Service Vat Rate 2022-2023

ভ্যাট আইনে ভ্যাটের স্তর রাখা হয়েছে ৪টি। এগুলো হচ্ছে- ৫, ৭.৫, ১০ ও ১৫ শতাংশ। বিভিন্ন সেবা ও পণ্যের ওপর ওই হারে ভ্যাট  দিতে হবে ভোক্তাদের। অর্থ আইন, ২০২২ এ কয়েকটি সেবায় ভ্যাটের হার পরিবর্তন করা হয়েছে। এছাড়াও SRO No. – 227-AIN/2022/199-Mushak, SRO No. – 179-AIN/2022/192-Mushak, SRO No. – 163-AIN/2022/176-Mushak এইসকল এসআরও এর মাধ্যমে কয়েকটি সেবার ভ্যাট হারে পরিবর্তন আনা হয়েছে।

২০২২-২০২৩ অর্থ বছরের জন্য কোন সেবায় ভ্যাট হার কত (Service VAT Rate 2022-2023) 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  
 S001.10AC Hotel15%VDS
 S001.10Non-AC Hotel7.5%VDS
  S001.20Restaurant (Except restaurants in hotel with 3 or more star and restaurants where alcohol is served)5%VDS
2S002.00Decorators and caterers15%VDS
3S003.00Motor Garages & Workshop/Dockyard  
 S003.10Motor Garages & Workshop10%VDS
 S003.20Dockyard10%VDS
4S004.00Construction Works/Firms [Builders]
(exempted for –
i) Signed agreement till 30 June, 1991
ii) Signed agreement till 30 June, 1993 against issued tender up to 30 June, 1991)
7.5%VDS
5S005.00Storage & Warehousing and Port Services  
 S005.10Storage & Warehousing15% 
 S005.20Port for Export & Import 15% 
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 Service Provider (Except providing internet to educational institution)5% 
S012.20SIM card or e-SIM provider companyTk. 200 / SIM or e-SIM
13S013.00Machine-based Laundry Services10% 
14S014.00Indenting Service (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 Studio0% 
20S020.00Survey Firms15%VDS
21S021.00Plant and Capital Machinery Rental Service15%VDS
22S022.00Sweet Shop / Confectionery15% 
23S023.10Cinema Hall10% 
 S023.20Cinema Distributor10% 
24S024.00Furniture  
 S024.10Furniture Manufacturer (If manufacturers directly delivered to consumers, then VAT is 15%)7.5%VDS
 S024.20Furniture Sales Centre (Subject to having challan for VAT paid @7.50% at the manufacturing stage, otherwise VAT shall be @ 15%)7.5%VDS
25S025.00WASA15% 
26S026.00Jewellery Shop5% 
27S027.00Insurance Company [Except (a) Overseas insurance of sea going ships in Bangladesh (b) Premium paid by private sector power generation company (c) Premium paid for aviation re-insurance in foreign currency [Except (a) insurance premium paid on sea-going Bangladesh Ship (d) Insurance agent commission15% 
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 Water Vessel service10% 
 S036.30AC Railway service15% 
37S037.00Procurement provider
(Except
i) Tiffin supply to school
ii) Books by NCTB supply for primary, secondary or equivalent
iii) Cotton supply
iv) Waste & scrap supply
v) Cullet supply
vi) Plastic waste supply
vii) Cow and buffalo bones used as ingredients in gelatin capsules
viii) Supply of locally collected scrap to steel mills and foundry
ix) Supply of jute products
x) Supply of old batteries)
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 Saw 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 (for carrying petrol & related goods)
(exempted only in transport of grain)
5%VDS
S048.00Transport contractor (other goods)10%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% 
S056.10Mobile financial 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 exchange service15% 
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 management firm15%VDS
72S072.00Human resource supply or management organization15%VDS
73S073.00Manpower export agencies0% 
74S074.00Rent of office space or building used for commercial purpose
[exempted for –
i) Registered or listed manufacturer factory rent
ii) Rent for fully residential use
iii) Rent for commercial use (maximum 150 square feet)
iv) Any ITES service institution (under S099.10) rent
v) Showroom rent for any 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 brand7.5% 
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 Diesel, Kerosene, Octane, Petrol, Furnace oil & LP gas @ 2%

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