TAX & VAT GUIDE LINE

Updat Finance Act - 2024

"Cover Indiviudal & Corporate Tax
Rate and TDS & VDS and others"

Abstract:

This guideline has been prepared for TAX & VAT informational purpose only (for practice of myself), and is
not intended to provide, and should not be considered/relied on for Income Tax Advice.

Source of Information:
Income Tax Act, 2023;
TDS Rules, 2024, Finance Act 2024 ;
VAT and Supplementary Duty Act, 2012;
VAT and Supplementary Duty Rules, 2016; &
Various Website /Online source.
Knowledge opens the door to opportunity, achievement, success and wealth

Prepared by –

Anup Kumar Roy, ITP,

M.Com (Accounting), EMBA(AIS) (JU), CA(Professinal Level)
Contract No & whatsup: 01725-498598.

We have provide following Servie’s

Income Tax – VAT -

TIN Certificate; TAX Retrun & Assessment. VAT Registrattion (BIN), VAT Retrun & Assessment.
Consultancy Service on VAT & TAX. Training is provided on VAT & TAX.

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Prepared by: Anup Kumar Roy, ITP. CA(CC & PL)
1.0 Guidance on VAT deduction at Source:

1.01 List of VAT deduction at Source (Pls. refer to the Annexure-A ).

1.02 On the Gross Value/Running Bill of Contractor, Construction, Transportation bill, Car repairing, Supplier,
Procurement provider, Rent-a-car bill, bill of printing press and etc, VAT is to be deducted at source as per prescribe
rate.
1.03 VAT Calculation on Gross bill: when VAT is included in the gross value then VAT amount will be calculated
as under:

1.04 Deducted VAT shall be deposited to the Govt. Treasury/Bank within 7 days following the month in
which the payment to the supplier will be made. [SRO No – 179/2022]
1.05 VAT registration certificate and up – to – date VAT Payment/Clearance certificate is to be obtained from the
concerned contractor/company/supplier.
1.06 VAT registration certificate and up – to – date VAT Payment/Clearance certificate are also to be obtained at the
time of tender or issuing work order.
1.07 Tax Calculation on Bill: Tax shall be calculated after deducting VAT from the bill, multiplying by TDS rate. [bw_
bs - 12(2) g~mK - bxt I evt/95(Ask - 1)/138, ZvwiL - 02/05/2006 Lªxt]
1.08 A certificate to be given to the party against VAT deduction at source (Musak – 6.6).
One copy of certificate (as per Musak 6.6) including treasury challan is to be submitted to the respective VAT circle
and another copy shall be provided to the party within 3 (three) working days of depositing deducted VAT amount to
the Govt. treasury and the remaining copy shall be retained at last 5 (five) yeas by the deducting authority. [SRO
No. 240-Ayin/2021/163-Musak, Date: 29/06/2021].

2.0 VAT Exempted Goods and Services:

2.01 VAT Exemption Goods
All goods of 1st Schedule of VAT Act – 2012. SRO. 137-Ayin/2024/243-Musak, Date: 27/05/2024
Some examples are live animals, Poultry, fish, All Rice (Packed or not), corn, all fertilizer, Jute products,
meat, milk, cream, eggs, natural honey, herbs Computer Monitor up to 22-inch, Computer and computer
and spices, vegetables, fruits, cereals, nuts, accessories, computer printer, toner cartridge/Inkjet
natural, sand, natural rubber, animal hides, cartridge, accessories of printer, computer operating
skins, hair and fur, wood/timber, cotton and system, mobile/telephone set modem, network switch, hub,
raw jute etc. router, 3-ply layer surgical mask (including face mask) etc.
2.02 VAT Exemption Service:
All Services of 1st Schedule of VAT Act – 2012. SRO. 137-Ayin/2024/243-Musak, Date: 27/05/2024
Some examples are livelihood services, Printing charge of book, magazine and educational
service for social welfare; services related to materials for students, Book binding, internet (only for
culture; service relating finance and financial providing service to the educational organization),
activities; No-Ac public transport services, Transportation the agro food crops, land seller, Non air
Ambulance services and Airlines services; conditioned tailoring shop and tailors, Tourism space or
Agro seeds stock and distribution services; establishment, Travel agency, photo maker, supply of Jute
Land sale, transfer and registration etc. products, private university, other services – only for dying
printing, finishing & calendaring of Gra -Febricks etc.

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3.0 VAT deduction at source in the case of procurement provider:
Any goods or services exempted from deducting VAT by Statutory Regulatory Order (SRO), if the same
suppliers/provide by the procurement provider, VAT shall be deducted as it is the service of procurement provide; but
VAT shall not be deducted from VAT exempted services as separately mentioned in the SRO (Table – 4) for
procurement provider. [SRO. 137-Ayin/2024/243-Musak, Date: 27/05/2024]

4.0 VAT shall not be deducted at source in the following case

4.01 Manufacture supplied any product and issued Mushak 6.3 mentioning VAT included at standard rate (15%) or
reduced rates shall not be deducted VAT from bill. [SRO. No. 179-Ayin/2022/192-Musak, Date: 01/06/2022].

4.02 Furniture Manufacture supplied any product and issued/presented and certified from VAT Officer Mushak 6.3
mentioning VAT standard rate (15%) shall not be deducted VAT from bill [SRO. No. 179-Ayin/2022/192-Musak,
Date: 01/06/2022].

4.03 Electronic Fiscal Device (EFD)/Sales Data Controller (SDC) nB‡Z Bmy¨K…Z g~mK Pvjvbc‡Î (wdmK¨vj wiwmU)
mieivn MÖnxZvi bvg I wbeÜb b¤^i D‡jøL _vKv mv‡c‡ÿ Dr‡m g~mK KZ©b Kwi‡Z nB‡e bv|

4.04 VAT shall not be deducted at source for purchasing Fuel and bill payment of Gas, Water (WASA), Electricity,
Telephone bill, Mobile phone bill. [SRO. No. 240-Ayin/2021/163-Musak, Date: 29/06/2021].

4.05 Special Consideration FA – 2024 (VAT Related):

A. Justification is the format of VAT Invoice (Mushak – 6.3)

The wording “if applicable” is embedded in the “field of customer’s BIN”. The comparative change in Musk – 6.3 is
given below:
Description Existing Finance Act – 2024 (New) Comments
The field of customer BIN BIN of Customer BIN of Customer (if applicable) It is much justifiable and
is designed in Mushak – pragmatic changes to the
6.3 business

B. Increase of VAT rates (Certain Services)

Nature Service Code Existing Finance Act – 2024 (New Rate)
Auction firm S009.00 10% 15%
Security Service S040.00 10% 15%
Buyer of auctioned goods S060.00 7.5% 15%
Seller of lottery ticket S066.00 10% 15%
Electronic Laundry S013.00 10% 15%
Amusement and Theme Park S076.00 7.5% 15%
C. Production Stage:
Products Existing Finance Act – 2024 (New Rate)
Mango Bar 5% 15%
Different Juice (Mango, Pineapple, Guava, and Tamarind) 5% 15%
Energy Saving Bulb (1 to 50 Watt) 5% 15%
Tube light 5% 15%

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 5.0 Guidance on Income Tax deduction at source:
5.01 List of Tax deduction at source [Pls. refer to the Annexure-A]
5.02 In case of part bill of the same contractor/company/supplier the total of fiscal/income year will be considered for
application of the prescribed rates.
5.03 A certificate relating to tax deducted at source will be issued to the organization/person by whom tax is
deducted at source as per prescribed format of NBR (U/s-145 of ITA - 2023).
5.04 TDS amount shall be deposited to the Govt. Treasury as per following schedule (Income Tax Rules – 2024(9).
Sl. No Time of deduction or Collection Dead line for deposit
01 In respect of any deduction or collection from Within 02 (two) weeks following the end of the
July to May of the financial year month of deduction/collection.
03 In case of deduction or collection on any day Within 07 (Seven) days from the day of deduction
from 1st to 20th day of June of the FY. or collection
03 In case of deduction or collection on any other Next day of deduction or collection
day of June of the FY.
04 The last working day of June of the FY. Same day
5.05 Withholding Tax Return [Section - 177]
(a) Deadline for submitting withholding tax return will be extended to 25th day of the following month, instead of 15th
day of the following month with no time extension facility.

6.0 Tax from Salaries (Income from Job/Service):

6.01 The employer shall deduct tax at source at the time of paying salaries at an average rate applicable to the
estimate total income of the employee. At the time of making such deductions, the amount of deduction may be
increased or decreased for the purpose of adjusting any excess or deficiency arising out of any previous deductions
or failure to make deductions. [Section – 86 of ITA - 2023]
6.02 The rate of individual income tax is given below (For Resident):
Tax Rate for Individual
Assessment Year: 2024-2025
Income/Fiscal Year: 2023-2024
SL. No. Total Income Tax Rate
1 On 1st 3,50,000/- of taxable income Nil
2 On next 1,00,000/- of taxable income 5%
3 On next 4,00,000/- of taxable income 10%
4 On next 5,00,000/- of taxable income 15%
5 On next 5,00,000/- of taxable income 20%
6 On remaining of taxable income 25%
Tax – Free Income Limit
General (Male) – Individual & Firm Tk. 3,50,000/-
Female, Third Gender & Senior Citizens aged 65 Years and Tk. 4,00,000/-
above.
Physically Challenged persons & Third Gender Tk. 4,75,000/-
War – wounded gazette freedom fighter Tk. 5,00,000/-
For parents or legal guardians of physically challenged persons the zero-
tax limit will be increased by Tk.50,000/-. If both father and mother is
assessed then any one will avail this benefit.
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6.03 Minimum Tax: If total income of individual taxpayer exceeds the minimum taxable ceiling after rebate,
minimum taxes are:

Area Minimum Tax

(TK)
Dhaka (South & North) and Chattogram City Corporation 5,000/-
Any other City Corporation 4,000/-
Other areas excluding City Corporation. 3,000/-
N.B: The area means service location, not location of return submission.

6.04 Surcharge: Individual Assesses having net wealth exceeding Tk. 4 crore is liable to pay surcharge (additional
tax) at the following rates:
Sl. Net wealth Rate of surcharge
No
1 Up to Tk.4 crore Nil
2 Over Tk. 4 crore but not more than Tk. 10 crore; 10%
or, Ownership of more than one car/Jeep/Motorcar
or, Ownership of house property more than 8,000 Sft in the city corporation
area.
3 Over Tk. 10 crore but not more than Tk. 20 crore 20%
4 Over Tk. 20 crore but not more than Tk. 50 crore 30%
5 Over Tk. 50 crore 35%

6.05 Calculation of Investment tax rebate:

The amount of investment tax rebate would be lower of below mentioned amounts [ Section - 78]

SL Investment Tax Rebate

1 3% of Total assessed Taxable income (excluding
exempted income, income on which reduced rate or
minimum tax; or
Whichever is lower
2 15% of Actual Investment as per part 03 of the 6th
schedule Part 3; or
3 Tk. 10,00,000 (Ten Lac)

6.06 Environment Surcharge:

Environmental Surcharge is now applicable to individual assessees only. However, the rates of environmental
surcharge remain unchanged for the AYs 2024-2025 & 2025 -2026.

Engine Capacity of motor Car Rate of Each vehicle (BDT)

Up to 1500 cc or 75 kw TK. 25,000
Exceeding 1500 cc or 75 kw but not 2000cc or 100 kw TK. 50,000
Exceeding 2000 cc or 100 kw but not 2500cc or 125 kw TK. 75,000
Exceeding 2500 cc or 125 kw but not 3000cc or 150 kw TK. 1,50,000
Exceeding 3000 cc or 150 kw but not 3500cc or 175 kw TK. 2,00,000
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 Exceeding 3500 cc or 175 kw TK. 3,50,000

 This surcharge will not be refunded nor be adjusted with any other tax liability;
 Here, motor vehicle excludes bus, minibus, coaster, prime mover, truck, lorry, tank lorry, pick – up van, human
hauler, autorickshaw and motor cycle.
 In case of more than one vehicle, surcharge will be exempted on the vehicle with the lowest applicable surcharge.

