Guideline for VAT deduction/collection at source as per VDS Rules 2020 (SRO. No. 149-Law/2020/110-Mushak, dated 11 June 2020 & SRO. No. 180-Law/2020/120-Mushak, Dated: 30 June 2020) and VAT rate for all services for the FY 2020-2021 in comparison with FY 2019-2020 updated on 30 June 2020

1. 1.
2.
3.
4.
5.
6.
7.
8.
9.
Guideline for VAT Deduction at Source (VDS)
and
VAT Rate for the F.Y. 2020-2021 in Comparison with the F.Y. 2019-2020
(As amended on 30 June 2020)
Compiled by:
Masum Gazi
https://www.linkedin.com/in/masumgazi613/
In association with:
JoySaha
https://www.linkedin.com/in/joy-saha-78308b145/
&
Mahmudul Hasan
https:j/www.linkedin.com/in/mahmudulhasan2107/
Table of Contents
Withholding entity
Withholding ofVAT
Applicability of withholding VAT in some other cases
VAT deducted at source from procurement provider
Non-applicability ofwithholding VAT
Requirements to be followed by withholding VAT entity
Requirements to be followed by supplier
Treasury Deposit Code
Punishment for failure to deduct VAT at source
1
1
1
2
2
2
3
3
3
10. Others 3
11 VAT Rate for the FY: 2020-2021 in Comparison with the FY: 2019-2020

2. 1. Withholding entity
As per section 2 of VAT & SD Act. 2012 and SRO. No. 149-Lawj2020j110-Mushak dated 11
June 2020, the following persons shall be treated as 'Withholding Entity" namely:
• Any government entity or any of its ministry, division or attached department, a semi-
government or autonomous body, state-owned entity, local authority, council or similar
nature of organization;
• Non-government organization approved by the NGO Affairs Bureau or the Directorate
General of Social Welfare;
• Any bank, insurance company or similar nature of financial institution;
• Any educational institution of secondary or above level; and
• Any limited company.
2. Withholding of VAT
In case ofgoods
• In case of a supply of goods mentioned in 3,d schedule where VAT is applicable at
reduced (below 15%) or specific rate, the full amount of VAT shall be deducted at source.
In case ofservice
• In case of service mentioned in below table (serial number 11), where VDS is
mentioned in column number 6, VAT shall be deducted at source mandatorily.
3. Applicability of withholding VAT in some other cases
• In case ofservice imports from outside Bangladesh:
~ by an unregistered person, VAT at the rate of 15% shall be collected at source by a
bank which is involved for payment for such service;
~ by a registered person, VAT shall be deposited by service importer at the rate of 15%
on the applicable amount.
Upon receiving a copy of treasury challan, the bank shall remit the money without
collecting VATat source, otherwise, the bank shall collect an applicable amount of VAT
and shall deposit the collected amount to Government Treasury.
• At the time of issuing and renewing licenses by Government, Semi-Government,
Autonomous Body and Local Authority, VAT shall be collected at source at the rate of 15%
on total received amount or in some cases on the value of service. In case of providing
license, registration or permit for revenue sharing, royalty, commission, charge, fee or any
other way, VAT shall be collected at the rate of 15% on total received.
• Space and structure tenant shall collect 15% VAT on the rental amount.
Compiled by: Masum Gazi Page 1 of8
'-------------------------------------------------------------------------------------------------------------------------------------------------_.

3. 4. VAT deducted at source from procurement provider
• "Procurement Provider" means supply of taxable goods or services or both by means of a
quotation, tender, work order or any other way to any withholding entity by any person,
organization or agency.
• A manufacturer, a service provider (having separate service code) and person registered
as a trader will be excluded from the definition of procurement provider.
• If any goods or service which is exempted from VAT as per 1" schedule are supplied by
procurement provider that will be excluded from VAT.
• Goods or services, exempted by any order, is supplied by procurement provider will be a
VATabie supply and VAT shall be deducted accordingly, unless exemption is provided
separately for procurement provider.
