2023-24 A_© eQ‡ii †mevi †KvW, f¨vU nvi, Ae¨vnwZi Z_¨ GmAviI b¤^imn
wK Ae¨vnwZi
µt bs ‡mev †KvW Name of Services ‡mevi bvg (evsjvq) f¨vU nvi ‡Kvb †Kvb †ÿ‡Î
Abymv‡i Gm&AviI
kxZZvc wbqwš¿Z
†nv‡Uj (AvevwmK Ges 15% VAT & VDS
S001.10 Hotel
Lvevi GKmv‡_) mKj A¯’vqx †nv‡Uj I ‡i‡¯Íviv (‡eóbx wenxb, we`y¨r
1 SRO 136/23
bb Gwm †nv‡Uj 7.50% VAT & VDS d¨vb wenxb I AbwaK `yBwU ˆe`y¨wZK evwZhy³)
kxZZvc wbqwš¿Z †i‡¯Ívi 5% VAT & VDS
S001.20 Restaurants
bb Gwm †i‡¯Ívivu 5% VAT & VDS
2 S002.00 Decorates & Caterers ‡W‡Kvt I K¨vUvivm© 15% VAT & VDS bvB
S003.10 Automobile Garage & ‡gvUi Mvoxi M¨v‡iR I 10% VAT & VDS
3 workshops IqvK©kc bvB
S003.20 Dockyard WKBqvW© 10% VAT & VDS bvB
4 S004.00 Construction Firm wbgv©Y ms¯’v 7.50% VAT & VDS (K) 30 †k Ryb, 1991 ch©šÍ ¯^ÿwiZ mKj Pzw³i AvIZvaxb
wbgvY© Kvh©µg| (L) 30 †k Ryb, 1991 ch©šÍ RvixK…
Z †Uûvi mg~‡ni wfwZ͇Z 30 †k Ryb, 1993 ch©šÍ
¯^vÿwiZ mKj Pzw³i AvIZvaxb wbgvY© Kvh©µg|
S005.10 Godown cY¨vMvi 15% VAT bvB
5
S005.20 Port e›`i 15% VAT bvB
6 S006.00 Cold Storage wngvMvi -- -- m¤ú~Y© Ae¨vnwZcÖvß
7 S007.00 Advertising Firm we½vcbx ms¯’v 15% VAT & VDS g„Zz¨ msev` Qvcv n‡j
S008.10 Printing Press 10% VAT & VDS cy¯ÍK, mvgwqKA I QvÎ-QvÎx‡`i wkÿvg~jK `ªe¨vw`
8 QvcvLvbv gy`ª‡Yi Pv‡R©i Dci
S008.20 Binding Firm evuavB ms¯’v -- mKj cÖKvi evuavB‡qi Pv‡R©i Dci
9 S009.00 Auctioning Firm 10% VAT & VDS
wbjvgKvix ms¯’v bvB
S010.10 Land Development Agency f‚wg Dbœqb ms¯’v 2% VAT & VDS bvB
2%
1-16000 eM© dzU
10 Commercial and Residential
S010.20 4.50% VAT & VDS bvB
Apartment Builders 1601 n‡Z Z`yaŸ©
cybt †iwR‡÷ªk‡bi †ÿ‡Î 2%
S011.10 Video Cassette Shop wfwWI K¨v‡mU mc 15% VAT bvB
S011.20 Video Game Shop wfwWI †Mg mc 15% VAT bvB
11 S011.30 Video, Audio Recording 15% VAT
Shop wfwWI AwWI †iKwWs m bvB
S011.40 Video, Audio CD Rental wfwWI AwWI wmwW 15% VAT
Shop fvov cÖ`vbKvix bvB
S012.10 Telephone ‡Uwj‡dvb 15% VAT bvB
S012.11 Tele Printer ‡UwjwcÖ›Uvi 15% VAT bvB
S012.12 Telex ‡U‡j· 15% VAT bvB
S012.13 FAX d¨v· 15% VAT bvB
12
S012.14 Internet B›Uvi‡bU 5% VAT ïaygvÎ wkÿv cÖwZôvb‡K †mev cÖ`v‡bi †ÿ‡Î
S012.20 SIM Card or E. SIM Card Tk. 200/-Per VAT
Supplier wmgKvW© mieivnKvix bvB
13 S013.00 Mechanical Laundry hvwš¿K jwÛª 10% VAT bvB
14 S014.00 Indenting Organization Bb‡Ww›Us ms¯’v 5% VAT & VDS bvB
S015.10 Freight Forwards ‡d«BU d‡ivqvwW©s 15% VAT & VDS bvB
