Guidelines for VAT Deduction at Source (VDS)

Guidelines for VAT Deduction at Source (VDS)

and
VAT & SD Rate for the FY 2021-2022 in Comparison with the FY 2020-2021
(As amended on 02 July 2021)

Compiled by:
Masum Gazi
E-mail: masumgazi613@gmail.com
LinkedIn: https://www.linkedin.com/in/taxprofessionalbd/

In association with:

Joy Saha
LinkedIn: https://www.linkedin.com/in/joy-saha-78308b145/

Mahmudul Hasan
LinkedIn: https://www.linkedin.com/in/mahmudulhasan2107/

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 Guidelines for VAT Deduction at Source (VDS)

Table of Contents

SI. No. Particulars Page No.

1 Withholding entity 3
2 Withholding of VAT 3
3 Applicability of withholding VAT in some other cases 3
4 VAT deduction at source from procurement provider 4
5 Non-applicability of withholding VAT 4
6 Requirements to be followed by withholding VAT entity 5
7 Treasury deposit code 6
8 Requirements to be followed by supplier 6
9 Punishment for failure to deduct VAT at source 7
10 Others 7
11 VAT rate of services for the FY 2021-2022 in comparison with the FY 2020-2021 (Table-1) 8
12 VAT rate of goods as per 3rd schedule for the FY 2021-2022 in comparison with the FY 2020-2021 (Table-2) 17
13 Goods subject to Supplementary Duty (SO) at supply stage (Table-3) 27
14 Services subject to Supplementary Duty (SO) at supply stage (Table-4) 29

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 Guidelines for VAT Deduction at Source (VDS)

1. Withholding entity
As per section 2(21) of VAT & SD Act, 2012 and rule 2(b) ofSRO No. 240-Law j2021j163-Mushak dated 29 June 2021, the following persons shall
be treated as "Withholding Entity":
• Any government entity or any of its ministry, division or attached department, a semi-government or autonomous body, state-owned entity,
local authority, council or similar nature of organization;
• Non-government organization approved by the NGO Affairs Bureau or the Directorate General of Social Welfare;
• Any bank, insurance company or similar nature of financial institution;
• Any educational institution of secondary or above level; and
• Any limited company.

2. Withholding of VAT
In case of goods:
• In case of a supply of goods mentioned in 3 rd schedule (Serial no. 12, Table-2) where VAT is applicable at a reduced (below 15%) or specific
rate, the total amount of VAT shall be deducted at source if the service receiver is a withholding entity.
In case of service:
• In case of services mentioned below, serial number 11 (Table-i), where "Yes" is mentioned in column 6, VAT shall be deducted at source
mandatorily whether Mushak-6.3 is received or not. On the other hand, where "N 0" is mentioned, VA T shall not be deducted upon receiving
valid Mushak-6.3; without receiving valid Mushak-6.3, VAT shall be deducted at source at the applicable rate.

3. Applicability of withholding VAT in some other cases

• Service imported outside of Bangladesh by an unregistered person; VAT shall be collected at source by the bank @ 15% at the time of making
payment for such imported service;
• Service imported outside of Bangladesh by a registered person; the service importer shall deposit VAT @ 15% on the applicable amount. Upon
receiving the copy of treasury challan, the bank shall remit the money without collecting VAT at source; otherwise, the bank shall collect an
appropriate amount of VAT or shortfall amount of VAT and deposit the collected amount to the Government Treasury;

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 Guidelines for VAT Deduction at Source (VDS)

• When issuing and renewing licenses or any other services provided by the Government, Semi-Government, Autonomous Body, and Local
Authority, VAT shall be collected at source at the rate of 15% on the total received amount. Further, in case of providing license, registration,
conditions mentioned in a permit for revenue sharing, royalty, commission, charge, fee or any other way, VAT shall be collected at the rate of
15% on total received;
• "Space and Structure Rent Receiver" shall collect VAT atthe rate of 15% on the rental amount.

4. VAT deducted at source from procurement provider

• "Procurement Provider" means a supply of taxable goods or service (except service having specific definition) or both through a quotation, tender,
work order or any other way to any withholding entity by any person, organization or agency except manufacturer;
• A manufacturer and a service provider (having separate service code) shall be excluded from the definition of procurement provider;
• Goods or services exempted from VAT as per 1st Schedule shall be excluded from the definition of procurement provider and VAT;
• Goods or services exempted by any order supplied by a procurement provider shall be a VATable supply, and VAT shall be deducted
accordingly unless exemption is mentioned separately for procurement provider;
• Supply of goods paying VAT (issuing Mushak-6.3) mentioned in 3rd schedule for which reduced VAT rate is applicable, VAT shall not be
deducted at source considering as a procurement provider.

5. Non-applicability of withholding VAT

VAT shall not be required to deduct at source for the following cases:
• Supply of goods with Mushak-6.3, on which 15% VAT is applicable;
• Service provided with Mushak-6.3 except for services for which mandatory deduction is applicable mentioned below serial number 11 (Table-
1), where "Yes" is mentioned in column 6;
• Payment for fuel, gas, water (WASA), electricity, telephone and mobile bill;
• Supply of goods or services or both mentioned in 1st schedule of the VAT and SO Act, 2012;
• Zero-rated supply (export and deemed export) mentioned in section 21 of the VAT and SO Act. 2012;
• Providing Mushak-6.3 attested by concerned revenue officer by Advertising Agency (S007.00) and Television and Online Broadcasting Media
Program Supplier (S043.00), no VAT shall be required to deduct at source.