• Supply of goods mentioned in 3,d schedule for which reduced rate of VAT is applicable,
VAT shall be deducted at source at a specified rate mentioned in 3,d schedule, not
considering as a procurement provider.
5. Non-applicability of withholding VAT
VAT shall not be required to deduct at source for the following cases:
• Supply of goods mentioning 15% VAT on Mushak-6.3.
• Providing services with Mushak-6.3 on which 15% VAT is applicable [except services
for which mandatory deduction is applicable mentioned in below table (Serial
Number 11) and indicating VDS in column number 6];
• Payment for utilities like fuel, gas, water (WASA), electricity, telephone, and mobile bill.
• Supply of goods or services or both mentioned in 1" schedule of VAT & SD Act, 2012.
• Zero-rated supply mentioned in section 21 of VAT & SD Act. 2012.
6. Requirements to be followed by withholding VAT entity
• Without tax invoice (Mushak-6.3) withholding VAT entity shall not take any service or
make any payment to a supplier.
• Withholding entity shall deposit the deducted amount to the Government treasury within
15 working days from the date of payment.
• Withholding entity shall issue 3 (three) copies of certificate of tax deduction at source
(Mushak-6.6) within 3 days from the date of deposit to the government treasury. Both
original copy of Mushak-6.6 and treasury challan shall submit to concerned VAT circle
office, 2nd copy shall provide to the service provider and 3,d copy shall be kept for 5 years.
• Deducted amount shall be presented as an increasing adjustment in VAT return and
deposited withholding VAT amount will be adjusted with the net VAT payable.
• Withholding entities, whose transactions are settled by government accounts officer,
deduction and deposit also shall be done by concerned accounts officer.
Compiled by: Masum Gazi Page 2 of8

4. 7.
8.
9.
10.
• Concerned Government accounts officer shall notify to the withholding entity within 3
working days from the date of deduction and such deducted amount shall be deposited to
government treasury by book transfer or any other recognized way.
Requirements to be followed by supplier
•
•
Supplier shall issue Mushak-6.3 at the time of supply of any goods or service.
Upon receiving a certificate of deduction of VAT at source (Mushak-6.6), supplier shall
g adjustment in related tax period or within subsequent 6 (six) taxtake a decreasin
periods.
Treasury DepositCode
Deducted VAT shall be deposited to Government Treasury in the following Deposit Code:
_ Co
Dhaka l29u!!D
Dhaka llior!!D
Dhaka (East)
Dhaka (West)
Chattogram
Cumilla
Sylhet
Raishahi
~gp~
Jashore
Jili.t!lna
mmissionerate _Q~.J)osit Code (VAT)
~L l133(0010(0311
1(1133(0015(0311
________________+-_______1L 1133Loo3o (~0~31~1~____~
1(1133(0035(0311
1(1133(0025(0311
__1L1133L0040L0311
1(1133/0018(0311
1(1133(0020(0311
1(1133(0045(0311
1(1133 0005 0311
~ge Tax Payers Unit (LTUL
1(1133/ 0001(0311
__1L1133( 0006( 0311
Punishment for failure to deduct VAT at source
•
•
•
•
•
•
Failure to deduct at source and depositing the same to the government treasury, both
rity and supplier shall be individually and jointly liable;withholding autho
Defaulter shall pay deductible amount with half-yearly at the rate of 2% interest; and
be penalized personally amounting up to BDT 25,000.Such person may
Others
VAT deducted by branch or showroom under central registration unit shall be deposited to
ury by their Central Unit.government treas
If there is a single element in supply and creates complication in withholding of VAT, value
ment shall be mentioned in tender, quotation or invoice separately.
which is contracted but not paid before comes into force of VAT & SD Act.
of every single ele
In case of supply
2012, VAT shall be paid at the time of making payment in a current applicable rate.
