Tax

VAT Rates Chart FY 2022-23 in Bangladesh with H. S. Code

September 18, 2022
VAT Rates Chart FY2022-23 BD

Do you need VAT rates chart FY 2022-23 in Bangladesh with H. S. Code?

It is important to know Value Added Tax (VAT) rates FY 2022-23 to deduct or collect VAT at source during making the payment to the supplier. I have compiled full THIRD SCHEDULE of the Value Added Tax and Supplementary Duty Act 2012 for you in this article.

Like VAT rates chart FY 2022-23, I have also published TDS rates chart FY 2022-23, SD Rates chart FY 2022-23 and VAT exempted goods and services FY 2022-23 will be published in this blog for you.

However, the VAT rates in accordance with third schedule of VAT and SD Act 2012, are divided into four tables and each table has two parts. Part A consists VAT imposable goods and part B consists VAT imposable service.

CLICK HERE TO BUY!

In table 1, imposable goods and services mentioned for which VAT rates are applicable at 5%, table 2 at 7.5% and table 3 at 10%.

Table 4 mentioned the imposable goods and services for which specific amount of tax are applicable.

At the end of the table 4, there are several rates of VAT and specific amount of tax in paragraph 3. Please see the below paragraph.

The VAT rates chart FY 2022-23 and the specific amount of tax may change time to time as circulated by the National Board of Revenue through SRO which are not included here. If any VAT rate or specific amount differ with this blog then please see the NBR separate SRO for the updated rates.

Please rotate your screen of smartphone for easily readable view of the below table. You may download PDF copy of this full VAT rates chart FY 2022-23 and carry it in your bag or fix it in front of your desk.