7.0 Rate of Corporate income Tax (FA - 2024)

Rate of Income Tax: Applicable Tax Rate for Companies are as follows:
Description Tax Rate (FY- Applicable Tax if fails
2024) (upon to meet the condition
compliance
with
condition*
Publicly traded company that issues shares worth more than 10 20% 22.5%
percent of its paid - up capital through initial public offering
(IPO)
Publicly traded company that issues share worth ten percent or 22.5% 25%
less than worth ten percent or less than ten percent of its paid-
up capital through IPO.
Non - public trade company traded company 25% 27.5%
One person Company (OPC) 20% 22.5%
Publicly trade bank, insurance and financial institution (except 37.5% Condition not applicable
merchant bank)
Non - Publicly trade bank, insurance and financial institution 40% Condition not applicable
Merchant Bank 37.5% Condition not applicable
Company producing all sorts of tobacco items including 45%+2.5%(sur Condition not applicable
cigarette, bidi, chewing tobacco and gul. charge)
Publicly trade mobile operator company 40% Condition not applicable
Non - Publicly trade mobile operator company 45% Condition not applicable
Trust, Fund, Associate of Persons and other taxable 25% 27.5%
entities.
Co - Operative Societies registered under Co - Operative 20% Condition not applicable
Society Act - 2001.
Private University, Private medical College, Private dental 15% Condition not applicable
College, Private engineering college or private college solely
dedicated to imparting education on ICT.
All Non – Resident entities except companies, association of 30% Condition not applicable
persons and Bangladesh non -residence
Capital Gain for company 15% Condition not applicable
Capital Gain for Trust and Fund 15% Condition not applicable
Dividend 15% Condition not applicable
 Condition: All receipts and income must be transacted through bank transfer and every single transaction
above Tk. 5 lakhs and annual investment over Tk. 36 lakhs of expenses and investment must be made
through bank transfer.
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8.0 Basis of Calculation of Tax from Service/Job (ITA-2023 & FA – 2024):

Sl. Salary/Benefit in cash or kind Taxable/Tax – free limit

No.
1 Any Income from Service or job: Salary
Fully Taxable [u/s-32]
or other any benefit
2 Income from Employee Share Scheme Fully Taxable [u/s-32]
3 Untaxed arrear/due salary or Fully Taxable [u/s-32]
4 Any receipt (cash or other form) from
Fully Taxable [u/s-32]
Employer “Past or Future”
5 Exemption [U/s - 77(1)(a) & 6th 1/3 of Total income form Job or 4,50,000 (Four lac and
Schedule Part-1(27) –(ITA – 2023)] fifty thousand) Taka whichever is lower

8.01 Tax Exemptions:

8.02 Under Section 76 (6th Schedule Part – 1 (Para – 35 & 36) [update FA - 2024]:
(a) Receipt through bank transfer will not be required for claiming tax exemption on gifts from spouse, parents and
children. However, the gift has to be shown in the income tax return of both giver and receiver;
(b) Any person may voluntarily pay tax at a regular rate on any exempted income;

9.0 Investment allowance for Tax Rebate [U/s-78 of ITA-2023] [update FA - 2024]
9.01 Taxpayers are entitled to enjoy tax rebate of some investments and expenses. Tax rebate calculations
on allowable investment allowance are:
9.02 According to section 77(2) and part-3 of the 6th schedule, the following investment and
donations are eligible for tax rebate:

[A] Investment:
1. Life insurance premium (Para-1); (up to 10% of the face value of policy).
2. Employee's contribution to provident fund to which P.F. Act 1925 (Para-4)
3. Both employees and employers’ contribution to Recognized provident Fund (Para-5)
4. Employee's contribution to approved superannuation fund in which the employee is a participant
(Para-6)
5. Contribution to any DPS up to Tk. 1,20,000 (One Lac and Twenty Thousand) per year at any
scheduled bank or any financial institution (Para-7)
7. Investment in the following instruments (up to Tk. 5 Lac) (Para – 7):
i. Any sort of savings certificates but the condition is that it must be hold till the maturity;
ii. Unit certificates and Mutual Fund certificates issued by ICB or any other Financial institution;
or
iii. Government Bonds and securities; or

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 iv. Bangladesh Government Treasury Bond.
8. Investment at shares, debenture or mutual fund either primary & secondary listed with any Stock
exchange in Bangladesh. (Para-8).
[B]Donation:
1. Rural charitable hospital approved by the Government (Para -10)
2. Organization for the welfare of the retarded people approved by the social welfare Department and
NBR (Para-11)
3. Donation or charity received by charitable organizations (which does not generate service revenue
exceeding BDT 10 million) approved by respective Taxes Commissioner. (Para – 12) (FA-24).
4. Donation or Charity received by any person approved by the NGO Bureau; (FA-24)
5. Service Charge of the microcredit organizations which only deal with microcredit activities
(applicable from AY 2026 -2027). However, any part of service charge income that is not used for
microcredit activities will be taxed. (FA – 24);
6. Part of received by beneficiaries of a trust or participants of a fund, on which Trust or fund paid tax
(Para – 15) & (FA – 24):
7. Gift received form spouse, parents or children, subject to the condition that both the giver and
receiver properly show the gift in the income tax returns, If the gift is received form aboard through
proper banking channel, it will suffice the requirement of tax exemption (Para 35) (FA-34);
8. Capital gains earned by individuals from trading listed company shares and funds’ units up to BDT
5 million or 50 lakhs, excepts sponsors, directors or placement shareholders; (Para – 36, FA –
24)
9. Donation to institution of public welfare or educational institute approved by Government. (Para-
13)
10. National level institution set up in memory of the liberation War (Para-14)
11. Following change have been made for ITES (Para-21 & update FA – 24) “1st July,24 to 30th
June, 2027.
Exiting Services (Withdrawn) New Services
National wide telecommunication transmission AI – Based solution development
network
IT Process outsourcing Blockchain based solution development
Website hosting Software is as a service
Graphic information service Data science
Overseas medical transcription Geographic information service
Search engine optimization
Cloud service
System integration

11 (a) A complete list of IT Enabled services for which tax exemption will be allowed to 30th June 2027 is
as follows:
 AI based solution development;
 Blockchain based solution development;
 Robotics process outsourcing;
 Software as a service;

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 Cyber security service;
 Digital data analytics and data science;
 Mobile application development service;
 Mobile application development service;
 Software development and customization;
 Software test lab service;
 Web listing, website development and service;
 IT assistance and software maintenance service;
 Geographic information service;
 Digital animation development;
 Digital graphics design;
 Digital data entry and processing;
 E – learning platform and e – publication;
 IT freelancing;
 Call center service;
 Document conversion, imaging and digital archiving.

Provided that to avail tax exemption benefit all transactions pertaining to income, expenditure and
investment will have to be made through banking channel.

9.03 Special Tax Rate [Seventh Schedule, Para - 4]

Income tax rate for companies not required to submit returns under section 166 (2) will be 20% gross
income. However, following types of income are exclude:

(a) Tax exempted income;

(b) Donation or grant;
(c) Taxes, levies and duties.

9.04 Corporate Social Responsibility (CSR) activity to get tax rebate:

Corporate Social Responsibility [SRO 229- dated 04-07-2011, SRO.223 dated 27/06/2012
and SRO 186- dated 01-07-2014]
Allowable Limit and Tax Rebate:

The allowable investment allowance (CSR) is the lower amount of the following three:

SL Investment Allowable Tax Rebate

1 20% of total income or; Tax Rebate will be

2 Tk. 12,00,00,000/= (Twelve Core)/120 Whichever is lower computed @ 10% on
million; or is to be treated as such expenditure for
3 Actual Investment (CSR) eligible amount. CSR with the
maximum limit.

Note: If the actual expenditure exceeds this limit, such amount exceeding the limit to cannot be

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 used to compute tax rebate.

Conditions: To claim tax rebate against CSR, the company must fulfill the following conditions:
1.Must pay salaries and allowances to its worker regularly and must have waste treatment plant if it
involves with the production of industrial goods;
2. Must pay income tax, VAT and duty timely and must repay institutional loans;
3. Can only donate money to the institutions recognized by the government for the purpose of CSR;
4. Must fulfill all rules as per Bangladesh Labour Law, 2006.
5. Amount spent for CSR will not be considered as business expenditure.
6. Documents in support of actual CSR expenditure to be submitted to the concerned DCT.
7. Submit CSR plan to NBR and obtain exemption certificate.
However, no company can charge such expenditure on account of CSR in manufacturing or profit and
loss account. Such company shall also submit sufficient documents with DCT to prove whether the
expenditure claimed as CSR is really spent.
Area of CSR: To encourage the companies to contribute towards the society, a new provision has been
introduced in 2009 through an SRO and thereafter the area has been expanded in 2010 and further
modified in 2011.In the year 2012 two new areas have been included and one area shifted to 6th Schedule
(Part-A) Para-47. In 2014 one new area has been added. The present areas are:
1.Donation through any government bodies to reduce the misery of people of areas affected by natural
calamities like Cyclone, Earthquake, Hurricane, Flood etc.;
2. Donation to the institutions engaged in the establishment of old home and its management;
3. Donation to any social organization engaged in the Welfare of mentally or physically disable people;
4. Donation to the educational institutions engaged in educating street / homeless children;
5. Donation to such institutions engaged in housing projects for people living in slums;
6. Donation to social organizations involved in building public awareness on women-right and
against dowry system;
7. Donation to organizations involved in feeding and rehabilitating orphan / homeless children;
8. Donation to organizations involved in research on liberation war, campaign to uphold the spirit
of liberation war and welfare of freedom fighters;
9. Donation to organizations engaged in maintaining healthy sewerage systems in Chittagong
hill tract, alluvial land, river breakage areas;
10. Donation to organizations engaged in the treatment of hare-lipped, cataract; cancer, leprosy;
11. Donation to individuals and organizations engaged in providing Medicare services to the Acid
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Victims;
12. Donation to specialized hospital providing free medical services to poor patients and work for
improving the quality of treatment e. g., hospitals for Cancer, Lever, Kidney, Thalassemia, Eye and
Cardio.
13. Donation to public universities;
14. Donation to any government recognized educational institution established for providing
educational scholarship and financial assistance to poor freedom fighters’ children along with
promoting technical and vocational education to the poor meritorious students;
15. Donation to government or MPO included private educational institution engaged in
establishing lab for training computer or IT or implementing English education programs;
16. Donation to organizations engaged in providing technical and vocational training to unskilled
or semi-skilled workers for exporting manpower;
17. Donation to organizations engaged in the development of infrastructure and training for sports
at national level;
18. Donation to national level museum established or to be established for preserving the memory
of education war;
19. Donation to national level institutions engaged in protecting the memory of the father of the
nation; and;
20. Donations made to non-profit voluntary social welfare organizations engaged for running
rehabilitation center, creation of awareness and treatment of HIV, AIDS and Drug addicted
21. Donations made to non-profit voluntary social welfare organizations engaged for running
rehabilitation center for recovered children/women of cross boarder trafficking.
22. Donation to Govt. approved fund for helping victims of natural disaster or for any tournament
or for any national level program.
14. Advance Payment of Tax: [Section – 154&155 of ITA - 2023]
Any person whose income exceeds Tk. 6 Lakhs he/she is liable for Advance Payment of Tax. The advance tax
payment is as equal to four installments:
Date of Financial Year (1st July to 30th June) Payable Amount (BDT)
15 September
th 25% (Twenty Five Percent)
15th December 25% (Twenty Five Percent)
15 March
th 25% (Twenty Five Percent)
15th June 25% (Twenty Five Percent)
Minimum 75% of the total tax is to be deposited to the Treasury/Bank before the ending of the income/fiscal
year, otherwise fine will be imposed @ 10% simple interest per annum on the amount shortage of the 75%
[U/s -162(1) ].

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 Schedule of VDS & TDS
[Covering Finance Act - 2024, JUNE 30, 2024]
2/(21) ÒDr‡m Ki KZ©bKvixmËvÓ -
(K) †KvbmiKvwimËv;
(L) GbwRI welqK ey¨‡iv ev mgvR †mev Awa`ßi KZ©„K Aby‡gvw`Z †Kvb ‡emiKvwi cÖwZôvb;
(M) †Kvb e¨vsK, exgv †Kv¤úvbx ev Abyiƒc Avw_©K cÖwZôvb;
(N) †Kvb gva¨wg‡KvËi (Post - Secondary) wkÿv cÖwZôvb;
(O) †Kvb wjwg‡UW †Kv¤úvbx;
(P) e„nr Ki`vZv BDwbU (g~j¨ ms‡hvRb Ki) Gi AvIZvfz³ cÖwZôvb;ev
(R) 10 (`k) †KvwU UvKvi AwaK evwl©K Uvb©Ifvihy³ †Kvb e¨w³ ev cÖwZôvb (Update FA-24) |

Ò†hvMvb`viÓ-Dr‡mKZ©b wewagvjv-2021 Gi wewa-4 (K) :