15 Clearing & Forwarding
S015.20 wK¬qvwis Ges 15% VAT
Agents d‡ivqvwW©s G‡R›U bvB
16 S016.00 Travel Agency Uª‡fj ms¯’v -- VAT m¤ú~Y© Ae¨vnwZcÖvß
17 S017.00 Community Center KwgDwbwU †m›Uvi 15% VAT bvB
18 S018.00 Cinema Studio Pjw”PÎ ÷zwWI 10% VAT bvB
19 S019.00 Photo Maker d‡Uv wbg©vZv -- VAT m¤ú~Y© Ae¨vnwZcÖvß
20 S020.00 Survey Company Rwic ms¯’v 15% VAT & VDS bvB
21 S021.00 Plant & Capital Machinery cøv›U I gyjabx hš¿cvwZ 15% VAT & VDS
rent fvov cÖ`vbKvix bvB
22 S022.00 Sweetmeat wgóvbœ fvÛvi 7.50% VAT bvB
S023.10 Cinema Hall Pjw”PÎ cÖ`k©K (‡cÖÿvM 10% VAT bvB
23
S023.20 Cinema Distributor Pjw”PÎ cwi‡ekK 10% VAT bvB
Avmevic‡Îi Drcv`K
S024.10 Furniture Manufacture (Drcv`b KviLvbv n‡Z 7.50% VAT & VDS
mivmwi †fv³vi wbKU
mieiv Kwi‡j g~mK 15%) bvB
24
Avmevic‡Îi wecYb †K›`ª
(Drcv`b ch©v‡q 7.5%
S024.20 Furniture Sales Center g~mK cwi‡kv‡ai PvjvbcÎ 7.50% VAT & VDS
_vKv mv‡c‡ÿ, Ab¨_vq
15%) bvB
25 S025.00 WASA Iqvmv 15% VAT bvB
¯^Y©Kvi I †iŠc¨Kvi Ges
¯^‡Y©i I †iŠ‡c¨I
26 S026.00 Jwellerry †`vKvb`vi Ges ¯^Y© 5% VAT
cvKvKvix bvB
SRO-136/23 †gvZv‡eK (K) evsjv‡`‡k mgy`ªMvgx Rvnv‡Ri nvj exgvi
27 S027.00 15% VAT wcÖwgqvg (L) Private Sector Power Generation CompanyKZ…©K cÖ`Ë
Bima Company exgv †Kv¤úvbx
exgv wcÖwgqvg (M) Gwf‡qkb exgvi cybt exgvi (Re-insurance) ‡ÿ‡Î
ˆe‡`wkK gy`ªvq cwi‡kvwaZ wcÖwgqvg (N) exgv G‡R›U Kwgkb|
28 S028.00 Courier and Express Mail 15% VAT & VDS
Service Provider Kzwiqvi I G·‡cÖm †mBj
mvwf©m bvB
29 S029.00 Astrologist ‡R¨vwZlx 15% VAT bvB
30 S030.00 Beauty Parlor weDwU cvj©vi 15% VAT bvB
c‡Y¨i wewbg‡q
Ki‡hvM¨ cY¨ †givgZ ev
31 S031.00 Repairing and Sevicing mvwf©wms Gi Kv‡R 10% VAT & VDS Ae¨vnwZ bvB|
Center wb‡qvwRZ e¨vw³,
cÖwZôvb ev ms¯’v
32 S032.00 Consunting and Supervisory Kbmvj‡Uýx dvg© I 15% VAT & VDS
Firm mycvifvBwRs dvg© bvB
33 S033.00 Lessor BRviv`vi 15% VAT & VDS bvB
34 S034.00 Audit & Accounting Firm AwWU GÛ GKvDw›Us d 15% VAT & VDS bvB
35 S035.00 Shipping Agent wkwcs G‡R›U 15% VAT bvB
S036.10 AC Bus kxZvc wbqwš¿Z ev 15% VAT
ZvcvbyKzj evm bvB
36 S036.20 AC Launch kxZvc wbqwš¿Z ev 10% VAT
ZvcvbyKzj ‡bŠhvb bvB
S036.30 AC Train kxZvc wbqwš¿Z ev 15% VAT
ZvcvbyKzj ‡iBjI‡q bvB
SRO-136/23 ‡gvZv‡eK (K) ¯‹z‡ji wUwdb mieivn (L) RvZxq wkÿvµg I
cvV¨cy¯ÍK †evW© KZ…©K cÖ`Ë Kvhv©‡`k Gi wecix‡Z gyw`ªZ