Table-1

Part A: VAT Imposable Goods

Heading No.H. S. CodeDescription of GoodsVAT Rate
04.02Concerned H.S. CodePower milk manufacturing from liquid milk5%
09.04 09.09 09.10Concerned H.S. CodeCrushed pepper, coriander, ginger, curcuma or mixed of these spices5%
11.051105.20.00Potato flecks5%
11.081108.12.00Maize (Corn) Starch5%
15.14Concerned H.S. CodeRapeseed oil, colza seed oil and canola oil5%
19.05Concerned H.S. CodeMachine prepared biscuit5%
19.05Concerned H.S. CodeHand-made biscuit (above equivalent per kg Taka 150.00)5%
19.05Concerned H.S. CodeCake (above equivalent per kg Taka 250.00)5%
20.01Concerned H.S. CodePickle (Battled and Packed)5%
20.01Concerned H.S. CodeSauces/chutney5%
20.02Concerned H.S. CodeTomato Paste/Tomato ketchup/Tomato sauces (Battled and Packed)5%
20.08Concerned H.S. CodeMango, pineapple, guava and Banana Pulp, tamarind paste5%
20.08Concerned H.S. CodeMango bar5%
20.09Concerned H.S. CodeMango juice5%
20.09Concerned H.S. CodePineapple juice5%
20.09Concerned H.S. CodeGuava juice5%
20.09Concerned H.S. CodeTamarind juice5%
27.01Concerned H.S. CodeCold generating form Boro Pukuria cold mine5%
27.10Concerned H.S. CodeBurn/unusable transformer oil (In the case of reprocessed)5%
27.10Concerned H.S. CodeLubricating oil /Rubber processing oil5%
27.11Concerned H.S. CodeLPG gas5%
27.13Concerned H.S. CodeBulk imported petroleum bitumen5%
39.20Concerned H.S. CodeSupplied laminating driving license to BRTA5%
39.24Concerned H.S. CodeTable ware, kitchen ware, other household articles, hygienic and such any goods including toilet articles, of plastics (except Tiffin box water battle)5%
From 44.03 to  44.09Concerned H.S. Code(1) CCB/CCA Treatment, Cryojot treatment, sejand and CCA treatment (self-wood/with other supplied wood) (2) diffusion treatment, seasent treatment, seasent and Diffusion, seasoning (self-wood/with other supplied wood)5%
48.02Concerned H.S. CodeProduced by all paper mills- (A) Cream laid /white writing paper (1) From above 50/55gm/ m2 (2) form above 35/40gm/m2 (B) White rolled paper from 55 to 59.99 gm/m2 (c) White printing paper (1) 60gm/m2 or above (2) 55gm/ m2 to 59.99gm/ m2 (3)50gm/ m2 to 54.99gm/ m2 (4) 45gm/ m2 49.99gm / m2 (5) 35gm / m2 to 44.99gm/ m25%
48.04Concerned H.S. Code(a) liner paper (b)white liner paper (c) craft liner paper5%
48.05Concerned H.S. CodeMedium paper5%
48.18Concerned H.S. Code(1) Kitchen towel (24-26 GSM) (2) Toilet Tissue (18-24 GSM) (3) Napkin Tissue (20-24 GSM) (4) facial tissue / pocket tissue (12-16 GSM) (5) Hand towel/paper towel/clinical bed sheet5%
48.20Concerned H.S. CodeExercise book/spiral notes book/Khata (from 45 to above GSM)5%
48.22Concerned H.S. CodePaper cone5%
52.02 to 52.07Concerned H.S. Code(a) cotton yarn waste, which is known as hard waste and which is not used for fabric making5%
52.08 to 52.12Concerned H.S. CodeWaste gray denim5%
54.02 to 54.10 and 55.12 to 55.16Concerned H.S. CodeAll types of fabrics by man-made fiber, except under mentioned cases/ areas, namely; 1) reap of fibre and waste piece (not more than 1 metre long) 2) fabrics by man-made fiber which except waving or sowing factory but manufactured by other factory 3) free supplied fabrics as sample to BSTI (below three metres) 4) Taps and Braids5%
68.02Concerned H.S. CodeSolid stone5%
72.02Concerned H.S. Code(a) ferro-manganese and ferro-silico-manganese alloy (b) ferrow- silico alloy5%
72.09Concerned H.S. CodeHR coil to CR coil5%
72.10 72.12Concerned H.S. CodeCR coil to GP sheet CR coil to GP sheet/coil(colored) CR coil to CI sheet CR coil to CI sheet (colored) HR coil to GP Sheet HR coil to GP sheet/ coil(colored) HR coil to CI Sheet HR coil to CI sheet (colored)5%
72.17Concerned H.S. CodeGI ware5%
73.17Concerned H.S. CodeNails Top nails5%
73.18 74.15 76.16Concerned H.S. Code(a) various size and types of screw, galvanized/non galvanized/ zing cutting/ nickel cutting / other metal cutting / except cutting   (b) joint (connector), nut, bolt, various size and types of galvanized/ non galvanized/ zing cutting / nickel cutting / other metal cutting / except cutting   (c) Electric line hardware and poll fittings, which is made by MS and steel (Except nut bolt)5%