Compiled by: Masum Gazi Page 3 of8

5. 11. VAT Rate for the FY: 2020-2021 in Comparison with the FY: 2019-2020
r----------,-------------------------T-------------------------------------------------------------------,----------------------,----------------------,---------------------,
I I Service I I I I Serv~ce I
! SI. # ! Code ! Service Name ! 2020-2021 ! 2019-2020 ! ReqUIred !
I I I I I I to VDS I
~----------_t-------------------------+--------------------------------------------------------------------+-----------------------t-----------------------+--------------------J
: 1 i 2 i 3 i 4 i 5 i 6 i
~----------_+-------------------------+---------------------------------------------------------------------"---____________________J.______________________--"-__________----------1
1.
i SOO1.00 i Hotel and Restaurant: i
~-------------------------i-------------------------------------------------------------------,----------------------,----------------------,---------------------j
5001.10
i AC Hotel i 15% i 15% i VDS i
[~~~~~~~~~~~~~~C~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~I~~~~z~~~~~~·~~~~~~~I~~~~~~Z~~~~~~~~~~I~~~~~~YQ~~~~~~]
~-~~--~~~-!~~~E~~!------------------------------------_______~-------!~-crQ-------j--------1~3~Q--------~----___~~______~
Non-AC Restaurant
(Except all temporary hotel &
restaurant in Bangladesh. Temporary
restaurant means, a restaurant without
surrounding, electricity fan and having
7.5% 7.5% VD5
r----------i ------------------------t-~-'?!-~~~-~-!h-~~-~-~-'?--~!~£!~!~JjEh_fl_~_~__________t ---------------------i ----------------------r ------------------l
i 2. i S002.00 i Decorators and Caterers i 15% i 15% i VDS i
[~~] ~~~B~ 1~~~~~~~i~~~~~~~f~0~~~~~~~~at:10~ i ~~~ ] ~~ji 4. i S003.20 i Dockyard i 10% i 10% i VDS ic__________-<_________________________+___________________________________________________________________-+______________________-<_______________________c___________________ 1
5. 5004.00
Construction Firm
[Except (a) construction work carried
out relating to a contract signed on or
before 30 June 1991; and
b) Work carried out based on a tender
7.5% 7.5% VD5
issued on or before 30 June 1991 and
c;+ C;()llt"c;tsigllecllllltil:3()Julle1'J931*' ~~"
! 6 ! SOOs.OO ! Storage & Warehousing and Port Services: !
I · f-------------------------+-------------------------------------------------------------------,----------------------,----------------------,--------------------1
i i S005.10 i Storage & Warehousing i 15% i 15% i ir----------i-------------------------i---------- --------------------------- -----------------------------t----------------------i-----------------------r---------------------j
i 7. i S005.20 i Port i 15% i 15% i i
r-~-------r-----~~~~~~~------rc-~i2Cst~-~~g~---------------------------------------------r--E~~~pt-~d---r--E~~~Pt~-d--r-------------------I
I · 1 1 1 *1 1 *1 1 1
r----------i-------------------------t--------------------------------------------------------------------t----------------------i-----------------------t---------------------1
1 9 1 S007.00 1 Advertising Firm (Except death news) 1 15% 1 15% 1 VDS 1
i · i i 'I i i i i
1----------I~~~~~~~~Q~~Q~Q~~~~~~If~~I~~!I~g~~~~~~~I~~!~~g~~~~~~~~~~~~~~~~~~~~~~~~~~~~~:~~~~~~~~~~~~~~~~~~~~~~:~~~~~~~~~~~~~~~~~~~~~~:~~~~~~~~~~~~~~~~~~]
1 10. 1 S00810 1 Printing (Except books, Jomnal & 1 10% 1 10% 1 VDS 1
1 1 . 1 Educationalproducts for students] *1 1 1 1 1
,-----------t-------------------------+--------------------- --------------------------------- -----------+-----------------------t-----------------------+--------------------.,
i 11 i 5008.20 i Binding (All kinds of bindings)'1
