing5%
80S099.10Information Technology Enabled services5%VDS
S099.20Other Miscellaneous services (Except service related to grey fabrics dyeing, finishing and calendaring)15%VDS
S099.30Sponsorship services15%VDS
S099.40Meditation Service0%
S099.50Credit Rating Agency7.5%VDS
S099.60Product Sale through online5%

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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