76.15Concerned H.S. CodeAluminium and kitchen articles made by aluminium or other household articles, sanitary ware and parts there of5%
82.12Concerned H.S. codeBaldes made from stainless steel, blades made from carbone steel strips5%
84.08Concerned H.S. codeDiesel engines manufactured by Bangladesh Diesel Plant Ltd, Joydebpur, Gazipur- (a) 1 cylinder 210 diesel engine (b) 2 cylinders 912 diesel engine (c) 3 cylinder diesel engine5%
85.04Concerned H.S. code5 KVA electrical transformer 10 KVA electrical transformer11 Kilovolt potential electrical transformer (KAV standard-200 VA)11 kilovolt electrical transformer (KAV standard- 50 VA)15 KVA electrical transformer 20 KVA electrical transformer25 KVA electrical transformer33 kilovolt potential electrical transformer (KAV standard-400 VA)33 kilovolt current transformer (KAV standard-50 VA)37.5 KVA electrical transformer50 KVA electrical transformer75 KVA electrical transformer100 KVA electrical transformer200 KVA electrical transformer250 KVA electrical transformer300 KVA electrical transformer315 KVA electrical transformer400 KVA electrical transformer500 KVA electrical transformer630 KVA electrical transformer700 KVA electrical transformer800 KVA electrical transformer1000 KVA electrical transformer1200 KVA electrical transformer1500 KVA electrical transformer2000 KVA electrical transformer5%
85.3985.39.31.10From 1 to 10 watt electric energy saving bulbFrom 11 to 20 watt electric energy saving bulb From 21 to 30 watt electric energy saving bulbFrom 31 to 50 watt electric energy saving bulbAbove 50 watt electric energy saving bulb5%
85.39Concerned H.S. codeTube light
18 watt and 36 watt
5%
85.42
39.20
Concerned H.S. codeManufactured by Bangladesh Machine Tools Factory Ltd, Gazipur, at stage manufacturing;   Retro-Reflecting vehicle number plate, vehicle Type (I) and (II)Retro-Reflecting vehicle number plate, vehicle Type (III)Vehicle Ownership Card5%
Supplied by Bangladesh Road Transport Authority (BRTA) to Consumer: Retro-Reflecting vehicle number plate, vehicle Type (I) and (II)Retro-Reflecting vehicle number plate, vehicle Type (III)Vehicle Ownership Card
87.02Concerned H.S. codeBus (52 seated capacity- General)Bus (52 seated capacity- chair deluxe)Bus (40 seated capacity- General)Bus (40 seated capacity- chair deluxe)Bus (36/40 seated capacity- Luxury/ Super luxury type)Bus (36 seated capacity- Air conditioned)Mini Bus (30 seated capacity- General)Mini Bus (24/30 seated capacity- Deluxe type)5%
87.04Concerned H.S. codeTruck (Carrying Capacity 7 Tons)Truck Van (Carrying Capacity 7 Tons)Truck (Carrying Capacity 5 Tons)Truck Van (Carrying Capacity 5 Tons)Truck (Carrying Capacity 3 Tons)Truck Van (Carrying Capacity 3 TonsTruck Van/Pic)-up (Whether Passenger bus or not carrying capacity 1 to 1.5 Tons)5%
89.01 to 89.07Concerned H.S. codeLanding Craft:Landing Craft Vehicle and Personal (LCVP)Landing Craft Utility (LCU)Landing Craft Tang (LCT)Landing Ship Tank (LST)Landing Craft Logistics (LCL)Landing Ship Logistics (LSL)Landing Craft PersonalLanding Platform Helicopter (LPH)Patrol Boat/Gun Boat/Costal Patrol BoatFirst Attack Craft (Missile Boat, Torpedo Boat, Fac G)OPD/Covate/Large Patrol Craft (LPC)Patrol Boat/ Harbor Patrol boat/Inland Patrol VesselPilot Boat/Pilot Lunch/Security BoatSurvey VesselTagMooring BoatHouse Boat/ Water Boat (Without Engine)DresserFloating Crane/ Buoy Lifting Vessel/ Salvage Vessel/ Search and Rescue VesselLife BoatGarbage Disposal VesselPontoonFire Fighting ShipHospital Ship (Not Self-moving)Fishing Trawler BoatWooden Boat/ GRP Boat/ Speed Boat/ Ferry/ Driving Boat/ motor Lunch/ Survey Boat/ Inland Solar Craft/ Buoy/ Moring Buoy/ Crane Boat/ Aluminium Survey Boat5%
89.01 to 89.07Concerned H.S. CodeGoods carrying Mechanical River boat Passenger Mechanical River boat Boat other Mechanical River boat (Goods/ Passenger Carrier)5%
90.0390.03.11.00 90.03.19.00Optical Plastic Frame Optical Metal Frame (With spring or not)5%
90.04Concerned H.S. CodeSun Class (Plastic Frame) Sun Class (Metal Frame)5%
90.0490.04,90,00Reading Class (Plastic Frame) Reading Class (Metal Frame)5%
90.04Concerned H.S. CodeMattress made by coconut coir5%