i Exempted i Exempted i i
l-----~---J-------------------------L------------------------------------------------------------------1----------~!---------J----------~-~---------l-----------------Ji 12. i S009.00 i Auction Firm i 10% i 10% i VDS i~----------_+-------------------------+---------------------------------------------------------------------"---____________________J.______________________--"-__________----------1
i s()!().()O ~ I.,,I1c1J)e.Yel()J1E!.. llllcl!lllilclillgc:()llst:..ll~tioll()rg,,l1iz~ti()I1: ,~
i S010.10 i Land Developer i 2% i 2% i VDS i
1-------------------------r~~~ii~~g~~Q~i!~~~~!i~~~~ii~~~~~~~~~~~~~~~~~~~~~~~:~~~~~~~~~~~~~~~~~~~~~~:~~~~~~~~~~~~~~~~~~~~~~:~~~~~~~~~~~~~~~~~~]
13. I 5010.20 t~tt:=fi~~f~~I~~t l ±2l~ j }l~ t ~~ j
i i Re-registration i 2% i 2% i VDS ir----------i-------------------------i---------- ---------------------------------------------------------'------------------------'------------------------'----------------------j
i SOll 00 i Videocassette shop, Video game shop, Audio-video recording shop, Video i
14. 1 ~~li~lQ i~?t~~~~!~~i~~~~~I1:s=0= r i591,; 1 l~~ rj
l______~Q1J_=~Q______LY!~~-g-E~~-~-~h~R-------------------------------------J--------!-~-~------J-------J-~~------J------------------J
__________L_____~Q1J_=~Q______L~~~!~=~!~_~~_~~_~~~~!!!g_~_h~R___________________J________!_~_~_______L______J_~~______J__________________J
Compiled by: Masum Gazi Page 40f8

6. ,----------,-------------------------,-------------------------------------------------------------------,----------------------,----------------------,------------;-------,
I I Service I I I I ServIce I
i SI. # i i Service Name i 2020-2021 i 2019-2020 i Required i
! ! Code ! ! ! ! to VDS !
r----------l'-------------------------T-------------------------------------------------------------------,----------------------l'-----------------------r---------------------,
11 I 2 I 3 I 4 I 5 I 6 Ir----------i--------------------------t--------------------------------------------------------------------r----------------------i-----------------------r---------------------1
lL ~Ql1,1:Q 1Allcli()'icl,,()c:])Silop L 15I)1, L l_~'lIcJ LJ
i S012.00 i Tele~hone, Tele-Printer, Telex, Fax or Internet Agency or SIM Card i
I I provIder: I~-------------------------t- ----------------------------------------------------------------,----------------------,----------------------,---------------------1
l______~Q1:~_=1:Q______LI-~L~I?h--g}!~------------------------------------------------J--------!-~-~------J-------J-~~------J------------------J
~------~Q1:~-=1:-!------~-I-~L~~PE!E-!~-~----------------______________________________~--------!-~-~-------j--_____J_~~_______~-------------------~
I S012.12 I Telex I 15% I 15% I I
15. r~~~~~~~Ql~~l~~~~~~~rf~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~T~~~~~~~i~~~~~~~~~~~~r~~~~~~~i~~~~~~~~~T~~~~~~~~~~~~~~~~~~l
I I Internet Agency I I I I
I S012.14 I (Except providing internet to I 5% I 5% I I
I I educational institution) *1 I I I Ir-------------------------t-------------------------;------------- -----------------------------r-----------------------t-----------------------+--------------------1
i S012.20 i SIM Card provider (Tk. 200 per SIM i 15% i 15% i i
I I Carc!) I I I I
:~~i~~~~~~]~~~~~~~Ql~~QQ~~~~~~IM~Eh!~~~~~~~~~~~~~~~~y~~~~~~~~~~~~~~~~~~~~~~~I~~~~~~~i~Q~~~~~~~~~]~~~~~~~j~Q~~~~~~~]~~~~~~~~~~~~~~~~~~]
117 I S01400 I Indenting Organization (Commodity I 5% I 5% I VDS I
I . I . I Brokerage Services] I I I I, -----------t-------------------------+ --------------- ---------------- ----------------------------------~----------------------~----------------------~--------------------I