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 Guidelines for VAT Deduction at Source (VDS)

6. Requirements to be followed by withholding VAT entity

• Without Mushak-6.3, the withholding entity shall not take any service or make any payment to a supplier;
• The registered and non-registered withholding entity shall deposit the deducted amount to the Government treasury within 15 days from the
payment date;
• The registered withholding entity will show the deducted amount as an increasing adjustment in the VAT return. The deposited withholding
VAT amount would be adjusted with the net VAT payable; if there is any shortfall, it would be deposited accordingly;

• The registered and non-registered withholding entity shall issue 3 (three) copies of certificate of VAT deduction at source (Mushak-6.6) within
3 days from the date of depositing to the government treasury. Both original copy of Mushak-6.6 and treasury challan shall be submitted to the
concerned VAT circle office, 2nd copy shall be provided to the service provider, and 3rd copy shall be kept for 5 years by the issuer;

• Withholding entities, whose transactions are settled by government accounts officer, deduction and deposit also shall be done by concerned
accounts officer.;

• The accounts officer shall issue 3 (three) copies of certificate of VAT deduction at source (Mushak-6.6) within 3 days from the date of payment.
Both original copy of Mushak-6.6 and treasury challan shall be submitted to the concerned VAT circle office, 2nd copy shall be provided to the
service provider and 3rd copy shall be kept for 5 years by the issuer.

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 Guidelines for VAT Deduction at Source (VDS)

7. Treasury deposit code

Deducted VAT shall be deposited to Government Treasury in the following Deposit Code:

SI. No. Commissionerate Deposit Code (VAT)

1 Dhaka (East) 1/1133/0030/0311
2 Dhaka (West) 1/1133/0035/0311
3 Dhaka (North) 1/1133/0015/0311
4 Dhaka (South) 1/1133/0010/0311
5 Chattogram 1/1133/0025/0311
6 Cumilla 1/1133/0040/0311
7 Sylhet 1/1133/0018/0311
8 Rajshahi 1/1133/0020/0311
9 Rangpur 1/1133/0045/0311
10 Jashore 1/1133/0005/0311
11 Khulna 1/1133/0001/0311
12 Large Tax Payers Unit (L TU) 1/1133/0006/0311

8. Requirements to be followed by supplier

• Supplier shall issue Mushak-6.3 at the time of supply of any goods or service;

• Supplier shall present value of delivered goods or services and VAT amount in monthly VAT return (Mushak-9.1);
• Supplier will make a decreasing adjustment for deducted amount VAT in monthly VAT return (Mushak-9.1) upon receiving Mushak-6.6 and
condition that such deducted amount was previously shown as output tax.;

• Supplier is eligible for decreasing adjustment in that tax period on which Mushak-6.6 is received or the next tax period (total 2 tax periods).

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 Guidelines for VAT Deduction at Source (VDS)

9. Punishment for failure to deduct VAT at source

• Failure to deduct VAT at source and depositing the same to the government treasury, both withholding entity and supplier shall be individually
and jointly liable;

• Defaulter shall pay the deductible amount with half-yearly interest @ 2% and such person may be penalized personally amounting up to BDT
25,000.

10. Others

• VAT deducted by branch or sales center under central registration unit shall be deposited to government treasury by their Central Unit;
• Suppose there are multiple elements in a single supply and creates complications in withholding of VAT. In that case, the value of every single
component shall be mentioned in tender, quotation or invoice separately;

• Supply which is agreed/executed before comes into force of the VAT and SD Act, 2012 but payment is due, VAT shall be paid at the time of
making payment at current applicable rate.

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 VAT Rate of services for the FY 2021-2022 in Comparison with the FY 2020-2021

11. VAT rate of services for the FY 2021-2022 in comparison with the FY 2020-2021 (Table-l)
SI. Service VAT Rate FY Required to
Service Name Area of VAT Exemption 3
No. Code 2021-2022 2020-2021 VDS
(1) (2) (3) (4) (5) (6) (7)
SOOl.00 Hotel and Restaurant:
AC Hotel 15% 15% Yes All temporary hotels and restaurants in
SOOl.10
1. Non-AC Hotel 7.5% 7.5% Yes Bangladesh (temporary means, a hotel and
AC Restaurant 10% 15% Yes restaurant without having wall, electric fan and
SOOl.20
Non-AC Restaurant 5% 7.5% Yes having not more than two electric lights).
2. S002.00 Decorators and Caterers 15% 15% Yes
S003.00 Motor Garage, Workshop and Dockyard:
3. S003.10 Motor Garage and Workshop 10% 10% Yes
S003.20 Dockyard 10% 10% Yes
(a) Construction work carried out relating to a
contract signed on or before 30 June 1991; and
4. S004.00 Construction Firm 7.5% 7.5% Yes (b) Work carried out based on a tender issued on
or before 30 June 1991 and contract signed until 30
June 1993.
S005.00 Storage & Warehousing and Port:
Storage & Warehousing 15% 15%
5. S005.10 NOl
(Godown)
S005.20 Port 15% 15% NOl
6. S006.00 Cold Storage Exempted Exempted Fully exempted.
7. S007.00 Advertising Agency 15% 15% Yes Death news published on newspaper.
S008.00 Printing Press and Binding Firm:
Printing charges on books, journals and
8. S008.10 Printing Press 10% 10% Yes
educational instruments for students.
S008.20 Binding Firm Exempted Exempted All kinds of binding charges.

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 VAT Rate of services for the FY 2021-2022 in Comparison with the FY 2020-2021

SI. Service VAT Rate FY Required to

Service Name Area of VAT Exemption 3
No. Code 2021-2022 2020-2021 VDS
(1) (2) (3) (4) (5) (6) (7)
9. S009.00 Auction Firm 10% 10% Yes
S010.00 Land Developer and Building Construction Organization:
S010.10 Land Developer 2% 2% Yes
Building Construction Organization
10.
01-1600 square feet 2% 2% Yes
S010.20
Above 1600 square feet 4.5% 4.5% Yes
Re-registration 2% 2% Yes
SOll.00 Video Cassette Shop, Video Game Shop, Audio Video Recording Shop, Audio and Video CD Rental Shop
SOl1.10 Video Cassette Shop 15% 15% NOl

SOl1.20 Video Game Shop 15% 15% NOl

11.
SOl1.30 Video, Audio Recording Shop 15% 15% NOl

Video, Audio and CD Rental

SOll.40 15% 15% NOl
Shop
S012.00 Telephone, Teleprinter, Telex, Fax or Internet Agency or SIM Card Supplier:
S012.10 Telephone 15% 15% NOl

S012.11 Teleprinter 15% 15% NOl

S012.12 Telex 15% 15% NOl

12.
S012.13 Fax 15% 15% NOl

S012.14 Internet Agency 5% 5% NOl Only internet service to educational institution.