Dr‡m KZ©bKvix KZ©…K ‡hvMvb`vi ‡mevi wecix‡Z Dr‡m gymK KZ©‡bi ‡¶‡Î Abymibxq t-
(K)"‡hvMvb`vi" A_© ‡Kv‡Ukb ev `icÎ ev Kvh©v‡`k ev Ab¨weafv‡e ‡Kv‡bv gš¿bvjq, wefvM ev `ßi, Avav-miKvwi
ev ¯^vqËkvwmZ ‡Kv‡bv ms¯’v, ivó«xq gvwjKvbvaxb ‡Kv‡bv cÖwZôvb, ¯’vbxq KZ©…c¶, cwil` ev Abyiƒc ‡Kv‡bv ms¯’v,
GbwRI welqK e¨y‡iv ev mgvR‡mev Awa`ßi KZ©…K Aby‡gvw`Z ‡Kv‡bv ‡emiKvwi cÖwZôvb, ‡Kv‡bv e¨vsK, exgv
‡Kv¤úvwb ev Abyiƒc Avw_©K c«wZôvb, ‡Kv‡bv gva¨wgK ev Z`~aŸ© ch©v‡qi wk¶v cÖwZôvb Ges ‡Kv‡bv wjwg‡UW
‡Kv¤úvwbi wbKU c‡Yi wewbg‡q Ae¨vnwZ c«vß mieivn e¨wZZ ‡h ‡Kv‡bv cY¨ ev ‡mev ev DfqB mieivn K‡ib Ggb
‡Kv‡bv e¨w³, cÖwZôvb ev ms¯’v| myZivs, Drcv`K wnmv‡e wbewÜZ e¨w³ e¨ZxZ Ab¨ mKj e¨w³ hvnviv Dr‡m
KZ©bKvix mËvi wbKU ‡Kv‡Ukb ev `icÎ ev Kvh©v‡`k ev Ab¨weafv‡e cb¨ ev †mev mieivn K‡i Zvnviv ‡hvMvb`vi
wnmv‡e we‡ewPZ nB‡e| ‡hBmKj ‡mevi mywbw`©ó msÁv iwnqv‡Q ‡mB mKj ‡mev ‡hvMvb`vi wn‡m‡e MY¨
nB‡e bv|
(L) c«Ávcb Øviv Ae¨vnwZ c«vß ‡Kv‡bv cY¨ ev ‡mev ‡hvMvb`vi KZ©…K mieivn c«`v‡bi ‡¶‡Î ‡hvMvb`vi ‡mev wnmv‡e
mieivn M«nYKvix‡K Dr‡m KZ©b Kwi‡Z nB‡e; Z‡e [c«Ávc‡b ‡hvMvb`vi wnmv‡e c…_Kfv‡e Ae¨vnwZ c«vß ‡mev ] D³
KZ©‡bi AvIZv ewnf©~Z wnmv‡e we‡ewPZ nB‡e; Ges

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*[‡hvMvb`vi: (‡mevch©vq) (Ref: SRO137-AYIN/2024/243-MUSAK, DATE: 27/05/2024)
(K) ¯‥y‡ji wUwdb mieivn
(L) RvZxq wk¶vμg I cvV¨cy¯ÍK ‡evW© KZ©…K c«`Ë Kvh©v‡`k Gi wecix‡Z gyw`«Z cÖv_wgK I gva¨wgK ¯ÍiGes mggvb
ch©v‡qi cvV¨cy¯ÍK mieivn
(M) Zyjv mieivn
(N) I‡q÷ GÛ ¯‥¨vc ‡ccvi mieivn
(O) fv½v Kvu‡Pi UyKiv (Cullet) mieivn
(P) cøvw÷K eR¨© mieivn
(Q) wR‡jwUb K¨vcmy‡ji DcKiY wn‡m‡e e¨eüZ Miæ I gwn‡li nvo
(R) w÷jwgj I dvDwÛ« wk‡í ¯’vbxqfv‡e msM…nxZ ¯‥ª¨vc/ fv½vix mieivn
(S) cvURvZ cY¨ mieivn
(T)cyivZb e¨vUvwi mieivn]

 AvB‡bi 3q Zdwm‡j †gvZv‡eK Aby‡”Q` (1) G hvnv wKQzB _vKzK bv †Kb, Ò¯’vbxq e¨emvqxÓch©v‡q mKj c‡Y¨i
mieiv‡ni ‡ÿ‡Î g~mK nvi nB‡e 5 (cvuP) kZvsk| Z‡e Jla I †c‡Uªvwjqvg RvZxq c‡Y¨i †ÿ‡Î ¯’vbxq e¨emvqx
ch©v‡q g~mK nvi nB‡e h_vµ‡g 2.4 kZvsk Ges 2 kZvsk| GZ`e¨ZxZ, f~wg Dbœqb ms¯’vi †ÿ‡Î g~m‡Ki nvi
nB‡e 2 kZvsk I feb wbg©vb ms¯’vi †ÿ‡Î g~m‡Ki nvi nB‡e h_vµ‡g 1 - 1600 eM©dz‡Ui Rb¨ 2 kZvsk,
1601 eM© dzU n‡Z Z`yaŸ© mvB‡Ri †ÿ‡Î 4.5 kZvsk Ges †h †Kvb mvB‡Ri cybt †iwR‡óªk‡bi †ÿ‡Î 2 kZvsk|
 e¨vL¨vt Òe¨emvqxÓ ej‡Z Ggb e¨w³‡K eySvB‡e whwb ZrKZ©„K Avg`vwbK…Z, µqK…Z, AwR©Z, AwR©Z ev Ab¨ †Kvb
fv‡e msM„nxZ c‡Y¨i †Kvb iƒc AvK…wZ, cÖK…wZ, •ewkó¨ ev ¸bMZ cwieZ©b bv Kwiqv c‡Yi wewbg‡q Ab¨ †Kvb
e¨w³i wbKU weµq ev Ab¨wea fv‡e n¯ÍvšÍi K‡ib|
 c‡Y¨i mieiv‡ni Rb¨ Avjv`v Dr‡m KZ©‡bi †Kvb nvi †`qv nq bvB| mKj Ki‡hvM¨ mieiv‡ni wecix‡Z cÖ‡hvR¨
Ki nviB ‡mB mKj ‡ÿ‡Î cÖ‡hvR¨ Dr‡m KZ©‡bi nvi wnmv‡e we‡ewPZ n‡e|

‡h mKj †ÿ‡Î Dr‡m g~mK KZ©b Ki‡Z n‡e bv:

1| Drcv`bKvix 15% nv‡i ev n«vmK…Z nv‡i ev mywbw`©ó Ki D‡jøL c~e©K g~mK - 6.3 Pvjv‡bi gva¨‡g mieivn Ki‡j
Dr‡m g~mK KZ©b Ki‡Z n‡e bv|
2| wewa (3) Dc-wewa (2) G ewY©Z Q‡K D‡jøwLZ (Gm.Avi.I. bs-240-AvBb/2021/163-g~mK ) 43 wU †mev
e¨ZxZ Ab¨ †Kvb †mevi ‡ÿ‡Î g~mK - 6.3 Pvjv‡bi gva¨‡g mieivn Ki‡j Dr‡m g~mK KZ©b Ki‡Z n‡e bv|
3| R¡vjvbx †Zj, M¨vm, cvwb (Iqvmv), we`y¨r, †Uwj‡dvb, †gvevBj †dvb cwi‡mevi wej cwi‡kv‡ai †ÿ‡Î Dr‡m
g~mK KZ©b Ki‡Z n‡e bv|

4| AvB‡bi cÖ_g Zdwm‡j D‡jøwLZ cY¨ I †mev mg~‡ni †ÿ‡Î Dr‡m g~mK KZ©b Ki‡Z n‡e bv| (SRO137-
AYIN/2024/243-MUSAK, DATE: 27/05/2024)|
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5| evsjv‡`‡ki evB‡i Aew¯’Z f~wg, ißvwbi wbwgË cY¨ I †mev mieivn BZ¨vw`i †ÿ‡Î Dr‡m g~mK KZ©b Ki‡Z n‡e
bv|
6| weÁvcbx ms¯’v Ges †Uwjwfkb I AbjvB‡b m¤úªPv‡ii gva¨‡g Abyôvb kxl©K †mev cÖ`vbKvix cÖwZôvb Ges
Avmevec‡Îi Drcv`K 15% nv‡i g~mK D‡jøL c~e©K ivR¯^ Kg©KZ©v KZ©„K cÖZ¨vwqZ g~mK - 6.3 Pvjvb cÖ`vb Ki‡j
Dr‡m KZ©b Ki‡Z n‡e bv|
7| Electronic Fiscal Device (EFD)/Sales Data Controller (SDC) Bmy¨K…Z g~mK Pvjvb c‡Î mieivn
MÖnxZvi bvg wbeÜb b¤^i D‡jøL _vKv mv‡c‡ÿ Dr‡m g~mK KZ©b Ki‡Z n‡e bv|
†Kvb cÖK‡íi AvIZvq †Kvb †mev MªnYKvix KZ©…K cÖ‡`q g~j¨ ms‡hvRb Ki hw` †mev MªnYKvix ev, †ÿÎgZ, †mevi
g~j¨ ev Kwgkb cwi‡kvaKvix e¨w³ †mevi g~j¨ ev Kwgkb cwi‡kva Kv‡j wba©vwiZ cØwZ‡Z Dr‡m Av`vq ev KZ©b c~e©K
miKvwi †UªRvwi‡Z Rgv K‡ib Ges D³ †mev mieivn Kvix e¨w³ KZ„©K D³ mgy`q ‡mevi Ask we‡kl mieiv‡ni
j‡ÿ¨ †Kvb mve-K›Uªv±i, G‡R›U ev Ab¨ ‡Kvb †mev mieivnKvix e¨w³‡K wb‡qvM K‡ib, †mB ‡ÿ‡Î D³ †mev
mieivnKvixi mve-K›Uªv±i, G‡R›U evwb‡qvMK…Z Ab¨ ‡Kvb †mev mieivnKvix e¨w³i wbKU nB‡Z, D³ †mevi Dci
cÖv_wgK chv©‡q cÖ‡hvR¨ g~j¨ ms‡hvRb Ki Av`vq ev KZ©b Ges miKvwi †UªRvwi‡Z Rgv cÖ`v‡bi `vwjwjK cÖgvYvw`
Dc¯’vcbv mv‡c‡ÿ g~j¨ ms‡hvRb Ki GB ‡¶‡Î c«‡hvR¨ nB‡e bv weavq cybivq Dr‡m g~j¨ ms‡hvRb Ki Av`vq Kiv
hvB‡e bv; Z‡e, cÖK‡íi AvIZvq cY¨ μ‡qi †ÿ‡Î GB weavb cÖ‡hvR¨ nB‡e bv|(Ref: section 49(5) of VAT &
SD Act 2012]
8| "¯’vb I ¯’vcbv fvov M«nYKvix" ‡mevi ‡¶‡Î fvov M«nYKvix KZ©…K fvovi Dci 15 (c‡b‡iv) kZvsk nv‡i mgy`q
g~mK Av`vq Kwi‡Z nB‡e| Z‡e ¯’vb I ¯’vcbv fvov M«nYKvix ‡hB me ‡¶‡Î g~mK Av`vq Kwi‡Z nB‡e bv|-
(K) wbewÜZ ev ZvwjKvfy³ c«¯ÍyZKviK ev Drcv`bKvix c«wZôvb KZ©…K KviLvbv fvov;
(L) m¤ú~Y© AvevwmK Kv‡R e¨env‡ii Rb¨ c«`Ë myweav Ges evwbwR¨K D‡Ï‡k¨ e¨eüZ AbwaK 150 (GKkZ cÂvk)
eM© dzU AvqZ‡bi ‡Kvb ¯’vcbv;
(M) Z_¨ c«hyw³ wbf©i ‡mev A_©vr ‡mevi ‡KvW S099.10 Gi AvIZvq wbewÜZ c«wZôvb KZ©…K ‡Kvb ¯’vb ev ¯’vcbv
fvov M«n‡bi ‡¶‡Î; Ges
(N) bvix D‡Ï¨v³v KZ©…K cwiPvwjZ e¨emvi ‡kv-iæ‡gi fvov][Ref: SRO137-AYIN/2024/243-MUSAK, DATE:
27/05/2024]

09| kyb¨ nvi wewkó mieivnt g~j¨ ms‡hvRb Ki I m¤ú~iK ïéAvBb - 2012 Gi aviv 21 Gi AvIZvq k~b¨ nvi
wewkó mieiv‡ni †ÿ‡Î Dr‡m g~mK KZ©b Kwi‡Z nB‡e bv| hw` †Kvb mieivn Ae¨vnwZ cÖvß Ges k~b¨ nvi wewkó
Dfq nq, Zvn‡j D³ mieivnwU k~b¨ nvi wewkó n‡e| ‡hgb - euvavB ms¯’v; Uªv‡fj G‡RwÝ; d‡Uv wbg©vZv; fzwg