cÖv_wgK I gva¨wgK ¯Íi Ges mggvb chv©‡qi cvV¨cy¯ÍK mieivn (M) Zzjv
37 S037.00 Procurement Provider †hvMvb`vi 7.50% VAT & VDS mieivn (N) I‡q÷ GÛ ¯Œ¨vc †ccvi mieivn (O) fv½v Kvu‡Pi UzKiv mieivn
(P) cøvw÷K eR¨© mieivn (Q) wR‡jwUb K¨vcmy‡ji DcKiY wnmv‡e e¨eüZ
Miæ I gwn‡li nvo (R) w÷j wgj I dvDwÛª wk‡í ¯’vbxqfv‡e msM„nxZ
¯Œ¨vc/fv½vix mieivn (S) cvURvZ cY¨ mieivn (T) cyivZb e¨vUvix mieivn|
we‡`wk wkwímn‡hv‡M
38 S038.00 Cultral Program with mvs¯‹…Wzk Abyôvb 15% VAT
foreign artist Av‡qvRb bvB
Satellite Cable Operator & m¨v‡UjvBU K¨vej
S039.10 Acv‡iUi I m¨v‡UjvBU 15% VAT
Channel Distributor
39 P¨v‡bj wWw÷ªweDUi bvB
S039.20 Satellite Channel Distributor m¨v‡UjvBU P¨v‡bj 15% VAT bvB
wWwֻweDUi
40 S040.00 Secuirity Services wmwKDwiwU mvwf©m 10% VAT & VDS bvB
41 S041.00 Marriage Media g¨v‡iR wgwWqv 15% VAT bvB
42 S042.00 Auto or Mechanical Saw ¯^qwµq ev hš¿PvwjZ 10% VAT bvB
Mill KivZKj
Television & Online ‡Uwjwfkb I AbjvBb
43 S043.00 Broadcasting Media m¤úªPvi gva¨‡g Abyôvb 15% VAT & VDS bvB
Program Supplier mieivnKvix
44 S044.00 BRTA Service weAviwUG cÖ`Ë †mev 15% VAT
45 S045.00 Lawyers AvBb civgk©K 15% VAT & VDS bvB
46 S046.00 Health Club and Fitness ‡nj&_ K¬ve I wdU‡bm 15% VAT bvB
Club †m›Uvi
47 S047.00 Sports Arranger ‡Ljvayjv Av‡qvRK 10% VAT bvB
cwienb wVKv`vi
†c‡UªvwjqvgRvZ cY¨ 5%
48 S048.00 Transport Contractor cwiKn‡bi †ÿ‡Î) VAT & VDS ïaygvÎ Lv`¨km¨ cwien‡bi †mev
cwienb wVKv`vi
(Ab¨vb¨ cY¨ cwien‡bi 10%
†ÿ‡Î)
Rent a Car Service
49 S049.00 15% VAT & VDS
(Excluding Taxi Cab) hvbevnb fvov cÖ`vbKvix bvB
AvwK©‡U±, B‡›Ut
S050.10 Architect/ Interior Designer/ wWRvBbvi, B‡›Ut 15% VAT & VDS
50 Decoral or †W‡Kv‡it bvB
S050.20 Graphic Designer MÖvwdK wWRvBb 15% VAT & VDS bvB
51 S051.00 Engineering Firms BwÄwbqvwis dvg© 15% VAT & VDS bvB
‡Kvb Ae¨vnwZ †bB| mKj †ÿ‡Î Drm g~mK Ges f¨vU
52 S052.00 Sound and Light Equipment kã I Av‡jvK miÄvg fvov 15% VAT & VDS cÖ‡hvR¨ n‡e|
renting establishment cÖ`vbKvix bvB
53 S053.00 Participator in Board ‡ev©W mfvq 10% VAT & VDS
Meetings †hvM`vbKvix bvB
54 S054.00 Advertisement in the DcMÖn P¨v‡b‡ji gva¨‡g 15% VAT
Satellite Channel Program weÄvcb cÖPviKvix
55 S055.00 Land Seller f‚wg weµqKvix 15% VAT
56 S056.00 Banking and Non-Banking e¨vswKs I bb e¨vswKs 15% VAT
Service Provider †mev cÖ`vbKvix bvB mKj †ÿ‡Î Ae¨vnwZ cÖvß|