Tk. 200 (per Tk. 200 (per
S012.20 SIM Card Supplier NOl
SIM card) SIM card)
13. S013.00 Mechanical Laundry 10% 10%
14. S014.00 Indenting Organization 5% 5% Yes
S015.00 Freight Forwards and Clearing & Forwarding Agent:
15. S015.10 Freight Forwarders 15% 15% Yes
S015.20 Clearing & Forwarding Agent 15% 15% NOl

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 VAT Rate of services for the FY 2021-2022 in Comparison with the FY 2020-2021

SI. Service VAT Rate FY Required to

Service Name Area of VAT Exemption 3
No. Code 2021-2022 2020-2021 VDS
(1) (2) (3) (4) (5) (6) (7)
16. S016.00 Travel Agency Exempted Exempted Fully Exempted.
17. S017.00 Community Center 15% 15% NOl

18. S018.00 Cinema (Film) Studio 10% 10% NOl

19. S019.00 Photo Maker Exempted Exempted Fully Exempted.

20. S020.00 Survey Agency 15% 15% Yes
Plant or Capital Machinery
21. S021.00 15% 15% Yes
Rental Agency
22. S022.00 Sweetmeat 15% 15% NOl

S023.10 Cinema Hall 10% 10% NOl

23.
S023.20 Cinema distributor 10% 10% NOl

S024.00 Furniture
Furniture Manufacturer
(VAT shall be @15%, if
S024.10 7.5% 7.5% Yes
manufacturer directly sell to
customer)
24.
Furniture Sales Centre
(Subject to having challan for
S024.20 VAT paid @ 7.5% at 7.5% 7.5% Yes
manufacturing stage,
otherwise VAT shall @ 15%)
25. S025.00 WASA 15% 15% NOl

26. S026.00 Jewelry 5% 5% NOl

(a) Hull insurance premium for a sea-going ship;

27. S027.00 Insurance Company 15% 15% NOl (b) Insurance premium paid by Private Sector
Power Generation Company;

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 VAT Rate of services for the FY 2021-2022 in Comparison with the FY 2020-2021

SI. Service VAT Rate FY Required to

Service Name Area of VAT Exemption 3
No. Code 2021-2022 2020-2021 VDS
(1) (2) (3) (4) (5) (6) (7)
(c) Co-insurance for aviation insurance premium
paid in foreign currency; and
(d) Commission paid to an agent.
*Life insurance policy (As perl st Schedule)
Courier and Express Mail
28. S028.00 15% 15% Yes
Service Provider
29. S029.00 Astrologer 15% 15% NOl
30. S030.00 Beauty Parlor 15% 15% NOl
Individual, Organization or
Agency Engaged in the
31. S031.00 Repairing or Servicing of 10% 10% Yes
Taxable Goods in Exchange
of Consideration
Consultancy and Supervisory
32. S032.00 15% 15% Yes
Firm
33. S033.00 Lessor (Izaradar) 15% 15% Yes
34. S034.00 Audit and Accounting Firm 15% 15% Yes
35. S035.00 Shipping Agent 15% 15% NOl
S036.00 AC Bus, Launch, Railway Service:
S036.10 AC Bus Service 15% 15% NOl
36. * Non-AC passenger transport (As per 1 st
S036.20 AC Launch Service 10% 10% NOl
Schedule)
S036.30 AC Railway Service 15% 15% NOl
(a) Supply school tiffin;
37. S037.00 Procurement Provider 7.5% 7.5% Yes (b) Supply of printed textbook of primary and
secondary stage and equivalent stages against

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 VAT Rate of services for the FY 2021-2022 in Comparison with the FY 2020-2021

SI. Service VAT Rate FY Required to

Service Name Area of VAT Exemption 3
No. Code 2021-2022 2020-2021 VDS
(1) (2) (3) (4) (5) (6) (7)
work order given by the National Curriculum and
Text Book Board;
(c) Supply of cotton;
(d) Supply of waste and scrap paper;
(e) Supply of cullet;
(f) Supply of plastic wastage;
(g) Bone of cow & buffalo used as input of Gelatin
Capsule;
(h) Supply oflocally collected scrape/broken to
steel mill;
(i) Supply of jute products; and
[j) Supply of old battery.
Organizer of Cultural
38. S038.00 Program in association with 15% 15% NOl
Foreign Artists
S039.00 Satellite Cable Operator and Satellite Channel Distributor:
39. S039.10 Satellite Cable Operator 15% 15% NOl
S039.20 Satellite Channel Distributor 15% 15% NOl
40. S040.00 Security Service 10% 10% Yes
41. S041.00 Marriage Media 15% 15% NOl
42. S042.00 Auto or Mechanical Sawmill 10% 10% NOl
Television and Online
43. S043.00 Broadcasting Media Program 15% 15% Yes
Supplier
44. S044.00 BRTA Service 15% 15% NOl
45. S045.00 Lawyers/Legal Advisor 15% 15% Yes

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 VAT Rate of services for the FY 2021-2022 in Comparison with the FY 2020-2021