Part B: VAT Imposable Service

Heading No.H. S. CodeDescription of ServicesVAT Rate
S001S001.20Restaurant (excluding three star or above standard restaurant in residendtial hotel enlisted under civil aviation and tourism ministry, restaurant in residential hotel including bar and restaurant with bar)5%
S012S012.14Internet Establishment5%
S014S014.00Indenting Establishment5%
S026S026.00Gold smith and Platinum smith and shop of Gold and Platinum and Gold artisan5%
S048S048.00Transport Contractor (Petroleum Goods)5%
S057S057.00Electric Distributor/ Supplier5%
S069S069.00English Medium School5%
S080S080.00Ride Sharing5%
S099S099.10Information Technology Enable Service (ITES)5%
S099S099.60Online sale of goods5%

Table-2

Part A: VAT Imposable Goods

Heading No.H. S. CodeDescription of GoodsVAT Rate
48.09Concerned H. S. CodeSelf-copy paper7.5%
48.10Concerned H. S. CodeDuplex Board/ Coated paper7.5%
48.13Concerned H. S. CodeCigarette/ Biri paper 26±2 gm/m27.5%
48.23Concerned H. S. CodeSimplex Paper Packing Paper Colored paper7.5%

Part B: VAT Imposable Service

Heading No.H. S. CodeDescription of ServicesVAT Rate
S001S001.10Non-Ac Hotel7.5%
S004S004.00Construction Establishment7.5%
S024S024.10Furniture manufacturer (15% VAT if manufacturer directly supply to consumer)7.5%
S024S024.20Furniture selling show room (7.5% VAT subject to the VAT paid at manufacturing stage showing tax challan, otherwise 15%)7.5%
S037S037.00Procurement Provider7.5%
S060S060.00Buyer of Auctioning goods7.5%
S064S064.10Amusement Park and theme park7.5%
S078S078.00(a) Own Branded Garments/ Apparel seller (b) Other than own Branded Garments/ Apparel seller7.5%

Table-3

Part A: VAT Imposable Goods

Heading No.H. S. CodeDescription of GoodsVAT Rate
68.10Concerned H.S. CodeElectric Pole10%
73.08Concerned H.S. CodeElectric Pole (made by Steel Plate)10%

Part B: VAT Imposable Service

Heading No.H. S. CodeDescription of ServicesVAT Rate
S003S003.10Motor Car Garage and Workshop10%
S003S003.20Dockyard10%
S008S008.10Printing press10%
S009S009.00Auctioneer Establishment10%
S013S013.00Mechanical Laundry10%
S018S018.00Film studio10%
S023S023.10Cinema Displayer (In Hall)10%
S023S023.20Cinema Distributor10%
S031S031.00Repairing and Servicing10%
S036S036.20Air-conditioned water transport service10%
S040S040.00Security Service10%
S042S042.00Automatic or Mechanical Sawmill10%
S047S047.00Games Organizer10%
S048S048.00Transport Contractor (Except Petroleum Goods)10%
S053S053.00Attendee of Board Meeting10%
S063S063.00Tailoring Shop and Tailors10%
S065S065.00Building, Floor and premises cleaning or maintenance Establishment10%
S066S066.00Lottery’s Ticket Seller10%
S076S076.00Social and Games related Club10%