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weµqKvix; †emiKvwi wek¦we`¨vjq Ges ‡gwW‡Kj I BwÄwbqvwis K‡jR; Rbkw³ ivßvwbKvix cÖwZôvb; ÷K I
wmwKDwiwU †eªvKvi; Uz¨i Acv‡iUi BZ¨vw` (SRO 137/24)|

aviv - 15 Dcaviv - 3 Abyhvqx -

GB AvB‡b wfbœZi wKQz bv _vwK‡j, Ki‡hvM¨ mieivn ev Ki‡hvM¨ Avg`vwbi †ÿ‡Î g~mK nvi nB‡e 15 (c‡bi)
kZvsk|
Z‡e, kZ© _v‡K †h, miKvi Rb¯^v‡_© Z„Zxq Zdwm‡j mywb©w`óK…Z †h †Kvb cY¨ ev †mevi †ÿ‡Î n«vmK…Z g~m‡Ki nvi
wKsev mywb©w`ó cwigvY Ki wba©viY Ki‡Z cvi‡e:
AviI kZ© _v‡K †h, †Kvb wbewÜZ e¨w³ Z„Zxq Zdwm‡j ewY©Z n«vmK…Z g~mK nvi wKsev mywb©w`ó K‡ii cwie‡Z©
wba©vwiZ c×wZ‡Z 15 kZvsk nv‡i g~mK cÖ`vb Ki‡Z cvi‡e|
Dr‡m g~mK KZ©bKvixi KiYxq:
1| mieivnKvix Ki Pvjvb cÎ g~mK - 6.3 Rvwi bv Kwi‡j, Dr‡m Ki KZ©bKvix mËv mieivnKvixi wbKU n‡Z †Kvb
mieivn MÖnY Kwi‡e bv Ges mieivnKvix‡K D³ mieiv‡ni wecix‡Z †Kvb g~j¨ cwi‡kva Kwi‡e bv| Z‡e hw` cÖ‡hvR¨
†ÿ‡Î mieivn MÖnY K‡i _v‡Kb, †mB †ÿ‡Î mieivn MÖnxZv cÖ‡hvR¨ g~mK cwi‡kv‡a `vwq _vK‡eb|(Ref:Section 49(2)
of VAT & SD Act 2012)
2| Dr‡m g~mK KZ©b Kvix mËv ev mieivn MÖnxZv wbewÜZ nB‡j-[(K) mieivn M«nxZv Dr‡m KZ©bK…Z ev Av`vqK…Z
g~mK cY cwi‡kva mswkøó Ki ‡gqv` mgvwßi 7 (mvZ) w`‡bi g‡a¨ wba©vwiZ A_©‣bwZK ‡Kv‡W miKvwi ‡KvlvMv‡i
‡U«Rvwi Pvjv‡bi gva¨‡g Rgv c«`vb Kwi‡eb; Z‡e Dr‡m g~mK KZ©bKvix mËv ev mieivn MÖnxZv g~mK wbewÜZ bv
nB‡j mieivnKvix‡K cY cwi‡kv‡ai 15 w`‡bi g‡a¨ Dr‡m KwZ©Z g~mK wba©vwiZ A_©‣bwZK †Kv‡W miKvwi †KvlvMv‡i
Rgv cÖ`vb c~e©K 3 (wZb) Kvh© w`e‡mi g‡a¨ dig g~mK 6.6 G wZb cÖ‡¯’ Dr‡m Ki KZ©b mb`cÎ `vwLj Kwi‡eb,
GKwU Abywjwc mieivnKvix‡K cÖ`vb Kwi‡eb Ges GKwU Abywjwc 5 (cvuP) ermi msiÿY Kwi‡eb|
3| †hme †ÿ‡Î Dr‡m g~mK KZ©b Kwi‡Z nB‡et AvB‡bi Z…Zxq Zdwm‡j D‡jøwLZ 15 (c‡b‡iv) kZvs‡ki wb‡¤œ
n«vmK…Z nvi ev mywbw`©ó K‡ii wecix‡Z D‡jøwLZ cY¨ mg~n n«vmK…Z nvi ev mywbw`©ó K‡ii wecix‡Z D‡jøwLZ cY¨ mg~n
mieivn MÖn‡Yi †ÿ‡Î mieivn MÖnbKvix Dr‡m KZ©bKvix mËv nB‡j mgy`q g~j¨ ms‡hvRb Ki Dr‡m KZ©b Kwi‡Z
nB‡e|
4| wnmveiÿY Kg©KZ©v wej cwi‡kv‡ai 3 (wZb) Kvh© w`e‡mi g‡a¨ dig g~mK 6.6 wZb cª†¯’ Dr‡m Ki KZ©b
mb`cÎ Bmy¨ Kwiqv Dnvi g~jKwc I †UªRvwi Pvjv‡bi g~jKwc mswkøó g~mK mv‡K©‡j `vwLj Kwi‡eb, GKwU Abywjwc
mieivnKvix‡K cÖ`vb Kwi‡eb Ges GKwU Abywjwc Dr‡m g~mK KZ©bKvix mËv ev mieivn MÖnxZv‡K cÖ`vb Kwi‡eb
whwb Dnv 5(cuvP) ermi ch©šÍ msiÿY Kwi‡eb|

mieivnKvixi KiYxq:
1| mieivnKvix g~mK - 9.1 G Bmy¨K…Z g~mK - 6.3 Abyhvqx weµq cÖ`k©b Ki‡eb Ges ( †UªRvix Pvjvb
Kwcmn) cÖvß g~mK - 6.6 Abyhvqx cieZ©x 3 Ki ‡gqv‡`i g‡a¨ n«vmKvix mgš^q MÖnY Ki‡eb|
P a g e | 14
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 "VAT rate of services for the FY: 2024-25 & TAX rate service ITA-2023 & Update FA-2024"
SL. VDS at Source
Name of Service Description of Service TAX at Source (2024-25)
No. (2024-25)
01 mvwf©m †KvW S001.10 ‡nv‡Ujt K¬vemn †Kvb cÖwZôvb †hLv‡b mvgwqKfv‡e Accommodation Rental Service –
Ac Hotel - 15%
‡nv‡Uj Ae¯’vb Kiv hvq| TAX @ 5% [Sec-109 of ITA-
Non - Ac - 7.5%
2023]
‡i‡¯Ívivt K¬vemn †Kvb cÖwZôvb †hLv‡b Ab¨Î †fv‡Mi Catering Service –
02 mvwf©m †KvW S001.20 Rb¨ Lv`¨ ev cvbxq weµq Kiv nq| wZb ZviKv gv‡bi Ac Restaurant - 5% On Commission Tax @ 10%
‡i‡¯Íviv †nv‡Uj I g‡`i evi Av‡Q Ggb †i‡¯Íviv Gi AvIZvf~³ Non -Ac Restaurant - Gross bill Amount @ 2%
5% [Sec-90 & Rule-4 of ITA-2023
n‡e bv|
(SRO – 161/24, Note – 2]
‡W‡Kv‡iUim I K¨vUvivm©t hviv dzj, iwOb KvMR, evwZ, Catering Service –
03 mvwf©m †KvW S002.00 mvwgqvbv, AvmevecÎ ev Ab¨ †Kvb fv‡e feb, gvV ev On Commission Tax @ 10%
‡W‡Kv‡iUim I K¨vUvivm© hvbevnb mw¾ZKiY K‡ib A_ev †Kvb Abyôv‡b Gross bill Amount @ 2%
VAT @ 15%
†µvKvwiR mieivn K‡ib A_ev Lv`¨ ev cvbxq [Sec-90& Rule-4 of ITA-2023
cÖ¯‘Z,mieivn ev cwi‡ekb K‡i _v‡Kb| (SRO – 161/24, Note – 2&3]
mvwf©m †KvW S00 3.10 ‡gvUi Mvoxi M¨v‡iR Ges IqvK©mct ‡hLv‡b †h †Kvb Motor Garage or Workshop –
04 I 20 ‡gvUi Mvoxi cÖKv‡ii hvwš¿K hvbevnb †givgZ, Kbfvm©b ev mvwf©wms VAT @ 10% Tax @ 8%
M¨v‡iR Ges IqvK©mc I Kiv nq|
[Sec-90& Rule-4 of ITA-2023, (SRO –
WKBqvW© 161/24, Note – 2]

wbg©vYms¯’vt hviv evwYwR¨K wfw³‡Z feb, moK, gnv- Payment to Contractors

(Manufacturing, process or
05 mvwf©m †KvW S004.00 moK, †mZz ev †h †Kvb ai‡Yi AeKvVv‡gv wbg©vY, Conversion, Civil work, construction,
wbg©vYms¯’v †givgZ, iÿYv‡eÿY I †h †Kvb ai‡Yi ¯’vqx ev A¯’vqx VAT @ 7.5% engineering or any other similar
ms¯’vcb| †hgb Gwmi e¨e¯’v, dj mwmwjs I wjdU Gi Work)
@ 7%
KvR BZ¨vw` K‡i _v‡Kb| [SRO – 161/24, Note – 1]

Page 15 of 34
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 cb¨Mvit Ggb †Kvb Db¥y³ ev Ab¨wea ¯’vb †hLv‡b †h
06 mvwf©m †KvW S005.10 I †Kvb cY¨, c‡Y¨i wewbgq ev Ab¨ †Kvb fv‡e gRy` ev Warehouse Rental Service –
20.cb¨Mvi (‡÷vi, msiÿ‡Yi e¨e¯’v Kiv nq| †h †Kvb cY¨ msiÿ‡Yi VAT @ 15% Tax @ 5%
IqvinvDR I †cvU©) mnvqK cÖZ¨ÿ ev c‡ivÿ mKj cÖ¯‘ywZg~jK Kg©KvÛI Gi [Sec-109of ITA-2023]
AvIZvf~³|
weÁvcbxms¯’vt ‡Kvb cY¨/‡mev ev Ab¨ ‡Kvb cÖPvibvi
07 mvwf©m †KvW S007.00 D‡Ï‡k¨ evwYwR¨K wfwˇZ ‡Kvb bvg ev ai‡Yi weÁvcb Avdertisement Published
weÁvcbx ms¯’v| cÖ¯ÍyZ ev cÖ¯‘yZK…Z weÁvcb †h †Kvb gva¨g ev cš’vq cÖPvi Orgznization –
VAT @ 15%
ev cÖPvi Kv‡h© mvnvh¨ Kiv| hv †Kvb e¨w³/cÖwZôvb ev Tax @ 5%
†Kvb ms¯’vi I‡qemvBU, cwÎKv, mvgwqwK, g¨vMvwRb [Sec-92 of ITA-2023 ]
BZ¨vw` Gi AbjvBb ev Ad - jvB‡b cÖPvi Kiv |
Payment to Contractors or Suppliers-
Supply of books other than Govt. -3%
08 mvwf©m †KvW S008.10 QvcvLvbvt ‡Kvb cy¯ÍK, cwÎKv †h †Kvb bv‡gi ev ai‡Yi If others ---------5%
VAT @ 10%
QvcvLvbv Qvcvi Kv‡R wb‡qvwRZ e¨w³ ev cÖwZôvb| [Sec-89& Rule-3 of ITA-2023
[SRO – 161/24, Note – 1]
wbjvgKvix ms¯’vt miKvix ev ‡emiKvix wbjv‡gi Goods or property Sold by Public
09 mvwf©m †KvW S009.00 Av‡qvRb ev cwiPvjbv Kv‡R wb‡qvwRZ e¨w³ ev VAT @ 15%[FA- Auction –
wbjvgKvix ms¯’v cÖwZôvb| 2024 ] Tax @ 10% & 1% (in case of tea)
[Sec-133 of ITA-2023 ]
f~wg Dbœqb ms¯’vt evwYwR¨K wfwˇZ f~wgi Dbœqb mvab If R- 3 Kha – 3% or GA SL.13
10 mvwf©m †KvW S010.10 f~wg c~e©K c‡Yi wewbg‡q D³ DbœqbK…Z f~wg weµq ev n¯ÍvšÍi VAT @ 2% – 5%
Dbœqb ms¯’v Kv‡R wb‡qvwRZ e¨w³ ev cÖwZôvb| [Sec – 89 of ITA – 2023& Rule - 3]
f~wg wbg©vY ms¯’vt evwbwR¨K wfwˇZ µqK…Z ev †h †Kvb 01-1600 Square feet - 2% 7%
Above 1600 " - 4.5% [Sec – 89 of ITA – 2023 & Rule - 3]
11 mvwf©m †KvW S010.20 f~wg Dcv‡q cÖvß f~wgi Dci c‡bi wewbg‡q D³ wbwg©Z feb Re - Registration - 2%
wbg©vY ms¯’v weµq ev n¯ÍvšÍi Kv‡R wb‡qvwRZ e¨w³ ev cÖwZôvb|
‡Uwj‡dvb I B›Uvi‡bU ms¯’vt evwbwR¨K wfwˇZ c‡Yi Telephone VAT @ Internet Service –
15% Tax @ 10% [Sec-90 & Rule-4 of
Page 16 of 34
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12 mvwf©m †KvW S012.10 wewbg‡q B›Uvi‡b‡Ui gva¨‡g †hvMv‡hvM ¯’vcb ev Z_¨ - & ITA-2023 (SRO –161/24]
‡Uwj‡dvb mvwf©m †KvW Av`vb cÖ`v‡bi e¨e¯’vKvix †Kvb e¨w³ ev cÖwZôvb| Internet VAT @ 5% (Details Note – 2)
[No VDS as per 1stschedule if service provided u/s. code [TDS exempted, if service is ITES as per
S012.14 B›Uvi‡bU ms¯’v 6th schedule part 1 para 21)]
S012.14]
hvwš¿K jwÛªt evwYwR¨K wfwˇZ hvwš¿K c×wZ‡Z †Kvb Cleaning Service –
13 mvwf©m †KvW S013.00 †cvkvK, cwi”Q` ev Dnvi Ask we‡kl ev †h †Kv‡bv On Commission Tax @ 10%
hvwš¿K jwÛª ai‡bi e¯¿, Av”Qv` ev †gvoK †avjvB, Bw¯¿, is, wicy, VAT @ 10% Gross bill Amount @ 2%
KvUv ev cwjwm Kwievi Kv‡h© wb‡qvwRZ †Kv‡bv e¨w³, [Sec-90& Rule-4 –of ITA-2023
cÖwZôvb ev ms¯’v| (SRO –161/24]