SI. Service VAT Rate FY Required to

Service Name Area of VAT Exemption 3
No. Code 2021-2022 2020-2021 VDS
(1) (2) (3) (4) (5) (6) (7)
Health Club and Fitness
46. S046.00 15% 15% NOl
Center
47. S047.00 Sports Organizer 10% 10% NOl
Transport Contractor:
10% 10% Yes
(Except Petroleum Goods)
48. S048.00 Only food grain transport service.
Transport Contractor
5% 5% Yes
(Petroleum Goods)
49. S049.00 Rent-a-Car Provider 15% 15% Yes
S050.00 Architect, Interior Designer or Interior Decorator and Graphic Designer:
Architect, Interior Designer
50. S050.10 15% 15% Yes
or Interior Decorator
S050.20 Graphic Designer 15% 15% Yes
51. S051.00 Engineering Firm 15% 15% Yes
Sound and Lighting
52. S052.00 15% 15% Yes
Equipment Rent Provider
53. S053.00 Participant in Board Meeting 10% 10% Yes
Advertisement in Satellite
54. S054.00 15% 15% Yes
Channel Programs
55. S055.00 Land Seller Exempted Exempted
Banking and Non-banking
S056.00 15% 15% NOl
Service Provider
56.
Mobile Banking Service
5056.10 15% 15% NOl
Provider
57. S057.00 Electricity Distributors 5% 5% NOl Electricity used in irrigation and cold storage.
Chartered Aeroplan or
58. S058.00 15% 15% Yes
Helicopter Rent Provider

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 VAT Rate of services for the FY 2021-2022 in Comparison with the FY 2020-2021

SI. Service VAT Rate FY Required to

Service Name Area of VAT Exemption 3
No. Code 2021-2022 2020-2021 VDS
(1) (2) (3) (4) (5) (6) (7)
Glass-sheet laminating
59. S059.00 15% 15% NOl
Organization
60. S060.00 Purchaser of Auction Goods 7.5% 7.5% Yes
61. S061.00 Credit Card Service Provider 15% 15% NOl
62. S062.00 Money Changer Organization 15% 15% NOl
63. S063.00 Tailoring Shop and Tailors 10% 10% NOl Non-AC Tailoring shop and tailors.
S064.10 Amusement and Theme Park 7.5% 7.5% NOl
Picnic Spot, Shooting Spot
64. and Tourism Spot or
S064.20 Exempted Exempted Fully exempted.
Establishment (Including
Historical Place)
Cleaning or Maintenance
65. S065.00 10% 10% Yes
Agency
66. S066.00 Lottery Ticket Seller 10% 10% Yes
67. S067.00 Immigration Advisor 15% 15% Yes
68. S068.00 Coaching Center 15% 15% NOl
69. S069.00 English Medium School 5% 5% NOl
S070.00 Private University and Medical & Engineering College:
S070.10 Private University Exempted Exempted Fully exempted.
70.
Private Medical and
S070.20 Exempted Exempted Fully exempted.
Engineering College
71. S071.00 Program (Event) Organizer 15% 15% Yes
Man Power Supply or
72. S072.00 15% 15% Yes
Management Organization
73. S073.00 Manpower Export Agency Exempted Exempted Fully exempted.

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 VAT Rate of services for the FY 2021-2022 in Comparison with the FY 2020-2021

SI. Service VAT Rate FY Required to

Service Name Area of VAT Exemption 3
No. Code 2021-2022 2020-2021 VDS
(1) (2) (3) (4) (5) (6) (7)
(a) Factory rent paid by a registered or enlisted
producer or manufacturer;
(b) Space/structure fully used for residential
Space and Structure Rent purpose and structure used for commercial
74. S074.00 15% 15% N01
Receiver (Office Rent) purpose length, not more than 150 square feet;
(c) Rent paid by ITES organization registered
under service code S099.10; and
(d) Showroom rent run by women entrepreneur.
75. S075.00 Stock and Security Broker Exempted Exempted Fully exempted.
Social and Sports Related
76. S076.00 10% 10% N01
Club
77. S077.00 Tour Operator Exempted Exempted Fully exempted.
Seller of Readymade
78. S078.00 Garments having own brand 7.5% 7.5% N01

or not
79. S079.00 [Social Media and Virtual Business] Omitted by SRO 234 dated 30 June 2019
80. S080.00 Ride Sharing 5% 5% N01

Information Technology
S099.10 5% 5% Yes
Enabled Services
Dying, printing, finishing and calendaring service
S099.20 Other Miscellaneous Services 15% 15% Yes
relating to grey fabrics.
81.
S099.30 Sponsorship Services 15% 15% Yes
S099.40 Meditation Service Exempted Exempted Exempted till 30 June 2022.
S099.50 Credit Rating Agency 7.5% 7.5% Yes
S099.60 Product Sale through Online 5% 5% N01

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 VAT Rate of services for the FY 2021-2022 in Comparison with the FY 2020-2021

Notes:

1. Where "No" is mentioned in Column-6 ofTable-l, VAT shall not be deducted at source upon receiving valid Mushak-6.3 otherwise,
VAT shall be deducted at source at the applicable rate;
2. Where "Yes" is mentioned in column-6 of Table-l, VAT shall be deducted at source mandatorily whether Mushak-6.3 received or
not;
3. The above exemptions are provided by SRO No. 141/2021 dated 03 June 2021. To get exemption benefit, the service provider shall
submit monthly VAT return regularly and maintain books of accounts required as per section 51, 53, 54, 64 and 107 of VAT and SD
Act, 2012.

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 VAT rate of goods as per 3rd schedule for the FY 2021-2022 in comparison with the FY 2020-2021