Table-4

Part A: VAT Imposable Goods

Heading No.H. S. CodeDescription of GoodsVAT Amount
48.01Concerned H.S. CodeNewsprintTaka 1600.00 (Per Metric Ton)
52.05 to 52.07All H.S. CodeCottonTaka 3/per KG
54.02 to 54.10 & 55.12 to 55.16All H.S. CodeYarn made from combination of man-made fibre and other fibre which contains the majority of man-made fibreTaka 3/per kg
69.04    Concerned H.S. Codea) General made Brick except Machine (Non-Refractory Building Bricks), Except facing bricksTaka 450.00 (per thousand)
b) General Bricks produce by Mechanical process or Machine (Non-Refractory Building Bricks), Except facing bricksTaka 500.00 (per thousand)
c) Bricks produce by Mechanical process or Machine: First Grade- (1) Three-hole salient Bricks (2) Ten-hole salient Bricks (3) Seventeen-hole salient Bricks (4) Multi cored BricksTaka 700.00 (per thousand)
Second Grade- (1) Three-hole salient Bricks (2) Ten-hole salient Bricks (3) Seventeen-hole salient BricksTaka 700.00 (per thousand)
(d) Bricks cheepsTaka 700.00 (per 100cft)
(f) Mecad battsTaka 500.00 (per 100cft)
72.04All H.S. CodeScrap/Ship scrapTaka 1000 (per Metric Ton)
From 72.13 to 72.16Concerned H.S. CodeM.S. Product:
(a) M.S goods which is produced by imported/ local collected re-rollable scrap
Taka 1,400.00 (per Metric Ton)
(b) All types of Ballet and Ingot which is produced by imported/ local collected meltable scrapeTaka 1,200.00 (per Metric Ton)
(c) M.S goods which is produced from Ballet and IngotTaka 1,200.00 (per Metric Ton)
(d) M.S goods which is produced from Ballet and Ingot and dirt/mutable scrapeTaka 2,200.00 (per Metric Ton)

Part B: VAT Imposable Service

Heading No.H. S. CodeDescription of ServicesVAT Amount
S012S012.20SIM Card or e-SIM SupplierTaka 200 (per SIM card or per e-SIM)
  • Against the goods mentioned in column (3) under the Heading No. and their harmonized System Code respectively of the first schedule of the Custom Act, 1969 (Act No IV of 1969) mentioned in column (1) and (2) of ‘Part-A’ of Table-1, Table-2 and Table-3 and against the services mentioned column (3) under Heading No and their service code mentioned in column (1) and (2) of ‘Part-B’ of those Tables, Value Added Tax shall be imposed in the case of local supply only, in the rate mentioned in column (4).
  • Against the goods mentioned in column (3) under the Heading No. and their harmonized System Code respectively of the first schedule of the Custom Act, 1969 (IV of 1969) mentioned in column (1) and (2) of ‘Part-A’ of Table-4, and against the services mentioned in column (3) under Heading and the service code mentioned in column (1) and (2) of ‘Part-B’ of the said Tables, Value Added Tax shall be imposed in the case of local supply only, in the rate mentioned in column (4).
  • Notwithstanding anything mentioned in paragraph (1), the rate of VAT shall be 5 per cent in the case of supply of all goods at local trading stage. But 2.4% in the cases of medicine at local trading stage, and in case of diesel, kerosine, octane, petrol, furnace oil and LP gas, the rates of VAT shall be 2 per cent at local trading stage. Beyond those, the rates of VAT shall be 3 per cent in the case of land developer and in the case of real estate organization engaged in building sale and transfer, the rate of VAT shall be 2 per cent for 1-1600 square feet, 4.5 per cent in the case of 1601 square feet and above size and 2 per cent for re-registration of any size respectively.
  • VAT shall be 1.5 per cent in the case of wholesale business subject to compliance with prescribed conditions and procedures.

Trader means such a person who in exchange of consideration sells to any other person or otherwise transfers the goods imported, purchased, acquired or collected otherwise without any change in shape, nature, characteristics or quality.

You Might Also Like

No Comments

Leave a Reply

error: Content is protected !!