Vat bangladesh application of tax rate ( vat act 1991 section 4)

1. 4| Kinvi cÖ‡qvM|― (1) Ki‡hvM¨ c‡Y¨i mieivn ev Ki‡hvM¨ †mev
cÖ`v‡bi †¶‡Î g~j¨ ms‡hvRb K‡ii nvi nB‡e, D³ cY¨ ev †mevi Dci aviv 6 Gi
Dc-aviv (2) ev †¶ÎgZ, Dc-aviv (3) G DwjøwLZ mg‡q †h nv‡i g~j¨ ms‡hvRb
Ki cÖ‡hvR¨ nq †mB nvi|
(2) Ki‡hvM¨ cY¨ Avg`vwbi †¶‡Î, g~j¨ ms‡hvRb K‡ii nvi nB‡e
Customs Act, 1969 (IV of 1969) Gi section 30 Gi Aaxb wba©vwiZ Zvwi‡L
†hB nv‡i g~j¨ ms‡hvRb Ki cÖ‡hvR¨ nq †mB nvi|]
(3) Ki‡hvM¨ †mev Avg`vwbi †¶‡Î, g~j¨ ms‡hvRb K‡ii nvi nB‡e, D³ †mevi
g~j¨ cwi‡kv‡ai mg‡q cÖ‡hvR¨ g~j¨ ms‡hvRb K‡ii nvi|]