B‡ÛwUs ms¯’vt evwbwR¨K wfwˇZ †`kx ev we‡`kx †µZv Indenting Commission –

14 mvwf©m †KvW S014.00 we‡µZvi g‡a¨ †hvMv‡hvM ¯’vcb ev Z_¨ Av`vb - cª`v‡bi Tax @ 8%
B‡ÛwUs ms¯’v e¨e¯’vKvix †Kvb e¨w³ ev cÖwZôvb| VAT @ 5% [Sec-90& Rule-4 of ITA-2023
(SRO –161/24] (Details Note –
2)
‡d«BU d‡ivqvWvm©t c‡bi wewbg‡q cb¨ †gvoKRvZKiY Fright &Forwar Service –
15 mvwf©m †KvW S015.10 ev A‡b¨i Øviv †gvoKRvZK…Z ev †gvoKRvZ e¨ZxZ cY¨ On Commission Tax @ 10%
‡d«BU d‡ivqvWvm© eywKs Gi gva¨‡g MšÍe¨ ¯’‡j †cÖi‡Yi Kv‡R cwienb VAT @ 15% Gross bill Amount @ 2.5%
[Sec-90 & Rule-4 –of ITA-2023
e¨emv msµvšÍ Kvh© m¤úv`Kvix †Kvb e¨w³ ev cÖwZôvb|
(SRO – 161/24, , Note – 2]

wK¬qvwis I d‡ivqvwWs ms¯’v c‡bi wewbg‡q we‡`k n‡Z

16 mvwf©m †KvW S015.20 Avg`vbxK…Z ev we‡`‡k ivßvbx‡hvM¨ †Kvb cb¨ ïé C & F Agency Commission –
wK¬qvwis I d‡ivqvwWs ms¯’v msµvšÍ KvR m¤úbœ Kivi j‡ÿ¨ Kv÷gm AvB‡bi VAT @ 15% Tax @ 10%
AvIZvq jvB‡mÝ cÖvß †Kvb e¨w³ ev cÖwZôvb| [Sec-122 & ITA-2023]

Page 17 of 34
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 Uªv‡fj G‡RwÝt A_© Kwgkb wfwˇZ †Kv‡bv hvÎx cwienb 0.30% of the total value of the
VAT @ 0%
17 mvwf©m †KvW S016.00 cÖwZôv‡bi c‡ÿ hvÎx mvavi‡Yi wbKU GK ¯’vb nB‡Z tickets of the airlines or any
[SRO No.137-
Uªv‡fj G‡RwÝ Ab¨ ¯’v‡b hvZvqv‡Zi Rb¨ wUwKU weµq Kv‡h© wb‡qvwRZ charge for carrying cargo by air
Ain/2024/243- excluding few taxes.
†Kvb cÖwZôvb ev ms¯’v| Musuk] [Section – 95 of ITA-2023]
Kgy¨wbwU †m›Uvit c‡bi wewbg‡q weevn, Rb¥w`b,
Service for Covention Hall or
18 mvwf©m †KvW S017.00 †mwgbvi ev mvgvwRK, ivR‣bwZK Abyôvb m¤úv`‡bi Confernce Centre –
Kgy¨wbwU †m›Uvi wbwg‡Ë mvgwqKfv‡e fvov cÖ`Ë †Kvb feb ev cÖv½b VAT @ 15%
Tax @ 5%
Lv`¨ I cvwb I cwi‡ekbI Gi AšÍf~©³| [Sec-110 of ITA-2023]

Pjw”PÎ ózwWIt A_© Pjw”PÎ †iKwW©s Gi myweav msewjZ Payment to Actor, Actress,
19 mvwf©m †KvW S018.00 †Kv‡bv ¯’vb, cÖv½b ev feb hvnv A‡_©i wewbg‡q e¨envi VAT @ 10% Producer etc –
Pjw”PÎ ózwWI Kwievi my‡hvM cÖ`vb Kiv nq| Tax @ 10%
[Sec-93 of ITA-2023]
Rwic ms¯’vt evwYwR¨K wfwˇZ Avg`vbxK…Z, ißvwbZe¨,
20 mvwf©m †KvW S020.00 †`‡ki Af¨šÍ‡i gRy` ev mieivnK…Z c‡Y¨i Rwic, exgv
Rwic ms¯’v msµvšÍ Rwic, f~wg Rwic ev Ab¨ †Kvb Rwic Kv‡R
Fee of Survery –
wb‡qvwRZ e¨w³ I cÖwZôvb| c‡Yi wewbg‡q †h †Kvb
VAT @ 15% Tax @ 15%
ai‡Yi ivmvqwbK cixÿv, †h †Kvb wel‡qi m¤¢ve¨Zv [Sec-101 of ITA-2023]
hvPvB ev †Kvb cÖwZôv‡bi gvb cÖZ¨qb, cvidi‡gÝ
m¤úv`bvKvixI Gi AšÍif~©³|

21 mvwf©m †KvW S021.00 cøvU cøvU ev g~jabx hš¿cvwZ fvov ms¯’vt c‡bi wewbg‡q †Kvb Plant and Machinery Rental
ev g~jabx hš¿cvwZ fvov cøv›U ev g~jabx hš¿cvwZ Ab¨ †Kvb e¨w³ ev cÖwZôvb‡K Service -
VAT @ 15%
ms¯’v e¨env‡ii my‡hvM cÖ`vbKvix e¨w³ ev cÖwZôvb| TAX @ 5%
[Sec-109 of ITA-2023]

Page 18 of 34
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22 mvwf©m †KvW S022.00 wgóvbœ fvÛvit Òwgóvbœ fvÛviÓ A_© wgóvbœ ev wgóvbœ RvZxq
wgóvbœ fvÛvi Lv`¨ mvgMÖx cÖ¯‘ZKiY ev weµ‡q wb‡qvwRZ †Kvb e¨w³, Others Service –Tax @ 10%
VAT @ 7.5%
cÖwZôvb ev ms¯’v| [SRO – 161/24, Note – 2]

23 mvwf©m †KvW S023.10 Pjw”PÎ cÖ`k©K (†cÖÿvM„n)t ÒPjw”PÎ cÖ`k©K Payment to Actor, Actress,
Pjw”PÎ cÖ`k©K (†cÖÿvM„n) (†cÖÿvM„n)Ó A_© `k©K‡`i Dc‡fv‡Mi Rb¨ evwYwR¨K Producer etc –
wfwˇZ Pjw”PÎ cÖ`k©bKvix ev cÖ`k©‡bi e¨e¯’vcbvKvix VAT @ 10% Tax @ 10%
[Sec-93 of ITA-2023]
†Kv‡bv e¨w³, cÖwZôvb ev ms¯’v |

Pjw”PÎ cwi‡ekKtÒPjw”PÎ cwi‡ekKÓ A_© Pjw”PÎ Payment to Actor, Actress,

24 mvwf©m †KvW S023.20 cÖ‡hvRbv ev wbg©Zv ev wb‡e`K ms¯’v ev cÖwZôv‡bi wbKU Producer etc –
VAT @ 10%
Pjw”PÎ cwi‡ekK| nB‡Z msM„nxZ Pjw”PÎ| Tax @ 10%
[Sec-93 of ITA-2023]
Avmevec‡Îi Drcv`Kt Ggb †Kvb e¨w³ ev cÖwZôvb Payment to Suppliers-

25 mvwf©m †KvW S024.10 hviv AvmevecÎ cÖ¯‘Z ev †givgZ K‡i mieivn K‡ib| In case supply of all goods -5%
VAT @ 7.5% [Sec-89 & Rule-3 of ITA-2023
Avmevec‡Îi Drcv`K (wet `ªt KviLvbv n‡Z mivmwi †fv³vi wbKU mieivn
(SRO – 161/24, Note - 2]
Ki‡j f¨vU - 15%)

Avmevec‡Îi wecYb †K›`ªt wbR¯^ ev A‡b¨i Øviv In case supply of all goods -5%
26 mvwf©m †KvW S024.20 cÖ¯‘ZK…Z AvmevecÎ weµ‡qi ¯’vb| (wet `ªt 7.5% nv‡i [Sec-89 & Rule-3 of ITA-2023
Avmeve c‡Îi wecYb †K›`ª µq Pvjvb bv _vK‡j f¨vU - 15%) VAT @ 7.5% (SRO – 161/24, Note - 2] (SRO –
161/24, Note - 2]

27 mvwf©m †KvW S025.00 Iqvmvt cvwb mieivn I cqtwb¯‥vkb AvBb 1996 Gi VAT @ 15%
Iqvmv Aax‡b cÖwZwôZ KZ©„cÿ| N/A

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 exgv †Kv¤úvbxt Rxeb exgv e¨ZxZ Ab¨vb¨ mKj exgvi
28 mvwf©m †KvW S027.00 †ÿ‡Î exgv cwjwmi gva¨‡g ÿwZc~i‡Yi e¨emv msµvšÍ VAT @ 15% Insurance Company
exgv †Kv¤úvbx Kv‡R wb‡qvwRZ e¨w³ ev cÖwZôvb| (wKQz †ÿ‡Î Tax @ 5% (General not LIP)
Ae¨vnwZcÖvß) [Sec-100 of ITA-2023]

Kzwiqvi mvwf©mt ‡`‡ki Af¨šÍ‡i ev †`‡ki evB‡i evZ©v,

29 mvwf©m †KvW S028.00 msev`, `wjjcÎ, cY¨ (10 †KwR ch©šÍ) †cÖiY Ges Courier Service –
Kzwiqvi mvwf©m †gvevBj, †dvb, Bb›Uvi‡bU ev Ab¨ ‡Kvb gva¨‡g On Commission Tax @ 10%
†hvMv‡hvM Av`vb cÖ`v‡b wb‡qvwRZ (S015.00 †Z VAT @ 15% Gross bill Amount @ 2%
[Sec-90 & Rule-4 –of ITA-2023
wbewÜZ e¨ZxZ) e¨w³ ev cÖwZôvb|
(SRO – 161/24, Note – 2]

30 mvwf©m †KvW S031.00 c‡bi wewbg‡q Ki‡hvM¨ cY¨ †givgZ ev mvwf©m Gi Kv‡R
c‡bi wewbg‡q Ki‡hvM¨ wb‡qvwRZ e¨w³ ev cÖwZôvbt wbR¯^ cøvU, †gwkbvix ev
VAT @ 10% Tax @ 5%
cb¨ †givgZ ev mvwf©m Gi hš¿cvwZ Øviv A‡b¨i gvwjKvbvaxb †Kvb Ki‡hvM¨ cY¨
[Except VAT [Sec-90 & Rule-4 –of ITA-2023
Kv‡R wb‡qvwRZ e¨w³ ev †givgZ ev mvwf©wms Gi Kv‡R wb‡qvwRZ e¨w³ ev exempted goods] (SRO – 161/24, Note – 2]
cÖwZôvb cÖwZôvb|

31 mvwf©m †KvW S032.00 Kbmvj‡UwÝ dvg© I mycvifvBRvix dvg©t ‡h †Kvb Advisory or Consultancy Service
Kbmvj‡UwÝ dvg© I civgk©K †mev Kv‡R wb‡qvwRZ e¨w³ ev cÖwZôvb whwb –
mycvifvBRvix dvg©| †Kvb m¤¢ve¨Zv hvPvB cÖKí cÖYqb I ev¯Íevqb ev VAT @ 15% Tax @ 10%
cwiKíbv cÖYqb I ev¯Íevq‡bi civgk© cÖ`vb K‡i _v‡K| [Sec-90 & Rule-4 –of ITA-2023
(SRO – 161/24, Note – 2]

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 BRviv`vit ‡Kvb ¯’vb ev ¯’vcbv A_ev †Kvb ¯’vei m¤úwZ
32 mvwf©m †KvW S033.00 ev †Kvb ¯’v‡b cÖ‡ekvwaKv‡ii BRviv MÖnbKvix e¨w³ ev Lease Property (not more than ten
years) –
BRviv`vi cÖwZôvb Ges D³iæc BRviv cÖ`vb e¨wZ‡i‡K wbR¯^ VAT @ 15%
Tax @ 4%
e¨e¯’vcbvq BRvivi ¯’vb ev ¯’vcbvi †Uvj, wd, LvRbv
[Sec-128 of ITA-2023 ]
msMªnKvixI Gi AšÍf~©³|
33 mvwf©m †KvW S034.00 AwWU GÛ G¨vKvDw›Us dvg©t ‡Kvb e¨w³ ev cÖwZôv‡bi Professional Service –
AwWU GÛ G¨vKvDw›Us dvg© evwl©K ev †Kvb wbw`©ó †gqv‡`i Avq - e¨q wbixÿv wnmve Tax @ 10%
VAT @ 15%
A_ev wnmve cixÿv ev msiÿ‡Yi Kv‡R wb‡qvwRZ e¨w³ [Sec-90 & Rule-4 –of ITA-2023
ev cÖwZôvb| (SRO – 161/24, Note – 2]
wkwcs G‡R›Ut wkwcs G‡R›U Gi A_© Customs Act,
Shipping Agency Commission –
34 mvwf©m †KvW S035.00 1969 (Act No. IV of 1969) Gi section 2(g)
Tax @ 8%
wkwcs G‡R›U ‡Z msÁvwqZ Gi AvMgb, Ae¯’vb I cÖ¯’v‡b mswkøó e¨emv VAT @ 15%
[Sec-90 & Rule-4 –of ITA-2023
cwiPvjbvKvix (we‡`kx wkwcs jvB‡bi G‡R›U mn e¨w³ (SRO – 161/24, Note – 2]
ev cÖwZôvb|
Payment to Suppliers-
35 mvwf©m †KvW S037.00 ‡hvMvb`vit ‡Kv‡Ukb, `icÎ, Kvh©v‡`k ev Ab¨weafv‡e Industrial Raw Materials-------3%
‡hvMvb`vi Dr‡m KZ©bKvix mËvi wbKU (Ae¨vnwZ cÖvß e¨ZxZ) †h In case supply of all goods ----5%
†Kvb cY¨ ev ‡mev mieivn K‡ib Gb †Kvb e¨w³ ev VAT @ 7.5% [Sec-89 & Rule-3 of ITA-2023
cÖwZôvb| Drcv`K wn‡m‡e wbewÜZ I ‡h mKj †mevi
(SRO – 161/24] (Details Note –
mywbw`©ó msÁv i‡q‡Q Zv e¨ZxZ mKj e¨w³ ev cÖwZôvb
†hvMvb`vi wn‡m‡e we‡ewPZ n‡e| 1)

