VAT Rates of Bangladesh For The Year 2022-2024

VAT Rates of Bangladesh For The Year 2022-2023
VAT Rates of Bangladesh For The Year 2022-2023

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.

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