57 S057.00 Current Distributor we`y¨r weZiYKvix 5% VAT & VDS
Chartered Biman and PvU©vW© wegvb I
58 S058.00 Helicopter Rental †nwjKÞvi fvov 15% VAT ‡mP Kv‡R Ges wngvMvi †mevq e¨eüZ n‡j
Organization cÖ`vbKvix bvB Ae¨vnwZcÖvß|
59 S059.00 Glass Sheet Laminating Møvm kxU cÖ‡jcKvix 15% VAT & VDS
Organization cÖwZôvb bvB
60 S060.00 Puchaser of Auctioned 7.5% VAT
Goods wbjvgK…Z
‡µwWUKvW© c‡Y¨i ‡µZv bvB
61 S061.00 Credit Card Provider cÖ`vbKvix cÖwZôvb 15% VAT bvB
A_© wewbgqKvix
62 S062.00 Money Changer (gvwb †Pävi) 15% VAT bvB
SRO-136/23
‡gvZv‡eK
63 S063.00 10% VAT (kxZvZc
Tailoring Shop (AC)
wbqwš¿Z
†Ubjvwis mc I
‡Ubjvwis mc †Ubjvm© e¨ZxZ)
S064.10 Amusement Park & Theme GwgDR‡g›U cvK© I 7.5% VAT
park w_g cvK© bvB
SRO-136/23
‡gvZv‡eK
ch©Ub ¯’vb ev
64 ¯’vcbv
S064.20 Touristic place & Structure ( 15% VAT & VDS (HwZnvwmK
with Historical place)
¯’vbmn) mKj
ch©Ub ¯’vb I ¯’vcbv †ÿ‡Î
(HwZnvwmK ¯’vbmn) Ae¨vnwZcÖvß|
65 S065.00 House Cleaning & 10% VAT & VDS
Maintainance Organization feb †g‡S I A½b
cwb®‹vi/iÿYv‡eÿYKvix
jUvixi wUwKU bvB
66 S066.00 Lottery Ticket Seller weµqKvix 10% VAT & VDS bvB
67 S067.00 Immigration Advisor Bwg‡MÖkb Dc‡`óv 15% VAT bvB
68 S068.00 Coaching Center ‡KvwPs †m›Uvi 15% VAT bvB
69 S069.00 English Medium School Bswjk wgwWqvg ¯‹zj 5% VAT bvB
S070.10 Private University ‡emiKvix wek^we`¨vjq 15% VAT
†emiKvix †gwW‡Kj
70 Private Medical & K‡jR I BwÄwbqvwis
S070.20 15% VAT & VDS
engineering College K‡jR mKj †ÿ‡Î Ae¨vnwZcÖvß|
71 S071.00 Program Organizer Abyôvb Av‡qvRK 15% VAT & VDS bvB mKj †ÿ‡Î Ae¨vnwZcÖvß|
72 S072.00 Man power Supply and gvbe m¤ú` mieivn ev 15% VAT
Management agency e¨e¯’vcbv cÖwZôvb
Rbkw³ ißvwbKviK bvB
73 S073.00 Man Power Export Agency cÖwZôvb 15% VAT mKj †ÿ‡Î Ae¨vnwZcÖvß|
SRO-136/23 †gvZv‡eK K) wbewÜZ ev ZvwjKvfz³
cÖ¯‘ZKviK ev Drcv`bKvix cÖwZôvb KZ…©K KviLvbv
fvov L) m¤ú~Y© AvevwmK Kv‡R e¨env‡ii Rb¨ cÖ`Ë
myweav Ges evwYwR¨K D‡Ï¨‡k¨ e¨eüZ AbwaK 150
74 S074.00 House Rent ¯’vb I ¯’vcbv fvov 15% (GKkZ cÂvk) eM©dzU AvqZ‡bi †Kvb ¯’vcbv M) Z_¨
cÖhyw³ wbf©i †mev A_©vr †mevi †KvW Gm099.10 Gi
AvIZvq wbewÜZ cÖwZôvb KZ…©K †Kvb ¯’vb I
¯’vcbv fvov MÖn‡Yi †ÿ‡Î N) bvix D‡`¨v³v KZ…©K
cwiPvwjZ e¨emvi †kv-iæ‡gi fvov Ae¨vnwZcÖvß
75 S075.00 Stock & Secuirity ÷K GÛ wmwKDwiwU VAT mKj †ÿ‡Î Ae¨vnwZcÖvß|
mvgvwRK I †Ljvayjv