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 wmwKDwiwU mvwf©mt ‡h †Kvb ¯’vei ev A¯’vei m¤úwZ, Private Security Service –
36 mvwf©m †KvW S040.00 feb Kg‡cø·, AsMb, Awdm ev Ab¨ †h †Kvb ai‡Yi On Commission Tax @ 10%
wmwKDwiwU mvwf©m ¯’vcbv ev †Kvb e¨w³i e¨w³MZ wbivcËv weav‡bi Rb¨ VAT @ 15% Gross bill Amount @ 2%
[FA-2024] [Sec-90 & Rule-4 –of ITA-2023
cÖnix, Kg©x, Rbej ev hš¿cvwZ mieivn Kv‡R wb‡qvwRZ
(SRO – 161/24, Note – 2]
e¨w³ ev cÖwZôvb|

37 mvwf©m †KvW S043.00 ‡Uwjwfkb I AbjvBb m¤úªPvi gva¨‡g Abyôvb

‡Uwjwfkb I AbjvBb mieivnKvixt cÖPv‡ii D‡Ïk¨ •ZwiK…Z †h †Kvb Abyôvb
m¤úªPvi gva¨‡g Abyôvb †Uwjwfkb I AbjvBb m¤úªPvi gva¨‡g m¤úªPv‡ii VAT @ 15% 5% [Sec-92]
mieivnKvix D‡Ï‡k¨ mieivn Kv‡R wb‡qvwRZ e¨w³ ev cÖwZôvb|

AvBb civgk©Kt ‡Kvb †P¤^vi ev cÖwZôvb whwb GKKfv‡e

Professional Service –
38 mvwf©m †KvW S045.00 wKsev GK ev GKvwaK Rywbqi AvBRxwe mn‡hv‡M Ab¨
Tax @ 10%
AvBb civgk©K †Kv_vI ¯’vwcZ †P¤^v‡i ev cÖwZôv‡b †Kvb gvgjv ev †Kvb VAT @ 15%
[Sec-90 & Rule-4 –of ITA-2023
civgk© cÖ`vb mn cÖZ¨ÿ ev c‡ivÿ fv‡e D³ wel‡q Kvh© (SRO – 161/24, Note – 2]
wbe©vn K‡ib|
39 mvwf©m †KvW S046.00 ‡nj_ K¬ve I wdU‡bm †m›Uvit Ggb †Kvb ¯’vb †Lvjv Professional Service –
‡nj_ K¬ve I wdU‡bm nDK ev bv nDK †hLv‡b kvixwiK †m․›`h©, kixi MVb ev Tax @ 10%
†m›Uvi| kixi PP©v Kiv‡bv nq ev hš¿cvwZ I myBwgscyj e¨envi VAT @ 15% [Sec-90 & Rule-4 –of ITA-2023
(SRO – 161/24, Note – 2]
my‡hvM †`Iqv ev D³ wel‡q civgk© ev cÖwkÿY †`Iqv
nq|
cwienb wVKv`vit c‡bi wewbg‡q †h †Kvb cY¨ cwienb Transport Service –
Petroleum products
40 mvwf©m †KvW S048.00 c~e©K MšÍe¨ ¯’‡j †c․Qv‡bvi `vwqZ¡ cvjbKvix e¨w³ ev VAT @ 5% &
Tax @ 5%
cwienb wVKv`vi| cÖwZôvb| [Sec-90 & Rule-4 –of ITA-2023
other VAT @ 10%
(SRO – 161/24, Note – 2]

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 hvbevnb fvov cÖ`vbKvixt c‡bi wewbg‡q †h †Kvb ai‡Yi Vehicle rental service, carrying service,
Ride sharing service,
41 mvwf©m †KvW S049.00 Rjhvb ev ¯’jhvb fvov cÖ`vbKvix e¨w³ ev cÖwZôvb| Coworking space providing service,
hvbevnb fvov cÖ`vbKvix| Kvi, Rxc, gvB‡µvevm, evm, †Kvóvi, †Uªb, jÂ, Accommodation providing
VAT @ 15% service including any sharing economy
¯úxW‡evW, Uªjvi, ev Giƒc †h †Kvb hvb| platform - Tax @ 5% &
[Sec-90 & Rule-4 –of ITA-2023
(SRO – 161/24]
42 mvwf©m †KvW S050.10 AvwK©‡U±, B‡›Uvwiqi wWRvBbvi ev B‡›Uvwiqi
AvwK©‡U±, B‡›Uvwiqi †W‡Kv‡iUit c‡bi wewbg‡q ¯’vqx ev A¯’vqx evmfeb, Manufacturing, process or
wWRvBbvi ev B‡›Uvwiqi evwYwR¨K feb, Awdm, iv¯Ív, †mZz, KvjfvU©, fv¯‥h©, Conversion, Civil work,
construction, engineering or
†W‡Kv‡iUi| IfviweªR, d¬vBIfvi, wkÿv cÖwZôvb mn †h †Kvb ai‡Yi
any other similar Work -
AeKvVv‡gv wbg©v‡bi bKkv cÖYqb I †h †Kvb ai‡Yi
Tax @ – 7%
AeKvVv‡gvi wfZiKvi †m․›`h© e„w× K‡í wWRvBb, Kó (SRO – 161/24, Note – 1]
VAT @ 15%
Gw÷‡gU cÖYqb A_ev Zv ev¯ÍevqbKvix e¨w³ ev
cÖwZôvb|

MÖvwdK wWRvBbvit c‡bi wewbg‡q gy`ªY, B‡jKUªwbK ev

43 mvwf©m †KvW S050.20 PjwPÎ gva¨g e¨envi c~e©K welq MÖvwdK Gi mgš^q `k©b Tax @ – 7%
MÖvwdK wWRvBbvi| ‡hvM¨ gva¨g ev wWRvBb, †jv‡Mv, †eªvwkqvi, wbDR (SRO – 161/24, Note – 1]
†jUvi, †cv÷vi, mvBb, weR‡bm KvW©, †cv÷ KvW©, VAT @ 15%
Bbf‡qm, cy¯ÍKev G ai‡Yi Ab¨ †Kvb `k©b ‡hvM¨ cY¨
m„wóKvix e¨w³ ev cÖwZôvb|

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 BwÄwbqvwis dvg©t c‡bi wewbg‡q feb, iv¯ÍvNvU, †mZz,
44 mvwf©m †KvW S051.00 KvjfvU©, fv¯‥h©, Ifvi weªR, d¬vBIfvi, wkÿv cÖwZôvb
BwÄwbqvwis dvg©| mn †h †Kvb ai‡Yi A‡evKvVv‡gvMZ wWRvBb I Kó VAT @ 15% Tax @ – 7%
Gw÷‡gU cÖYqb K‡ib A_ev Zv Z`viwK ev ev¯Íevqb (SRO – 161/24, Note – 1]
Kvix e¨w³ ev cÖwZôvb|
kã I Av‡jvK miÄvg fvov cÖ`vbKvixt c‡bi wewbg‡q Gross bill – 2% ;
45 mvwf©m †KvW S052.00 kã †Kvb mvgvwRK, `ßwiK, ivR‣bwZK ev †h †Kvb Abyôv‡b Bill with commission – 10% .
I Av‡jvK miÄvg fvov e¨env‡ii D‡Ïk¨ †h †Kvb ai‡Yi kã miÄvg ev Av‡jvK (Calculation N-3 (Higher of A &
VAT @ 15%
B)
cÖ`vbKvix| miÄvg fvov cÖ`bKvix e¨w³ ev cÖwZôvb| [Sec-90 & Rule-4 –of ITA-2023
(SRO –161/24]
‡evW© mfvq †hvM`vbKvixt Ggb †Kvb e¨w³ whwb †Kvb Honoraium –
46 mvwf©m †KvW S053.00 Dr‡m KZ©b Kvix cÖwZôv‡bi †evW© ev evwl©K mvaviY VAT @ 10%
Tax @ 10%
‡evW© mfvq †hvM`vbKvix| mfvq wd ev m¤§vbxi wewbg‡q †hvM`vb K‡ib| [Sec-90 & Rule-4 –of ITA-2023
(SRO –161/24]
DcMÖn P¨v‡b‡ji gva¨‡g weÁvcb cÖPiKvixt †Kvb cb¨ ev
47 mvwf©m †KvW S054.00 †mev wecYb ev cÖPv‡ii D‡Ïk¨ †Kvb weÁvcb cÖ¯‘ZKvix Avdertisement Published
DcMÖn P¨v‡b‡ji gva¨‡g cÖwZôv‡bi D‡Ïk¨ †Kvb weÁvcb cÖ¯‘ZKvix cÖwZôv‡bi Orgznization –
VAT @ 15%
weÁvcb cÖPiKvix| gva¨‡g weÁvcb cÖ¯‘Z c~e©K †Kvb RvZxq ev AvšÍ©RvwZK Tax @ 5%
f~wg‡Z ev gnvKv‡k ¯’vwcZ DcMÖn P¨v‡b‡ji gva¨‡g [Sec-92 of ITA-2023 ]
cÖPv‡ii e¨e¯’vKvix e¨w³ ev cÖwZôvb|
48 mvwf©m †KvW S056.00 e¨vswKs I bb - e¨vswKs †mev cÖ`vbKvixt ‡Kvb ivóqZ¡, LC Commission –
e¨vswKs I bb - e¨vswKs †`wkq ev we‡`wk evwYwR¨K e¨vsK| Import Tax @ 5% ; & Local Tax
†mev cÖ`vbKvix| VAT @ 15% @ 1%,2% & 3% on applicable
casese.
[Sec-96 & 97 of ITA-2023 ]

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 ‡gvevBj e¨vswKs †mev cÖ`vbKvixt ‡gvevBj e¨vswKs †mev
49 mvwf©m †KvW S056.10 cÖ`vbKvix A_© Ggb wbewÜZ †mev cÖ`vbKvix whwb ev
‡gvevBj e¨vswKs †mev hvnviv Bangladesh Mobile Finance Service Mobile Financial Service –
cÖ`vbKvix| (MFS) Gi AvIZvq evsjv‡`k e¨vsK nB‡Z Mobile Tax @ 10%
VAT @ 15%
Financial Services (MFS) cÖ`v‡bi j‡ÿ¨ h_vh_ [Sec-90 & Rule-4 –of ITA-2023
jvB‡mÝ cÖvß nBqv‡Qb wKsev evsjv‡`k WvKwefvM nB‡Z (SRO –161/24]
GZ`msµvšÍ †mev cÖ`v‡bi j‡ÿ¨ h_vh_ Aby‡gv`b cÖvß
nBqv‡Qb|
we`y¨r weZiYKvixt hviv Drcvw`Z we`y¨r, µxZ we`y¨r ev Electricity Service (Wheeling
50 mvwf©m †KvW S057.00 Ab¨ †Kvb Dcv‡q cÖvß we`y¨r c‡Yi wewbg‡q †fv³vi charge) –
VAT @ 5%
we`y¨r weZiYKvix| wbKU mieivn K‡ib| [No VDS as per 1st schedule if Tax @ 3% [Sec-90 & Rule-4 –of
service provided u/s. code S057] ITA-2023 (SRO – 161/24]
51 mvwf©m †KvW S058.00 PvU©vW© wegvb ev †nwjKÞvi fvov cÖ`vbKvix ms¯’vt Ggb Rental Servce –
PvU©vW© wegvb ev †nwjKÞvi †Kvb e¨w³, cÖZôvb ev ms¯’v whwb c‡Yi wewbg‡q †Kvb Tax @ 5%
VAT @ 15% [Sec-90 & Rule-4 –of ITA-2023
fvov cÖ`vbKvix ms¯’v| e¨w³, cÖwZôvb ev ms¯’v‡K PvU©v‡i wegvb ev †nwjKÞvi
(SRO –161/24]
fvov cÖ`vb K‡ib|
wbjvgK…Z c‡Y¨i †µZvt Ggb †Kvb e¨w³, cÖZôvb ev
Goods or property Sold by Public
52 mvwf©m †KvW S060.00 ms¯’v whwb A‡_©i wewbg‡q wbjvg Wv‡Ki gva¨‡g ev `icÎ Auction –
wbjvgK…Z c‡Y¨i †µZv Øviv ev `icÎ Qvov †Kvb miKvwi, Avav - miKvwi, VAT @ 15% (a) Tax @ 10% on selling price;
¯^vqZ¡kvwmZ cÖwZôvb, †emiKvwi ms¯’v (GbwRI), e¨vsK, [FA-2024] (b) 1%in case of tea;
exgv ev Ab¨ †Kvb Avw_©K cÖwZôvb, wjwg‡UW †Kv¤úvbx ev (c) No tax in case of sale of plot
(land)
wkÿv cÖwZôv‡bi ¯’vei ev A¯’vei m¤úwË evwYwR¨K ev
[Sec-133 of ITA-2023]
e¨w³MZ e¨env‡ii D‡Ïk¨ µq Kwiqv _v‡Kb|

