VAT is payable in almost all cases. But many of us do not know the percentage and rate of VAT to be paid. If we know the rate, we will have an idea about it, and it will be more convenient for us to pay VAT.
So in today’s discussion, we will present VAT payment lists for FY 2022-23, which will help you to pay VAT. Let’s learn these things from this critical discussion today.
VAT Rates of Bangladesh for the year 2022-2024
Bangladesh’s standard Value Added Tax (VAT) rate is 15%. However, some goods and services are exempt from VAT or subject to a reduced rate. Additionally, some sectors and industries have specific VAT rates or exemptions.
Let us know about the products subject to VAT in addition to the standard VAT and at what rate, more or less. Follow the table below. Here various products are presented with HS codes along with their VAT rates. Let’s find out.
VAT Imposable Goods
| Heading No. | H. S. Code | Description of Goods | VAT Rate |
| 04.02 | Concerned H.S. Code | Power milk manufacturing from liquid milk | 5% |
| 09.04 09.09 09.10 | Concerned H.S. Code | Crushed pepper, coriander, ginger, curcuma or mixed of these spices | 5% |
| 11.05 | 1105.20.00 | Potato flecks | 5% |
| 11.08 | 11.08 | Maize (Corn) Starch | 5% |
| 15.14 | Concerned H.S. Code | Rapeseed oil, colza seed oil and canola oil | 5% |
| 19.05 | Concerned H.S. Code | Machine prepared biscuit | 5% |
| 20.01 | Concerned H.S. Code | Pickle (Battled and Packed) | 5% |
| Pickle (Battled and Packed) | Concerned H.S. Code | Sauces/chutney | 5% |
| 20.02 | Concerned H.S. Code | Tomato Paste/Tomato ketchup/Tomato sauces (Battled and Packed) | 5% |
| 20.08 | Concerned H.S. Code | Mango, pineapple, guava and Banana Pulp, tamarind paste | 5% |
| 20.08 | Concerned H.S. Code | Mango bar | 5% |
| 20.09 | Concerned H.S. Code | Mango juice | 5% |
| 20.09 | Concerned H.S. Code | Pineapple juice | 5% |
| 20.09 | Concerned H.S. Code | Guava juice | 5% |
| 20.09 | Concerned H.S. Code | Tamarind juice | 5% |
| 27.01 | Concerned H.S. Code | Cold generating form Boro Pukuria cold mine | 5% |
| 27.10 | Concerned H.S. Code | Burn/unusable transformer oil (In the case of reprocessed) | 5% |
| 27.10 | Concerned H.S. Code | Lubricating oil /Rubber processing oil | 5% |
| 27.11 | Concerned H.S. Code | LPG gas | 5% |
| 27.13 | Concerned H.S. Code | Bulk imported petroleum bitumen | 5% |
| 39.20 | Concerned H.S. Code | Supplied laminating driving license to BRTA | 5% |
| Supplied laminating driving license to BRTA | Concerned H.S. Code | Table 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 44.09 | Concerned 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% |
| 48.02 | Concerned H.S. Code | Produced 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/ m2 | 5% |
| 48.04 | Concerned H.S. Code | (a) liner paper (b)white liner paper (c) craft liner paper | 5% |
| 48.05 | Concerned H.S. Code | Medium paper | 5% |
| 48.18 | Concerned 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 sheet | 5% |
| 48.20 | Concerned H.S. Code | Exercise book/spiral notes book/Khata (from 45 to above GSM) | 5% |
| 48.22 | Concerned H.S. Code | Paper cone | 5% |
| 52.02 to 52.07 v | Concerned H.S. Code | (a) cotton yarn waste, which is known as hard waste and which is not used for fabric making | 5% |
| 52.08 to 52.12 | Concerned H.S. Code | Waste gray denim | 5% |
| 54.02 to 54.10 and 55.12 to 55.16 | Concerned H.S. Code | All types of fabrics made 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 Braids | 5% |
| 68.02 | Concerned H.S. Code | Solid stone | 5% |
| 72.02 | Concerned H.S. Code | (a) ferro-manganese and ferro-silico-manganese alloy (b) ferrow- silico alloy | 5% |
| 72.09 | Concerned H.S. Code | HR coil to CR coil | 5% |
| 72.10 72.12 | Concerned H.S. Code | CR 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% |
| 72.17 | Concerned H.S. Code | GI ware | 5% |
| 73.17 | Concerned H.S. Code | Nails Top nails | 5% |
| 73.18 74.15 76.16 | Concerned 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% |
| 76.15 | Concerned H.S. Code | Aluminium and kitchen articles made by aluminium or other household articles, sanitary ware and parts there of | 5% |
| 82.12 | Concerned H.S. Code | Baldes made from stainless steel, blades made from carbone steel strips | 5% |
| 84.08 | Concerned H.S. Code | Diesel 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 engine | 5% |
| 85.04 | Concerned H.S. Code | 5 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 transformer | 5% |
| 85.39 | Concerned H.S. Code | From 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 bulb | 5% |
| 85.39 | Concerned H.S. Code | Tube light 18 watt and 36 watt | 5% |
| Tube light 18 watt and 36 watt | Concerned H.S. Code | Manufactured 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 Card | 5% |
| 87.02 | Concerned H.S. Code | Bus (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% |