i i s()!!j.()O Jl'"I",,igl1tf()l"'lll"cI~~Clelll"il1g11I1c1l'"O~!rdIl1gAgel1cX:~ j
I 18. ~------~Q1:~-=1:Q------~-f!~Agh!J~~~~-~~~~---------------_____________________~--------!-~-~-------j-------J-~~_______~-------YQ~------~
~----------~------~Q1:~-=~Q------~-~L~~!!!g-~-f~~~:E~!EE-bK~E_!__________________~--------!-~-~-------~-------J_~~_______~-------------------~
I 19 I S016.00 I TravelAgency I Exempted I Exempted I I
I . I I I *1 I *1 I I
r~~~Q~~~~~r~~~~~~Q1Z~QQ~~~~~~r~~~~~~~~!!Y~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~T~~~~~~~i~~~~~~~~~~~~r~~~~~~~i~~~~~~~~~T~~~~~~~~~~~~~~~~~~l
I 21. I SOl8.00 I Film Studio I 10% I 10% I I
ljf l ~~~~~~f J:~;~~:~:~;;~~ces~I~~se~~lces I~~~i~;e~ l ~~~~tte~I ~~ ]
I 24. I S021.00 I Plan~ and Capital Machinery Rental I 15% I 15% I VDS I
I I I ServIce I I I I
f----------j-------------------------+-------------------------------------------------------------------+----------------------j----------------------+-------------------"
I 25. I S022.00 I Sweet ShoR I 15% I 15% I Ir----------i--------------------------t------------------ -------------------------------------------------t----------------------i-----------------------r---------------------1
I 26. I S023.10 I Cinema Hall I 10% I 10% I I
r-2-7~----r-----S023~20------rci-~~-;;;~-P-~~d~-~~~--------------------------------------r-------i-o-o/~-------r-------iO%-------r------------------1
"----------I~~~~~~~~~!~Q~Q~~~~~~If~~i))I!~~i~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~:~~~~~~~~~~~~~~~~~~~~~~:~~~~~~~~~~~~~~~~~~~~~~:~~~~~~~~~~~~~~~~~~]
I S024.10 I Fmniture Manufactmer I 7.5% I 7.5% I VDS I1-------------------------+-------------------------------------------------------------------+----------------------j-----------------------f-------------------"
I I Fmniture Sales Centre I I I I
I I (Subject to having challan for VAT paid I I I I
I S024.20 I @ 7.5% at manufacturing stage, I 7.5% I 5% I VDS I
~---------J-------------------------L~~-h~-~~!~~--Y~I-~h~!L~~_~1:~~l______________J---------------------J---------------------J------------------J
28.
I 29. I S025.00 I WASA I 15% I 15% I If----------j-------------------------+-------------------------------------------------------------------+----------------------j----------------------+-------------------"
~-~g-=----J------~Q~§-=QQ------~-l~~~!!~!"y--~h--gIJ------------------------------------------~---------~-~--------J---------~-~~---------~-------------------~
i Insurance Company
! [Except (a) insurance premium paid on
i sea-going Bangladeshi ship;
! 31. S027.00 b) Premium paid by private sector
I power generation company;
! c) Premium paid for aviation co-
15% 15%
I insurance in foreign currency;
l__________4 _________________________+_~1_!!!~_~~EE~_~:K~E_!_~_g!!l_~!~_~!~!!l~_~___________+ ---------------------4 ---------------------_+ -------------------i
l_~_~_=___J------~Q~§-=QQ------L~-g-l}!!~!"--~E-~~-~IJ-~~~-~_M~!L~~~!E~___________J--------!-~-~------J-------J-~~------J-------YQ~-----J
~-~-~-=----j------~Q~~-=QQ------~-~~~-~~!~g~!"ip-~J-~!~!-_________________________________~--------!-~-~-------j-------J-~~--------~-------------------~
L~1_=____L_____~Q~Q_=QQ_____JJ~_~_~E!Y_~_~_~!~~__________________________________________J________!_~_~_______L______J_~~______J__________________J
Compiled by: Masum Gazi Page 50f8

7. ,----------,-------------------------,-------------------------------------------------------------------,----------------------,----------------------,------------;-------,
I I Service I I I I ServIce I
i SI. # i i Service Name i 2020-2021 i 2019-2020 i Required i
! ! Code ! ! ! ! to VDS !