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 Payment to Suppliers-
VAT @ 10% In case supply of all goods -5%
53 mvwf©m †KvW S063.00 ‡UBjvwis mc I †UBjvm©t ‡h †Kb ai‡Yi cwi‡aq
[only Ac Tailors] [Sec-89 & Rule-3 of ITA-2023
‡UBjvwis mc I †UBjvm© †cvkvK ev mvR m¾vi Rb¨ Kvci ev Pvgov ev Abyiƒc
(SRO – 161/24, Note - 2]
(kxZvZc wbqwš¿Z) `ªevw` KvwUs, wWRvBb I †mjvBKvix e¨w³ ev cÖwZôvb|
mvwf©m †KvW S065.00 feb, †g‡S I A½b cwi¯‥vi ev iÿYv‡eÿY Kvix ms¯’vt Cleaning Service –
54 feb, †g‡S I A½b Ggb †Kvb e¨w³, cÖwZôvb hviv †Kvb cÖwZôv‡bi feb, On Commission Tax @ 10%
VAT @ 10% On Gross bill Amount @ 2%
cwi¯‥vi ev iÿYv‡eÿYKvix †g‡S, I A½b cwi¯‥vi ev iÿYv‡eÿb K‡ib|
(Calculation N-3 (Higher of A & B)
ms¯’v| [Sec-90 & Rule-4 –of ITA-2023
(SRO –161/24]
jUvixi wUwKU weµqKvixt Ggb †Kvb e¨w³, ms¯’v ev VAT @ 15% Income from Lottery –
55 mvwf©m †KvW S066.00 cwÖZôvb whwb Kwgk‡bi wewbg‡q mKj cÖKvi jUvixi [FA-2024] Tax @ 20%
jUvixi wUwKU weµqKvix| wUwKU weµq Kwiqv _v‡Kb| [Sec-118 of ITA-2023]
Bwg‡MÖkb Dc‡`óvt Ggb †Kvb e¨w³ ev cÖwZôvb hviv Professional Servce –
56 mvwf©m †KvW S067.00 c‡Yi wewbg‡q we‡`k Mgb ev we‡`wk bvMwiKZ¡ jv‡fi VAT @ 15% Tax @ 10%
Bwg‡MÖkb Dc‡`óv| D‡Ï‡k¨ †Kvb e¨w³ ev cÖwZôvb‡K civgk© cÖ`vb mn [Sec-90 & Rule-4 –of ITA-2023
(SRO - 161/24]
cÖZ¨ÿ ev c‡ivÿfv‡e Kvh©µg K‡ib|
Abyôvb Av‡qvRKt Ggb †Kvb e¨w³ ev cÖwZôvb hviv Event Management Service –
57 mvwf©m †KvW S071.00 c‡Yi wewbg‡q Aci †Kvb e¨w³ ev cÖwZôv‡bi ‡h †Kvb On Commission Tax @ 10%
On Gross bill Amount @ 2%
Abyôvb Av‡qvRK| ai‡Yi Abyôv‡bi Av‡qvRb K‡i _v‡Kb| VAT @ 15% (Calculation N-3 (Higher of A & B)
[Sec-90 & Rule-4 –of ITA-2023 (SRO -
161/24]
Services from convention hall,
conference Centre etc 5% (S-110)
58 mvwf©m †KvW S072.00 gvbem¤ú` mieivn ev e¨e¯’vcbv cÖwZôvbt Ggb †Kvb e¨w³ ev Manpower Supply Service –
gvbem¤ú` mieivn ev cÖwZôvb hviv mywb`©ó ev mvwe©K Kvh© m¤úv`‡b c‡Yi wewbg‡q `ÿ, VAT @ 15% On Commission Tax @ 10%
A`ÿ Rbkw³ ev kÖwgK mieivn Ges gwbUwis K‡i _v‡Kb | On Gross bill Amount @ 2%
e¨e¯’vcbv cÖwZôvb| (Calculation N-3 (Higher of A & B)
[Sec-90 & Rule-4 –of ITA-2023 (SRO - 161/24]

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59 mvwf©m †KvW S074.00 ¯’vb ¯’vb I ¯’vcbv fvov MÖnbKvixt Ggb †Kvb e¨w³ ev
Accommodation Rental Service –
I ¯’vcbv fvov MÖnbKvix| cÖwZôvb hviv AvevwmK Kv‡R e¨envi e¨ZxZ c‡Yi VAT @ 15%
TAX @ 5% [Sec-109 of ITA-
wewbg‡q wbw`©ó †gqv‡` e¨envi Kivi AwaKvix n‡q 2023]
_v‡Kb|
‣Zwi †cvkvK wecYbt Ggb †Kvb e¨w³ ev cÖwZôvb hviv
60 mvwf©m †KvW S078.00 ‣Zwi wbR¯^ cÖ¯‘ZK…Z ev A‡b¨i Øviv cÖ¯‘yZK…Z (wbR¯^ e¨vÛ VAT @ 7.5% N/A [Exemption 6thschduel
†cvkvK wecYb| nDK ev bv nDK) †h †Kvb ai‡Yi •Zwi ‡cvkv‡Ki (1)(22)]
Drcv`K I wecbY‡K eySvB‡e|
ivBW †kqvwist ‡Kvb B›Uvi‡bU ev I‡qe ev AbjvBb
Ride Saharing Service –
61 mvwf©m †KvW S080.00 ivBW cøvUdg© ev †gvevBj ev Ab¨ †Kv‡bv B‡j±ªwbK VAT @ 5% Tax @ 5%
†kqvwis| A¨vwcø‡Kkb e¨envi Kwiqv e¨w³ gvwjKvbvaxb [Sec-90 & Rule-4 –of ITA-2023
†gvUihv‡bi gva¨‡g cÖ`Ë †Kvb hvÎx †mev|[No VDS as per (SRO –161/24]
1st schedule if service provided u/s. code S057]
62 mvwf©m †KvW S099.10 Z_¨ - cÖhyw³ wbf©i †mev (Information
Z_¨ - cÖhyw³ wbf©i †mev Technology Enable Service)t AI – Based
(Information Technology solution development; Blockchain based solution VAT @ 5% N/A [Exemption 6thschduel
Enable Service). development; Software is as a service; Data science; (1)(21) as per ITA - 2023]
Geographic information service & etc. (Please see the
11 (a) of VAT & TAX Guideline – 2024)
Ab¨vb¨ wewea †mevt g~j¨ ms‡hvRb Ki I m¤ú~iK ïé Any other Service –
63 mvwf©m †KvW S099.20 AvBb - 2012 Gi cÖ_g Zdwmj AšÍ©f~³ bq, GB Tax @ 10%
Ab¨vb¨ wewea †mev| cªÁvc‡b msÁvwqZ Kiv nq bvB Ges D³ AvB‡bi aviv [Sec-90 & Rule-4 –of ITA-2023
VAT @ 15%
(SRO - 161/24]
126 Abyhvqx Ae¨vnwZ cÖvß bq, c‡b¨i wewbgq cÖ`Ë
Ggb mKj †mev|

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 ¯úÝikxc †mevt ‡Kv¤úvwb †jv‡Mv ev †UªwW© bvg cÖ`k©b Any other Service –
64 mvwf©m †KvW S099.30 Kiv ev †Kvb B‡f‡›Ui bvgKiY Kiv, †Kvb cÖwZ‡hvwMZvq Tax @ 10%
VAT @ 15% [Sec-90 & Rule-4 –of ITA-2023
¯úÝikxc †mev| cyi¯‥vi ¯úÝi Kiv BZ¨vw`| evsjv‡`k RvZxq `‡ji
(SRO - 161/24]
mv‡_ RwoZ I Avw_©K †Kvb Aby`vb Gi AvIZvf~³ bq|

‡µwWU †iwUs G‡RwÝt Ggb †Kvb e¨w³ ev cÖwZôvb hviv Credit Rating Service –
65 mvwf©m †KvW S099.50 c‡Yi wewbg‡q Ab¨ ‡Kvb e¨w³ ev cÖwZôv‡bi Avw_©K VAT @ 7.5% Tax @ 10%
‡µwWU †iwUs G‡RwÝ| Ae¯’v ch©v‡jvPbvc~e©K FY cwi‡kv‡ai mvg_¨© cwigvc [Sec-90 & Rule-4 –of ITA-2023
(SRO - 161/24]
K‡i ev Avw_©K Ae¯’v we‡kølY K‡ib|
AbjvB‡b cY¨ weµqt B‡jKUªwbK †bUIqvK© e¨env‡ii Payment to Suppliers-
66 mvwf©m †KvW S099.60 gva¨‡g †mB mKj cY¨ I †mevi µq - weµq †K eySv‡e In case supply of all goods -5%
VAT @ 5% [Sec-89 & Rule-3 of ITA-2023
AbjvB‡b cY¨ weµq hv BwZc~‡e© †Kvb Drcv`bKvix ev †mev cÖ`vbKvixi wbKU
†_‡K f¨vU cwi‡kvac~e©K M„nxZ n‡q‡Q Ges hv‡`i †Kvb (SRO – 161/24, Note - 2]
wbR¯^ weµq‡K›`ª bvB|
K) h‡š¿i mvnvh¨ e¨ZxZ •Zwi mvaiY BUt (bb& - a. One Section brick field –
67 mswkøó GBP Gm †KvW wi‡d«KUix wewìs weªKm), †dwms G e¨eüZ BU e¨ZxZ| 500UvKv (cÖwZ nvRv‡i) 80,000;
(Heading No 69.04 b.One& half Section " -
1,20,000;
h‡š¿i mvnvh¨ e¨ZxZ/hvwš¿K L) hvwš¿Kc×wZ‡Zevh‡š¿imvnv‡h¨ •Zwi mvaiYBUt (bb&
c.Two Section brick field –
c×wZ‡Z •Zwi BU - wi‡d«KUixwewìsweªKm), †dwms G e¨eüZ BU e¨ZxZ| 1,60,000;
600UvKv (cÖwZnvRv‡i)
Automatic Machine (except-
1,2&3) - 2,20,000.

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 M)h‡š¿i mvnv‡h¨ ev hvwš¿K c×wZ‡Z •Zwi BUt Explanation: For the purpose of
cÖ_g †MÖW - this section, the word "Section"
(1) wZb wQ`ª wewkó BU shall have the same meaning as
800 UvKv (cÖwZ nvRv‡i) defiened in ‡g․mygx BUfvUv cÖ¯‘Z I fvUv
(2) `k wQ`ª wewkó BU
¯’vcb AvBb (59,2013)|[Sec-130 of
(3) m‡Zi wQ`ª wewkó BU
ITA-2023]
(4) gvjwU ‡KviW BU ÒGK †mKkbÒ - A_© m‡e©v”P 1,08,000
N)h‡š¿imvnv‡h¨ evhvwš¿Kc×wZ‡Z •Zwi BUt NbdzU AvqZb ;
wØZxq †MÖW - Ò‡`o †mKkbÒ - A_© m‡e©v”P 1,24,000
(1) wZbwQ`ª wewkó BU 800 UvKv (cÖwZ nvRv‡i) NbdzU AvqZb ;
(2) `k wQ`ª wewkó BU Ò`yB †mKkbÒ - A_© m‡e©v”P 1,24,000
NbdzU AvqZb ; (Gm Avi I 195/2019).
(3) m‡ZiwQ`ª wewkó BU
(N) weªKmwPcm 800 UvKv (cÖwZ 100 Payment to Suppliers-
wmGdwU) In case supply of all goods -5%
600 UvKv (cÖwZ 100 [Sec-89 & Rule-3 of ITA-2023 (SRO
(O) wgKvWe¨vUm
wmGdwU) – 161/24, Note - 2]