12. VAT rate of goods as per 3 rd schedule for the FY 2021-2022 in comparison with the FY 2020-2021 (Table-2)

A. In case of local supply of following goods, VAT shall be imposed @ 5%:

Heading VAT Rate FY

H.S. Code Description of Goods
No. 2021-2022 2020-2021
(1) (2) (3) (4) (5)
04.02 Concerned H.S. Code Powder milk manufacturing from liquid milk 5% 5%
09.04
09.09 Concerned H.S. Code Crushed Pepper, Coriander, Ginger, Curcuma or Mixed of these spices 5% 5%
09.10
11.05 1105.20.00 Potato flakes 5% 5%
11.08 1108.12.00 Maize (Corn) Starch 5% 5%
15.14 Concerned H.S. Code Rapeseed oil, colza seed oil and canola oil 5% 5%
19.05 Concerned H.S. Code Machine Prepared biscuit 5% 5%
19.05 Concerned H.S. Code Hand-made biscuit (above equivalent per kg Taka 150) 5% 5%
19.05 Concerned H.S. Code Hand-made cake (above equivalent per kg Taka 150) 5% 5%
20.01 Concerned H.S. Code Pickle (Bottled and packed) 5% 5%
20.01 Concerned H.S. Code Sauces/Chutney 5% 5%
20.02 Concerned H.S. Code Tomato paste/Tomato ketchup/Tomato sauces (Bottled and packed) 5% 5%
20.08 Concerned H.S. Code Mango, Pineapple, Guava and Banana Pulp, tamarind paste 5% 5%
20.08 Concerned H.S. Code Mango bar 5% 5%
20.09 Concerned H.S. Code Mango juice 5% 5%
20.09 Concerned H.S. Code Pineapple juice 5% 5%
20.09 Concerned H.S. Code Guava juice 5% 5%
20.09 Concerned H.S. Code Tamarind juice 5% 5%
27.01 Concerned H.S. Code Coal generating from Boro Pukuria coal mine 5% 5%
27.10 Concerned H.S. Code Burn/unusable transformer oil (in the case of reprocessed) 5% 5%
27.10 Concerned H.S. Code Lubricating oil/Rubber processing oil 5% 5%

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 VAT rate of goods as per 3rd schedule for the FY 2021-2022 in comparison with the FY 2020-2021

Heading VAT Rate FY

H.S. Code Description of Goods
No. 2021-2022 2020-2021
(1) (2) (3) (4) (5)
27.11 Concerned H.S. Code LPG Gas 5% 5%
27.13 Concerned H.S. Code Bulk Imported Petroleum Bitumen 5% 5%
39.20 Concerned H.S. Code Supplied Laminating Driving License to BRTA 5% 5%
Tableware, kitchenware, other household articles, hygienic and such any goods
39.24 Concerned H.S. Code 5% 5%
including toilet articles, of plastics (except Tiffin box water bottle)
From (1) CCB/CCA Treatment, Cryojot treatment, sejand and CCA treatment (self-
44.03 wood/ with other supplied wood)
Concerned H.S. Code 5% 5%
to (2) Diffusion treatment, seasent treatment, seasent and Diffusion, seasoning
44.09 (self-wood/with other supplied wood)
Produced by all paper mills-
(A) Creamlaid/white writing paper
(1) From above 50/55 gm/m2
(2) From above 35/40 gm/m2
(B) White rolled paper from 55 to 59.99 gm/m2
48.02 Concerned H.S. Code (C) White printing paper- 5% 5%
(1) 60 gm/m2 or above
(2) 55 gm/m2 to 59.99 gm/m2
(3) 50 gm/m2 to 54.99 gm/m2
(4) 45 gm/m2 to 49.99 gm/m2
(5) 35 gm/m2 to 44.99 gm/m2
(a) Liner paper
48.04 Concerned H.S. Code (b) White liner paper 5% 5%
(c) Craft liner paper
48.05 Concerned H.S. Code Medium paper 5% 5%
(1) Kitchen towel (24-26 GSM)
48.18 Concerned H.S. Code 5% 5%
(2) Toilet tissue (18-24 GSM)

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 VAT rate of goods as per 3rd schedule for the FY 2021-2022 in comparison with the FY 2020-2021

Heading VAT Rate FY

H.S. Code Description of Goods
No. 2021-2022 2020-2021
(1) (2) (3) (4) (5)
(3) Napkin Tissue (20-24 GSM)
(4) Facial Tissue/pockettissue (12-16 GSM)
48.20 Concerned H.S. Code Exercise books/spiral note books/Khata (from 45 to above GSM) 5% 5%
48.22 Concerned H.S. Code Paper Cone 5% 15%
From
52.02 (a) Cotton yarn waste, which is known as hard waste and which is not used for
Concerned H.S. Code 5% 5%
to fabric making
52.07
From
52.08
Concerned H.S. Code Waste Grey Denim 5% 5%
to
52.12
From Fabrics made of man-made fiber, all type, except under-mentioned cases,
54.02 namely:
to (1) Reap of fiber and waste piece (not more than 1 meter long)
54.10 All Concerned H.S. (2) Fabrics made of man-made fiber, which is processed in any other factory 5% 5%
and Code except weaving or sowing factory
55.12 (3) Fabrics supplied free of cost as a sample to Bangladesh Standard and Testing
to Institution (below the size of 3 square meters) and
55.16 (4) Taps and Braids
68.02 Concerned H.S. Code Solid stone 5% 5%
(a) Ferro-manganese and Ferro-silica-manganese alloy
72.02 Concerned H.S. Code 5% 5%
(b) Ferro-silico alloy
72.09 Concerned H.S. Code HR Coil to CR Coil 5% 5%
CR Coil to GP sheet
72.10
Concerned H.S. Code CR Coil to GP sheet/coil (colored) 5% 5%
72.12
CR Coil to CI sheet

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 VAT rate of goods as per 3rd schedule for the FY 2021-2022 in comparison with the FY 2020-2021

Heading VAT Rate FY

H.S. Code Description of Goods
No. 2021-2022 2020-2021
(1) (2) (3) (4) (5)
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)
72.17 Concerned H.S. Code GI Ware 5% 5%
Nails
73.17 Concerned H.S. Code 5% 5%
Top nails
(a) Various size and types of Screw, galvanized/non galvanized/zing
cutting/nickel cutting/ other metal cutting/except cutting
73.18
(b) Joint (connector), nut, bolt, various size and types of galvanized/non
74.15 Concerned H.S. Code 5% 5%
galvanized/zing cutting/nickel cutting/other metal cutting/except cutting
76.16
(c) Electric line hardware and poll fittings, which MS and steel make (Except nut
bolt)
Aluminum and kitchen articles made by aluminum or other household articles,
76.15 Concerned H.S. Code 5% 5%
sanitary ware and parts thereof
Blades made from stainless steel,
82.12 Concerned H.S. Code 5% 5%
Blade made from carbon steel strips
Diesel engines manufactured by Bangladesh Diesel Plant Ltd., Joydebpur,
Gazipur-
84.08 Concerned H.S. Code (a) 1 cylinder 210 diesel engine 5% 5%
(b) 2-cylinder 912 diesel engine
(3) 3-cylinder diesel engine
a. 5 KVA Electrical transformer
b. 10 KVA Electrical transformer
85.04 Concerned H.S. Code 5% 5%
c. 11 Kilovolt potential Electrical transformer (KAV standard-200 VA)
d. 11 Kilovolt Electrical transformer (KAV standard-50 VA)