r----------l'-------------------------T-------------------------------------------------------------------,----------------------l'-----------------------r---------------------,
11 I 2 I 3 I 4 I 5 I 6 Ir----------i--------------------------t--------------------------------------------------------------------r----------------------i-----------------------r---------------------1
l :35, L ~Q:31,QQ 1~epai!illg""Se!v:icillgQrg<illiz<itioIl L lQI)1, L lQ'lIcJ l 'JI)~ J
l :36,L ~Q:3~,QQ lc:ollslll!allcy"Il<lsul'"rv:i5()ryfi!lll l 15I)1, L l~'lIcJ L 'JI)~ J
l_~z~___J------~Q~~~QQ------L1-~~~-g}:JI~~~~~El------------------------------------J--------!-~-~------J----___J_~~______J-------YQ~-----__I
~-~-~~----j------~Q~1~QQ------~-~~~!!-~~-~~-~~~P-!!!!gJ!!"_~_______________________~--------!-~-~-------j-----__J_~~_______~-------YQ~------~
l_~~~___J______~Q~~~QQ______L~!!!pp_~~g~g~_~!________________________________________J________!_~_~_______L______J_~~______J__________________J
I l______~_~~§~Q_Q______L~~-~~-~L~~!!}!~J!~-~~!!~-~y-~~~!~~~---------,_----------------------_._---------------------,_------------------J
I I S036.10 I AC Bus service I 15% I 15% I II 40. f-------------------------+--------------------------------------------------------------------+----------------------+-----------------------~-------------------_i
I I S036.20 I AC Launch service I 10% I 5% I II 1-------------------------+-------------------------------------------------------------------+---------------------+---------------------+-------------------"
l_________J______~Q~§~~Q______L~~__R~!!~~y_~~EY_~~~__________________________________J________!_~_~______J_______J_~~______J__________________J
Procurement provider
(Except supplying school Tiffin,
supplying books for School & College
level education against tender of
41. S037.00 national education and textbook board, 7.5% 7.5% VDS
Supplying Exalt, Waste & scrap paper,
cullet, plastic wastage, using of a bone
of cow & mohish as an input of gelatin
1__________+________________________+_c:<ip_slll,,_""__sllJlJllyill15Jll_te_l'rO<lll_ct_sr'______+---------------------+ _____________________-1 ------------------"
I 42. I S038.00 I Orga~iz~r of c.ultillal.progr~ in I 15% I 15% I I
~__________~_________________________~_~~~_g_~!~!!_gp_~!!h_f~L~!EP_~~!!~_!~________________L_____________________L_____________________L__________________~
143. 1 ~~~~~~g i~:~~i~~e;;~t~~e;;~~~~~or==cls==elli=ecf:==l1i~~=t=i~llt==t~~ r~
I I S039.20 I Satellite channel distributor I 15% I 15% I I
r-44~----r-----S040~OO------rs~~-~~i-tY-s-~~~i~-~-~--------------------------------------r-------i-o-o/;-------r-------iO%-------r------vns------l
f------------t-------------------------+--------------------------------------------------------------------+-----------------------t-----------------------+-------------------~
I 45 I S041.00 I Marriage Media I 15% I 15% I II . I I I I I If------------t-------------------------+ --------------------------------------------------------------------+-----------------------t-----------------------+--------------------1
I 46 I S042.00 I Auto Sow Mill I 10% I 10% I II . I I I I I If------------t-------------------------+--------------------------------------------------------------------+-----------------------t-----------------------+-------------------~
I 47 I S043.00 I Program/ Show Supplier to Television I 15% I 15% I VDS I
I . I I and Online Media I I I If------------t-------------------------+--------------------------------------------------------------------+-----------------------t------------------------1----------------------1