68 mswkøó GBP Gm †KvW

Tax @ 0.50%
(Heading No 72.04 ¯…¨vc /kxc¯…¨vc 1000 UvKv cÖwZ ‡gtUb
¯…¨vc /kxc¯…¨vc)
Gg, Gm †cÖvWv±t(K) Avg`vwb/¯’vbxqfv‡e msM„nxZ wi -
1400 UvKv (cÖwZ ‡gtUb);
69 mswkøó GBP Gm †KvW †iv‡j‡ej ¯¿¨vc nB‡Z cÖ¯‘ZK…Z Gg, Gm cY¨| Tax @ 0.50%
(Heading No 72.12 Gg, Gm (L) Avg`vwbK…Z/¯’vbxqfv‡e msM„nxZ †gj‡Uej ¯¿¨vc 1200 UvKv (cÖwZ ‡gtUb)
†cÖvWv± nB‡Z cÖ¯‘ZK…Z mKj cÖKvi we‡jU I BbMU| [Sec-89 & Rule-3 of ITA-2023
(M) we‡jU/BbMU nB‡Z cÖ¯‘ZK…Z Gg Gm cY¨| 1200 UvKv (cÖwZ ‡gtUb) (SRO –161/24] (Details Note –
(N) M`©v/‡gj‡Uej ¯¿¨vc nB‡Z cÖ¯‘yZK…Z BbMU/we‡jU 1)
2200 UvKv (cÖwZ ‡gtUb)
Ges BbMU/we‡jU nB‡Z cÖ¯‘ZK…Z Gg Gm cY¨|

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 (a) Dhaka City Corporation (South &
70 ‡UªW jvB‡mÝ cÖ`vb ev ‡UªW jvB‡mÝ cÖ`vb ev bevqb mgq Ki msMÖnt evwbwR¨K North); Chattagram City Corporation
– 3,000;
bevqb mgq Ki msMÖn jvB‡mÝ cÖ`vb ev bevq‡bi Rb¨ `vwqZ¡cÖvß †Kv‡bv e¨vw³ (b) Any other City Corporation –
ev cÖwZôvb| VAT @ 15%
2,000;
(c) Any Paurashava under any district
headquarter - 1,000; &
(d) Any other paurashava – 500.
Exemption [Sec-89 & Rule-3 of
dz‡qj, M¨vm, gwej, †c‡Uªvj, AK‡Ub, wW‡mj BZ¨vw` wdswjs ‡÷kb †_‡K µ‡qi Exemption [SRO
71 ITA-2023 (SRO –161/24] (Details
‡ÿ‡Î| No.137/24]
Note – 1)
 hvnvi wbKU nB‡Z Ki KZ©b ev msMÖn Kiv nB‡e †mB e¨w³ wiUvb© `vwL‡ji cÖgvb Dc¯’vcb Kwi‡Z e¨_© nB‡j Dr‡m Ki KZ©b ev msMÖ‡ni nvi 50% (cÂvk
kZvsk) AwaK nB‡e|[Sec-142 of ITA-2023]
 cb k‡ãi A_© = Avw_©K †jb‡`b eySv‡e|

‡bvU - 1t wVKv`vi, mieivnKvix BZ¨vw`‡K cÖ`Ë A_© cwi‡kv‡ai wecix‡Z Dr‡m Ki KZ©b| - (1) AvB‡bi aviv 89 (wewagvjv - 2024 (3) Gi Aax‡b
Dr‡m AvqKi KZ©‡bi nvi wb¤œiƒc nB‡e, (SRO No. 161-AIN/IT -36/2024; Income Tax Rules (ITR) – 2024) h_vt-
(K) wmMv‡iU, wewo, R`©v, ZvgvKcvZv ¸jmn †h ‡Kv‡bv ai‡bi ZvgvKRvZ - 10%|
(M) gybyd¨vKPvwis, cÖ‡mm ev Kbfvikb, c~Z© KvR, wbg©vY, cÖ‡K․kj ev mgRvZxq Ab¨ Kv‡Ri Rb¨ m¤úvw`Z Pzw³i wecix‡Z †mev mieiv‡ni †ÿ‡Î wfwË g~‡j¨i
Dci Dr‡m Ki KZ©‡bi nvi - 7% |
(M) (AvqKiwewa- 2024) `dv (K) I (L) e¨ZxZ Ab¨vb¨ †ÿ‡Î wb¤œewY©Z †Uwe‡j G DwjøwLZ nvi Abyhvqx AvqKi KZ©b Kwi‡Z nB‡e t
mviYx- 1
µwgK bs weeiY nvi
1| Gg Gm we‡jU Drcv`‡b wb‡qvwRZ wkícÖwZôv‡bi †ÿ‡Î Ges ¯’vbxqfv‡e µqK…Z Gg Gm ¯¿¨v‡ci †ÿ‡Î| 0.50%
2| ‡c‡Uªvwjqvg †Zj Ges jyweª‡K›U wecY‡b wbhy³ †Zj wecYb †Kv¤úvwb KZ©„K †Zj mieiv‡ni †ÿ‡Î| 0.60%
3| ‡c‡Uªvjcv¤ú †ókb e¨ZxZ †c‡Uªvwjqvg †Zj wecYb †Kv¤úvwbi wWjvi ev G‡R›U KZ©„K †Zj mieiv‡ni †ÿ‡Î| 1%

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 4| avb, Pvj, Mg, Avjy, gvQ, gvsm, wcuqvR, imyb, gUi, †Qvjvgmyi, Av`v, njy`, ïKbvgwiP, Wvj, f~Æv, AvUv, gq`v, jeb, 1%
†fvR¨‡Zj, wPwb, †MvjgwiP, GjvP, `viæwPwb, je½, †LRyi, ‡ZRcvZv, cvU, Zzjv, myZv Ges me ai‡bi d‡ji ‡ÿ‡Î|
5| Gg Gm we‡jU e¨ZxZ wm‡g›U, †j․n ev †j․n cY¨, †d‡ivA¨vjq cY¨ Drcv`‡b wb‡qvwRZ wkícÖwZôv‡bi †ÿ‡Î| 2%
6| ‡Zj ‡kvab (oil refinery) Kvh©µ‡g wbhy³ †Kv‡bv †Kv¤úvwb KZ©„K †Zj mieiv‡ni †ÿ‡Î| 2%
7| M¨vm UªvÝwgk‡b wb‡qvwRZ †Kv¤úvwbi †ÿ‡Î| 3%
8| M¨vm weZi‡Y wbhy³ †Kv¤úvwbi †ÿ‡Î| 3%
9| ¯’vbxq ch©v‡q wbR¯^ Vertical Continuous Vulcanization line iwnqv‡Q Gbiƒc †Kvb †Kv¤úvwb KZ©„K •ZqviK…Z 33 †Kwf nB‡Z 500 3%
†Kwf Extra High Voltage Power Cable mieiv‡ni ‡ÿ‡Î |
10| miKvi, miKv‡ii †Kv‡bv KZ…©cÿ, K‡c©v‡ikb ev miKv‡ii ms¯’v Ges Gi mKj mshy&³ I Aaxb¯’ Awdm e¨ZxZ Ab¨ †Kvb e¨w³‡K 3%
eB mieiv‡ni †ÿ‡Î|
11| wimvB‡Kì wmmv mieiv‡ni ‡ÿ‡Î 3%
12| wk‡ívrcv`‡b e¨eüZ KuvPvgvj mieiv‡ni ‡ÿ‡Î 3%
13| K| mivbx µwgK bs 1 nB‡Z 12 †Z ewY©Z nq bvB Ggb mKj cY¨ mieiv‡ni †ÿ‡Î - 5%
L| aviv 89 D‡jøwLZ Ab¨vb¨ mKj †ÿ‡Î -
(N) †c‡Uªvj cv¤ú ev wmGbwR †ókb KZ©„K †Zj ev M¨vm mieivn‡i †ÿ‡Î Dr‡m Ki KZ©b cÖ‡hvR¨ nB‡ebv|
‡bvU -2t †mevi †ÿ‡Î cwi‡kva nB‡Z KZ©b - †Kv‡bv †mevi Rb¨ †Kv‡bv wbw`©ó e¨w³ K…Z©K wbevmx‡K †Kv‡bv wbw`©ó cwigvY A_© cÖ`vb
Kiv nB‡j A_© cwi‡kv‡ai Rb¨ `vwqZ¡cÖvß e¨w³ A_© cwi‡kv‡ai mgq, "aviv 90 Ges wewa -4 (AvqKi wewa- 2024)"| wb‡¤œv³ miYx †gvZv‡eK
Dr‡m Ki KZ©b Kwi‡eb t -
mviYx- 2
µwgK bs ‡mevi weeiY Ges cwi‡kv‡ai cwigvY nvi
1| Dc‡`óv ev civgk© 10%
2| ‡ckvi †mev (Professional service), cÖhyw³MZ †mev wd (Technical Services fee), ev cÖhyw³MZ mnvqZv wd (Technical Know 10%

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 – how or Technical or Technical assistance fee)|
3| K¨vUvwis; wK¬wbs; msMÖn Ges cybiƒ×vi G‡RwÝ; e¨w³MZ wbivcËv; Rbej mieivn; wµ‡qwUf wgwWqv; Rbms‡hvM; B‡f›U cwiPvjbv;
cÖwkÿY, Kg©kvjv BZ¨vw` cwiPvjbv; Kzwiqvi mvwf©m;c¨vwKs Ges wkdwUs Ges GKB cÖK…wZi Ab¨vb¨ †mev t
(1) Kwgkb ev wd Gi Dc‡i 10%
(2) ‡gvU wej Gi Dci 2%
4| wgwWqv µ‡qi G‡RwÝ †mev
(1) Kwgkb ev wd Gi Dc‡i ; I 10%
(2) ‡gvU wej Gi Dc‡i 0.65%
5| B‡ÛwUs Kwgkb| 8%
wgwUs wd, †Uªwbs wd ev m¤§vbx| 10%
6| †gvevBj †bUIqvK© Acv‡iU, cÖhyw³MZ mnvqZv †mev cÖ`vbKvix ev †gvevBj e¨vswKs Kvh©µ‡g wbhy³ mieivnKvix G‡R›U| 12%
7| ‡µwWU †iwUs G‡RwÝ| 10%
8| ‡gvUi M¨v‡iR ev IqvK©kc| 8%
9| e¨w³MZ K‡›UBbvi †cvU© ev WKBqvW© 8%
10| wkwcs G‡RwÝ Kwgkb 8%
11| w÷f ‡Wvwis/ev_© Ac‡ikb Kwgkb -
(1) Kwgkb ev wd Gi Dc‡i; I 10%
(2) ‡gvU wej Gi Dc‡i 5%
12| (1) Cwienb ‡mev, Mvwo fvov, K¨vwiqs †mev Ges †givgZ I iÿYv‡eÿY †mev ; Ges
5%
(2) ivBW †kqvwis †mev, IqvwKs ‡¯úm mieivn †mev, Avevmb mieivn †mevmn †h ‡Kv‡bv cÖKvi †kqvwis BK‡bvwgK cøvUdg©|
13| we`y¨r mÂvjbvq wb‡qvwRZ ûBwjs PvR© 3%
14| B›Uvi‡bU 10%
15| ‡gvevBj dvBb¨vwÝqvj †mev A_ev Zv‡`i P¨v‡bj cvU©bvi‡`i mvwf©m †Wwjfvwi G‡R›U 10%
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 16| Dc‡i D‡jøwLZ bq Ges †Kv‡bv e¨vsK, BÝy‡iÝ, †gvevBj dvBb¨vwÝqvj †mev A_ev Avw_©K cÖwZôv‡bi †mev cÖ`vb bqGgb †Kv‡bv
10%
†mev|
17 ‡d«BU diIqvW© G‡RwÝi Kwgk‡bi Dci| 10%
18 ‡d«BU diIqvW© eve` cwi‡kvwaZ Kwgkbmn ev Kwgkb e¨wZ‡i MÖm we‡ji Dci| 2.5%
19 µwgK bs 1 nB‡Z 18 ewY©Z nq bvB GBiƒc Ab¨ †Kvb †mev hvnv AvB‡bi †Kvb Ki KZ©b †hvM¨ b‡n| 10%
Example: Say, Bill amount Tk. 1,00,000 + Commission Tk. 12,000 = Gross Bill Tk. 1,12,000.
Note – 3: TDS will be Section – 90, Rule -4 (3):
(A) TDS on Commission (Tk. 12,000 X Tax Rate 10%) = Tk. 1,200;
(B) Gross Bill 1,12,000 X Formula 10% X Tax Rate 10% = Tk. 1,120; {So, TDS is Tk. 1,200 (Higher A & B)}
If only Gross Bill submitte Tk. 1,12,000 (No Commision said bill) TDS will be sec – 90 & Rule – 4(3): Gross bill Tk. 1,12,000 X Tax Rate
2% = TDS Tk.2,240.
Note – 4: TDS will be Section – 90, Rule -4 (4): Media buying agency service:
(A) TDS on Commission (Tk. 12,000 X Tax Rate 10%) = Tk. 1,200;
(B) Gross Bill 1,12,000 X Formula 2.5% X Tax Rate 10% = Tk. 280; {So, TDS is Tk. 1,200 (Higher A & B)}
If only Gross Bill submitted. 1,12,000 (No Commission said bill) TDS will be sec – 90 & Rule – 4(4): Gross bill Tk. 1,12,000 X Tax Rate
0.65% = TDS Tk.728.
Note -5: TDS Sec – 90 R (12): (A) TDS on Commission 12,000 X 10% = Tk. 1,200, (B) GB 1,12,000 X Formula 5% X Tax Rate 10% = 560
so, TDS Tk. 1,200 Higher; If only gross bill Tk. 1,12,000 X 5% = 5,600.

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