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 VAT rate of goods as per 3rd schedule for the FY 2021-2022 in comparison with the FY 2020-2021

Heading VAT Rate FY

H.S. Code Description of Goods
No. 2021-2022 2020-2021
(1) (2) (3) (4) (5)
e. 15 KVA Electrical transformer
f. 20 KVA Electrical transformer
g. 25 KVA Electrical transformer
h. 33 Kilovolt potential Electrical transformer (KAV standard-400 VA)
i. 33 Kilovolt current transformer (KAV standard- 50VA)
j. 37.5 KVA Electrical transformer
k. 50 KVA Electrical transformer
1. 75 KVA Electrical transformer
m. 100 KVA Electrical transformer
n. 200 KVA Electrical transformer
0.250 KVA Electrical transformer
p. 300 KVA Electrical transformer
q. 315 KVA Electrical transformer
r. 400 KVA Electrical transformer
s. 500 KVA Electrical transformer
t. 630 KVA Electrical transformer
u. 700 KVA Electrical transformer
v. 800 KVA Electrical transformer
w. 1000 KVA Electrical transformer
x. 1200 KVA Electrical transformer
y. 1500 KVA Electrical transformer
z. 2000 KVA Electrical transformer
85.17 8517.62.30 Router 5%
Exempted in
85.17
the local
85.29 Concerned H.S. Code Loaded PCB 5%
manufacturing
85.38
stage
85.34 8534.00.00 Printed Circuit Board 5%
(a) from 1 to 10 watt electric Energy saving bulb
85.39 85.39.31.10 5% 5%
(b) from 11 to 20 watt electric Energy saving bulb

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 VAT rate of goods as per 3rd schedule for the FY 2021-2022 in comparison with the FY 2020-2021

Heading VAT Rate FY

H.S. Code Description of Goods
No. 2021-2022 2020-2021
(1) (2) (3) (4) (5)
(c) from 21 to 30 watt electric Energy saving bulb
(d) from 31 to 50 watt electric Energy saving bulb
(e) Above 50 watt electric Energy saving bulb
Tube light
85.39 Concerned H.S. Code 5% 5%
18 watt and 36 watt
(A) Manufactured by Bangladesh Machine Tools Factory Ltd., Gazipur, At stage
manufacturing:
(1) Retro-Reflective Vehicle Number Plate, Vehicle Type (I) & (II)
(2) Retro-Reflective Vehicle Number Plate, Vehicle Type (III)
85.42
Concerned H.S. Code (3) Vehicle Ownership Card 5% 5%
39.20
(B) Supplied by Bangladesh Road Transport Authority (BRTA) to Consumer-
(1) Retro-Reflective Vehicle Number Plate, Vehicle Type (I) & (II)
(2) Retro-Reflective Vehicle Number Plate, Vehicle Type (III)
(3) Vehicle Ownership Card
(a) Bus (52 seated capacity - General)
(b) Bus (52 seated capacity - Chair deluxe)
(c) Bus (40 seated capacity - General)
(d) Bus (40 seated capacity - Chair deluxe)
87.02 Concerned H.S. Code 5% 5%
(e) Bus (36/40 seated capacity - Luxury/ super luxury type)
(f) Bus (36 seated capacity - Air conditioned)
(g) Mini Bus (30 seated capacity - General)
(f) Mini Bus (24/30 seated capacity - Deluxe type)
(a) Truck (Carrying Capacity 7 Tons)
(b) Truck Van (Carrying Capacity 7 Tons)
87.04 Concerned H.S. Code (c) Truck (Carrying Capacity 5 Tons) 5% 5%
(d) Truck Van (Carrying Capacity 5 Tons)
(e) Truck (Carrying Capacity 3 Tons)

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 VAT rate of goods as per 3rd schedule for the FY 2021-2022 in comparison with the FY 2020-2021

Heading VAT Rate FY

H.S. Code Description of Goods
No. 2021-2022 2020-2021
(1) (2) (3) (4) (5)
(t) Truck Van (Carrying Capacity 3 Tons)
(g) Truck Van/Pick-up (Whether Passenger bus or not carrying capacity 1 to 1.5
Tons
(1) Landing Craft;
(a) Landing Craft Vehicle and personal (LCVP)
(b) Landing Craft Utility (LCU)
(c) Landing Craft Tang (LCT)
(d) Landing Ship Tank (LST)
(e) Landing Craft Logistics (LCL)
(t) Landing Ship Logistics (LSL)
(g) Landing Craft Personal
(2) Landing Platform Helicopter (LPH)
(3) Patrol Boat/Gun Boat/Costal Patrol Boat
(4) First Attack Craft (Missile Boat, Torpado Boat, Fac G)
89.01
(5) OPD/Corvate/Large Patrol Craft (LPC)
to Concerned H.S. Code 5% 5%
(6) Patrol Boat/Harbar Patrol Boat/Inland Patrol Vessel
89.07
(7) Pilot Boat/Pilot Lunch/Security Boat
(8) Survey Vessel
(9) Tag
(10) Mooring Boat
(11) House Boat/Water Boat (without Engine)
(12) Dresser
(13) Floating Crane/Buoy Lifting Vessel/Salvage vessel/Search and rescue
Vessel
(14) Life Boat
(15) Garbage Disposal Vessel
(16) Pontoon

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 VAT rate of goods as per 3rd schedule for the FY 2021-2022 in comparison with the FY 2020-2021