| 87.04 | Concerned H.S. Code | Truck (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 89.07 | Concerned H.S. Code | Landing 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 Boat | 5% |
| 89.01 to 89.07 | Concerned H.S. Code | Goods carrying Mechanical River boat Passenger Mechanical River boat Boat other Mechanical River boat (Goods/ Passenger Carrier) | 5% |
| 90.03 | Concerned H.S. Code | Optical Plastic Frame Optical Metal Frame (With spring or not) | 5% |
| 90.04 | Concerned H.S. Code | Sun Class (Plastic Frame) Sun Class (Metal Frame) | 5% |
| 90.04 | Concerned H.S. Code | Reading Class (Plastic Frame) Reading Class (Metal Frame) | 5% |
| 90.04 | Mattress made by coconut coir | 5% |
VAT Imposable Service
| Heading No. | H. S. Code | Description of Services | VAT Rate |
| S001 | S001.20S001.20 | Restaurant (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% |
| S012 | S012.14 | Internet Establishment | 5% |
| S014 | S014.00 | Indenting Establishment | 5% |
| S026 | S026.00 | Gold smith and Platinum smith and shop of Gold and Platinum and Gold artisan | 5% |
| S048 | S048.00 | Transport Contractor (Petroleum Goods) | 5% |
| S057 | S057.00 | Electric Distributor/ Supplier | 5% |
| S069 | S069.00 | English Medium School | 5% |
| S080 | S080.00 | Ride Sharing | 5% |
| S099 | S099.10 | Information Technology Enable Service (ITES) | 5% |
| S099 | S099.60 | Online sale of goods | 5% |
VAT Imposable Goods
| Heading No. | H. S. Code | Description of Goods | VAT Rate |
| 48.09 | Concerned H. S. Code | Self-copy paper | 7.5% |
| 48.10 | Concerned H. S. Code | Duplex Board/ Coated paper | 7.5% |
| 48.13 | Concerned H. S. Code | Cigarette/ Biri paper 26±2 gm/m2 | 7.5% |
| 48.23 | Concerned H. S. Code | Simplex Paper Packing Paper Colored paper | Simplex Paper Packing Paper Colored paper |
VAT Imposable Service
| Heading No. | H. S. Code | Description of Services | VAT Rate |
| S001 | S001.10 | Non-Ac Hotel | 7.5% |
| S004 | S004.00 | Construction Establishment | 7.5% |
| S024 | S024.10 | Furniture manufacturer (15% VAT if manufacturer directly supply to consumer) | 7.5% |
| S024 | S024.20 | Furniture selling show room (7.5% VAT subject to the VAT paid at manufacturing stage showing tax challan, otherwise 15%) | 7.5% |
| S037 | S037.00 | Procurement Provider | 7.5% |
| S060 | S060.00 | Buyer of Auctioning goods | 7.5% |
| S064 | S064.10 | Amusement Park and theme park | 7.5% |
| S078 | S078.00 | (a) Own Branded Garments/ Apparel seller (b) Other than own Branded Garments/ Apparel seller | 7.5% |
VAT Imposable Goods
| Heading No. | H. S. Code | Description of Goods | VAT Rate |
| 68.10 | Concerned H.S. Code | Electric Pole | 10% |
| 73.08 | Concerned H.S. Code | Electric Pole (made by Steel Plate) | 10% |
VAT Imposable Service
| Heading No. | H. S. Code | Description of Services | VAT Rate |
| S003 | S003.10 | Motor Car Garage and Workshop | 10% |
| S003 | S003.20 | Dockyard | 10% |
| S008 | S008.10 | Printing press | 10% |
| S009 | S009.00 | Auctioneer Establishment | 10% |
| S013 | S013.00 | Mechanical Laundry | 10% |
| S018 | S018.00 | Film studio | 10% |
| S023 | S023.10 | Cinema Displayer (In Hall) | 10% |
| S023 | S023.20 | Cinema Distributor | 10% |
| S031 | S031.00 | Repairing and Servicing | 10% |
| S036 | S036.20 | Air-conditioned water transport service | 10% |
| S040 | S040.00 | Security Service | 10% |
| S042 | S042.00 | Automatic or Mechanical Sawmill | 10% |
| S047 | S047.00 | Games Organizer | 10% |
| S048 | S048.00 | Transport Contractor (Except Petroleum Goods) | 10% |
| S053 | S053.00 | Attendee of Board Meeting | 10% |
| S063 | S063.00 | Tailoring Shop and Tailors | 10% |
| S065 | S065.00 | Building, Floor and premises cleaning or maintenance Establishment | 10% |
| S066 | S066.00 | Lottery’s Ticket Seller | 10% |
| S076 | S076.00 | Social and Games related Club | 10% |
VAT Imposable Goods
| Heading No. | H. S. Code | Description of Goods | VAT Amount |
| 48.01 | Concerned H.S. Code | Newsprint | Taka 1600.00 (Per Metric Ton) |
| 52.05 to 52.07 | All H.S. Code | Cotton | Taka 3/per KG |
| 54.02 to 54.10 & 55.12 to 55.16 | All H.S. Code | Yarn made from combination of man-made fibre and other fibre, which contains the majority of man-made fibre | Taka 3/per kg |
| 69.04 | Concerned H.S. Code | a) General made Brick except Machine (Non-Refractory Building Bricks), Except facing bricks | Taka 450.00 (per thousand) |
| 72.04 | All H.S. Code | Scrap/Ship scrap | Taka 1000 (per Metric Ton) |
| From 72.13 to 72.16 | Concerned H.S. Code | (a) M.S goods which is produced by imported/ local collected re-rollable scrap | Taka 1,400.00 (per Metric Ton) |
So here is the latest updated VAT rate information in Bangladesh. If you have benefited from the above discussion, then share this discussion with those who pay VAT. Then in this case, they will benefit a little. Visit our website for various information about VAT and Taxes. Thank you.
Thanks a Lot
thanks to information was disclosed updated for VAT activities.
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