76 S076.00 Social & Sports Club welqK K¬ve 10% VAT bvB
77 S077.00 Tour operator Uz¨i Acv‡iUi 15% mKj †ÿ‡Î Ae¨vnwZcÖvß|
wbR¯^ eªvÛ m¤^wjZ VAT
wbR¯^ wecbb †K›`ª
78 S078.00 Branded RMG Show room bvB
wbR¯^ eªvÛ e¨ZxZ 5% VAT
wbR¯^ wecbb †K›`ª
80 S080.00 Ride Sharing রাইড শেয়ারিং 5% VAT & VDS
S099.10 Information Technology 5% VAT & VDS
Enabled Services তথ্য প্রযুক্তি নির্ভ র সেবা bvB
S099.20 15% VAT & VDS SRO 136/24 শুধুমাত্র গ্রে-ফেব্রিক্স এর ডাইং, প্রিন্টিং, ফিনিশিং ও ক্যালেন্ডারিং
Other Misc. Services সংক্রান্ত সেবা কার্যক্রম
অন্যান্য বিবিধ সেবা
99 S099.30 Sponsorship Services স্পন্সরশীপ সেবা 15% VAT bvB
S099.40 Meditation 5% VAT & VDS SRO 136/23 ৫% এর অতিরিক্ত মূসক অব্যাহতি দেয়া হয়েছে।
মেডিটেশন সেবা
S099.50 Credit Rating Agency ক্রেডিট রেটিং এজেন্সি 7.50% VAT
S099.60 Online Goods Selling অনলাইন পণ্য বিক্রয় 5%
AvB‡bi 3q Zdwm‡j ev GmAviI 240/21 G †hmKj Ki‡hvM¨ †mevi Ki nvi wba©viY K‡i †`qv bvB Ges cÖ_g Zdwmj ev GmAviI 136/23 Øviv †Kvb Ae¨vnwZ
†`qv nqwb wKš‘ GmAviI 186/2019 G e¨vL¨v †`qv _vK‡j H mKj †mevi †ÿ‡Î AvB‡bi aviv 15(3) Abyhvqx 15% f¨vU nvi cÖ‡hvR¨ n‡e|
AvB‡bi 3q Zdwmj †gvZv‡eK Aby‡”Q` (1) G hvnv wKQzB _vKzK bv †Kb, ¯’vbxq e¨emvqx ch©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 chv©‡q g~mK nvi nB‡e h_vµ‡g 2.4 kZvsm Ges 2 kZvsk| GZ`e¨ZxZ, f’wg Dbœqb ms¯’vi
†ÿ‡Î g~m‡Ki nvi nB‡e 2 kZvsk I feb weµq ev n¯ÍvšÍ‡i wb‡qvwRZ feb wbgv©Y ms¯’vi †ÿ‡Î g~m‡Ki nvi nB‡e h_vµ‡g 1-16000 eM©dz‡Ui Rb¨ 2 kZvsk,
1601 eM©dzU n‡Z Zz`yaŸ© mvB‡Ri †ÿ‡Î 4.5 kZvsk Ges †h †Kvb mvB‡Ri cybt‡iwR‡÷ªk‡bi †ÿ‡Î 2 kZvsk|
[e¨vL¨v t Óe¨emvqxÓ ej‡Z Ggb e¨w³‡K eyRvB‡e whwb ZrKZ©„K Avgv`vwbK…Z, µqK…Z, AwR©Z ev Ab¨ †Kvbfv‡e msM„nxZ c‡Y¨I †Kvbi~c AvK…
wZ, cÖK…wZ, ˆewkó¨ ev ¸YMZ cwieZ©b bv Kwiqv c‡Y¨i wewbg‡q Ab¨ †Kvb e¨w³i wbKU weµq ev Ab¨weafv‡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 mKj †ÿ‡Î cÖ‡hvR¨ Dr‡m KZ©‡bi nvi
wnmv‡e we‡ewPZ n‡e| GmAviI 240/21 Gi †Uwe‡j ewY©Z †ÿ‡Î 15% nv‡i mieivn n‡j Ges Ki Pvjvb 6.3 Bmy¨ Kiv n‡jI Aek¨B Dr‡m g~mK KZ©b Ki‡Z n‡e|
Ab¨vb¨ †ÿ‡Î 15% nv‡i g~mK Pvjvb 6.3 Bmy¨ Ki‡j Dr‡m KZ©‡bi cÖ‡qvRb bvB| GQvov Ab¨ mKj nv‡ii †ÿ‡Î m¤úY© Dr‡m KZ©b Ki‡Z n‡e|
*** wPwýZ †mevmg~n (PviwU †mev) 2019-20 A_© eQ‡i bZzb ms‡hvRb Kiv n‡q‡Q Ges g~mK Av‡ivc Kiv n‡q‡Q|
Ae¨vnwZi GmAviIÑ 136/23, †mevi ms¯’v GmAviI-186/19, nªvmK…Z Ki nvi Z…Zxq Zdwmj G AšÍf~©³ i‡q‡Q|