Heading VAT Rate FY

H.S. Code Description of Goods
No. 2021-2022 2020-2021
(1) (2) (3) (4) (5)
(17) Fire Fighting Ship
(18) Hospital Ship (Not self-moving)
(19) Fishing Trawler Boat
(20) Wooden Boat/GRP Boat/Speed Boat/Ferry/Driving Boat/Motor Lunch/
Survey Boat/Inland Solar Craft/Buoy/Moring Buoy/Crane Boat/Aluminium
Survey Boat
89.01 Goods carrying Mechanical River boat
to Concerned H.S. Code Passenger Mechanical River boat 5% 5%
89.07 Other Mechanical River boat (Goods/Passenger carrier)
90.03.11 Optical Plastic Frame
90.03 5% 5%
90.03.19 Optical Metal Frame (With spring or not)
Sun class (Plastic frame)
90.04 Concerned H.S. Code 5% 5%
Sun class (Metal frame)
Reading Class (Plastic frame)
90.04 90.04.90 5% 5%
Reading Class (Metal frame)
90.04 Concerned H.S. Code Mattress made by coconut coir 5% 5%

B. In case oflocal supply offollowing goods, VAT shall be imposed @ 7.5%:

Heading VAT Rate FY
H.S. Code Description of Goods
No. 2021-2022 2020-2021
(1) (2) (3) (4) (5)
48.09 Concerned H.S. Code Self-copy paper 7.5% 7.5%
48.10 Concerned H.S. Code Duplex board/ coated paper 7.5% 7.5%
48.13 Concerned H.S. Code Cigarette/Biri paper 26+/- 2gm/m2 7.5% 7.5%
Simplex paper
48.23 Concerned H.S. Code Packing paper 7.5% 7.5%
Colored paper

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 VAT rate of goods as per 3rd schedule for the FY 2021-2022 in comparison with the FY 2020-2021

C. In case oflocal supply offollowing goods, VAT shall be imposed @ 10%:

Heading VAT Rate FY

H.S. Code Description of Goods
No. 2021-2022 2020-2021
(1) (2) (3) (4) (5)
68.10 Concerned H.S. Code Electric Pole 10% 10%
73.08 Concerned H.S. Code Electric Pole (made by steel plate) 10% 10%

D. In case of local supply of the following goods, VAT shall be imposed at the following specific rate:

Heading Specific VAT Amount FY

H.S. Code Description of Goods
No. 2021-2022 2020-2021
(1) (2) (3) (4) (5)
48.01 Concerned H.S. Code Newsprint Tk. 1,600 (Per Metric Ton) Tk. 1,600 (Per Metric Ton)
From
52.05 to All H.S. Code Cotton yarn Tk. 3 (three)/Per KG Tk. 3 (three)/Per KG
52.07
From
54.02 to
Yarn made with the maximum of man-made fibre
54.10
All H.S. Code and other fibres, where man-made fibre is Tk. 6 (six)/Per KG Tk. 6 (six)/Per KG
and from
predertimined
55.12 to
55.16
(a) General made brick except machine (non-
Tk. 450 (Per thousand) Tk. 450 (Per thousand)
refractory building bricks), except facing bricks
(b) General bricks produce by mechanical process or
69.04 Concerned H.S. Code machine (non-refractory building bricks), except Tk. 500 (Per thousand) Tk. 500 (Per thousand)
facing bricks
(c) Bricks produc by mechanical process or machine
Tk. 700 (Per thousand) Tk. 700 (Per thousand)
First grade-

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 VAT rate of goods as per 3rd schedule for the FY 2021-2022 in comparison with the FY 2020-2021

Heading Specific VAT Amount FY

H.S. Code Description of Goods
No. 2021-2022 2020-2021
(1) (2) (3) (4) (5)
(1) Three-hole sailent bricks
(2) Ten-hole sailent bricks
(3) Seventeen-hole sailent bricks
(4) Multi cored bricks
Second grade-
(1) Three-hole sailent bricks
Tk. 700 (Per thousand) Tk. 700 (Per thousand)
(2) Ten-hole sailent bricks
(3) Seventeen-hole sailent bricks
(d) Bricks cheeps Tk. 700 (Per 100 cft) Tk. 700 (Per 100 eft)
(e) Mecad batts Tk. 500 (Per 100 cft) Tk. 500 (Per 100 eft)
72.04 All H.S. Code Scrap/Ship scrap Tk. 1,000 (Per Metric Ton) Tk. 1,000 (Per Metric Ton)
M.S. Product:
(a) M. S. goods which is produced by imported/local
Tk. 1,200 (Per Metric Ton) Tk. 1,200 (Per Metric Ton)
collected re-rollable scrap
From (b) All types of ballet and ingot which is produced by
Tk. 1,000 (Per Metric Ton) Tk. 1,000 (Per Metric Ton)
72.13 to Concerned H.S. Code imported/ local collected meltable scrap
72.16 (c) M. S. goods which is produced from ballet and
Tk. 1,000 (Per Metric Ton) Tk. 1,000 (Per Metric Ton)
ingot
(d) M. S. goods which is produced from ballet and
Tk. 2,000 (Per Metric Ton) Tk. 2,000 (Per Metric Ton)
ingot and dirt/mutable scrap

Other VAT rates as per 3rd schedule:

• For trader, VAT rate is 5%;
• For local supply of medicine, VAT rate is @ 2.4%;
• For local supply of diesel, kerosene, octane, petrol, furnace oil and LPG gas VAT rate is @ 2%.

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 Supplementary Duty (SO) Rate for the FY 2021-2022 in Comparison with the FY 2020-2021

13. Goods subject to Supplementary Duty (SO) at supply stage (Table-3)

Heading SD RateFY
H.S. Code Description of Goods
No. 2021-2022 2020-2021
(1) (2) (3) (4) (5)
19.02 All H.S. Codes Cooked Pasta, lasagne 10% 10%
20.09 All H.S. Codes Fruit juices and fruit drinks 10% 10%
21.05 All H.S. Codes All kind of ice cream 5% 5%
Food preparation for distribution, such all kind Burger, Sandwich, Chicken fry, French fry,
21.06 2106.90.90 10% 10%
Hot Dog, Pizza
22.01 All H.S. Codes Mineral waters (Up to 3 Litre) 5% 5%
2201.10.00 Soft drink 25% 25%
22.02
2202.90.00 Energy drink 35% 35%
2402.20.00 Cigarettes Containing Tobacco 65% 65%
24.02
2402.90.00 Hand-made or other than machine-made Bidi (With or without filter) and others 40% 40%
24.03.99.00 Jarda (Retail price per 10gm Taka 40 i.e., per gm Taka 4) 55% 55%
24.03
24.03.99.00 Gul (Retail price per 10gm Taka 20 i.e., per gm Taka 2) 55% 55%
27.11 2711.21.00 Natural Gas (Gaseous state) 0% 0%
32.08 to
All H.S. Codes Paints 5% 5%
32.10
Beauty or make-up preparations and preparations for the care of the skin (other than
medicaments), including sunscreen or sun tan preparations; including hand, nail or leg make up
preparations:
3304.10.00 Lip make-up preparations 10% 10%
33.04 3304.20.00 Eye make-up preparations 10% 10%
3304.30.00 Manicure or pedicure preparations 10% 10%
3304.91.00 Powders, whether or not compressed 10% 10%
3304.99.00 Other (other than petroleum jelly and baby lotion) 10% 10%
33.05 Preparations for use on the hair:

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 Supplementary Duty (SD) Rate for the FY 2021-2022 in Comparison with the FY 2020-2021

Heading SD RateFY
H.S. Code Description of Goods
No. 2021-2022 2020-2021
(1) (2) (3) (4) (5)
3305.10.00 Shampoo 15% 15%
3305.20.00 Preparations for permanent waving or straightening 10% 10%
3305.30.00 Hair lacquers 10% 10%
3305.90.00 Other 10% 10%
3307.10.00 Pre-shave, shaving or after-shave preparations 15% 15%
3307.20.00 Personal deodorants and antiperspirants 15% 15%
3307.30.00 Aromatic bath salts and other bath preparations 15% 15%
33.07
Used other preparations for dispelling bad smell of room (except augorbati and similar
3307.49.00 15% 15%
things)
3307.90.00 Others 15% 15%
All kinds of polyethylene bag, plastics bag made by polyethylene (including Woven plastics
39.23 All H.S. Codes 5% 5%
bag), and wrapped preparations
48.13 All H.S. Codes Cigarette paper jBidi paper (whether or not cut to size or in the form of booklets or tubes) 25% 25%
Gray ceramic stone paving plate (plaque) paving, hearth or wall tiles; ceramic mosaic cubes
69.07 All H.S. Codes 15% 15%
and the like, whether or not on a backing; finishing ceramics
Bright ceramic stone paving plate (plaque) paving, hearth or wall tiles; ceramic mosaic
69.08 All H.S. Codes 15% 15%
cubes and the like, whether or not on a backing; finishing ceramics
Concerned Ceramic sink, basin, pedestal basin, commode or its parts and other fittings and fixtures of
10% 10%
H.S. Codes bathroom (other than the long pan)
69.10
Concerned
Ceramics bathtub and jacuzzies, shower, shower tray 30% 30%
H.S. Codes
85.39 All H.S. Codes Other filament lamps except ultra-violetjinfra-red lamps; 0% 0%

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 Supplementary Duty (SO) Rate for the FY 2021-2022 in Comparison with the FY 2020-2021

14. Services subject to Supplementary Duty (SO) at supply stage (Table-4)

Heading SD RateFY
Service Code Description of Services
No. 2021-2022 2020-2021
(1) (2) (3) (4) (5)
SOOl.00 Hotel and Restaurant:
Hotel: On those bills if any drink is supplied of the nature of wine in the hotel while
SOOl.10 supplying food, drink and lodging or any type of "floor show" is organized (even if 20% 20%
SOOl arranged for one day in a year)
Restaurant: On those bills if any drink is supplied of the nature of wine in the hotel while
SOOl.20 supplying food, drink and lodging or any type of "floor show" is organized (even if 20% 20%
arranged for one day in a year)
S012 S012.10 Telephone: Services provided by using SIMjRIM card of mobile phone only 15% 15%
Organizer of entertaining cultural function with foreign artiste: Provided that this
S038 S038.00 provision shall not apply in the case of organizing cultural functions with foreign artiste 10% 10%
under bilateral cultural exchange program
S039 S039.20 Satellite Channel Distributor 25% 25%
Service by BTRA: On the service value (charge or fee) received against the provision of
service relating to receipt or renewal of registration, road permit, fitness certificate,
S044 S044.00 15% 15%
ownership certificate etc. of vehicles given by Bangladesh Road Transport Authority
(except passenger bus, cargo truck and lorry, three-wheeler, ambulance and school bus)
Organization renting out chartered aircraft or helicopter: Organization renting out
S058 S058.00 30% 30%
chartered plane or helicopter (except ambulance)

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 Supplementary Duty (SD) Rate for the FY 2021-2022 in Comparison with the FY 2020-2021

References
1. Standard VAT rate (15%) is determined by section 15 of the VAT and SD Act, 2012 and reduced VAT rate (below 15%) is
determined by 3 rd schedule of the VAT and SD Act, 2012.
2. The above presentation is prepared based on:
i. VAT & SD Act, 2012 & VAT & SD Rules, 2016;
ii. Finance Act, 2021;
iii. SRO No. 240/2021 (VDS related);
iv. SRO No. 186/2019, 234/2019 & 160/2021 (Definition of service);
v. SRO No. 141/2021 (Exemption).
3. The green color represents changes/amendments, and red color represents the omission made by the Finance Act, 2021 and SROs
published during the month of June 2021.

Declaration

This document is prepared on 02 July 2021, if any changes are made by the National Board of Revenue afterward, then those new provisions/ orders
shall prevail.

If you have any query, you can communicate bye-mail at: masumgazi613@gmail.com or on
LinkedIn: https.;.//www.linkedin.com/in/taxprofessionalbd/

Thank You

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