I 48. I S044.00 I Services Provided by BRTA I 15% I 15% I I
f------------t-------------------------+--------------------------------------------------------------------+-----------------------t-----------------------+---------------------1
~-1~~----j------~Q1~~QQ------~-1-~g~L~~~!~~E~---------_________________________________~--------!-~-~-------j-------J-~~-------~-------YQ~------~
I 50. I S046.00 I Health and Fitness Club I 15% I 15% I Ir----------i--------------------------t--------------------------------------------------------------------t----------------------i-----------------------r---------------------1
I 51. I S047.00 I S{!orts organizer I 10% I 10% I Ir----------i-------------------------t --- ----------- --------------------------------------------------t----------------------i-----------------------r-------------------1
I I I Transport contractor I I I I
! 52 . ! S048.00 ! General (Except tran~port offood ! 10% ! 10% ! VDS !
I I I grain] *1 I I I I
r----------i-------------------------t- ------ --------------------------------------------------------i----------------------i-----------------------r-------------------1
I 53. I I Petroleum I 5% I 5% I VDS I
i-54~----r-----S049~OO------rR~-~t=A=C~~-S~~-~-i-~~-----------------------------------T-------i-5-o/~-------r-------is%--------i-------vns------l
r[ s~~il~il~ I~~c~ii~;;i;iili~~i~~i)esiiil~~s~:ril!i~~i~..~~;;~:r~~()~s:~il~c;~~~i1ic~~~igil~~~ ]
I 55. I S050.10 I Architect, Interior Designers or Interior I 15% I 15% I VDS I
I I I decorators I I I Ir----------i--------------------------t--------------------------------------------------------------------t----------------------i-----------------------r---------------------1
I 56. I S050.20 I Gra{!hic Designer I 15% I 15% I VDS I
r----------i--------------------------t------- -------------- --------------------------------------------t----------------------i-----------------------r---------------------1
l_~Z~___J______~Q~_!~QQ______L~_~gA~~_~!!!!gJ!~~_____________________________________J________!_~_~______J_______J_~~______J_______YQ~_____J
t~~~ j ~~~~~~~H~i;~;:~£t~i~ft~~g~~~~~~~~ti~~~== l i6~ j t~~ t ~~ j
I 60. I S054.00 I Advertisemen~ Broadcasting Firm I 15% I 15% I VDS I
I I I throUEh SatellIte channel I I I I
[~l~ [ ~~~~~~~ ]~:~~:II:~ I ~::~~te~ [~::~E~e~I]
Compiled by: Masum Gazi Page 60f8

8. ,----------,-------------------------,-------------------------------------------------------------------,----------------------,----------------------,------------;-------,
I I Service I I I I ServIce I
i SI. # i i Service Name i 2020-2021 i 2019-2020 i Required i
! ! Code ! ! ! ! to VDS !
r----------l'-------------------------T-------------------------------------------------------------------,-----------------------,.-----------------------r---------------------,
: 1 i 2 i 3 i 4 i 5 i 6 i
r----------i--------------------------t--------------------------------------------------------------------r----------------------i-----------------------r---------------------1
l (jL L ~Q~(j,QQ l13anl{illgallclngll~""Ili<illgse!"i"e l I5I)1, L l_~'lIcJ LJ
Electricity distributors '
63. 5057.00 (Except electricity used in irrigation 5% 5% !
I I I and cold storage) *1 I I I I
r----------i-------------------------t------------------------ -- --------------------------------------i----------------------i----------------------i-------------------1
I 64. I 5058.00 I Chartered.aeroplanes Of. helicopters I 15% I 15% I VDS I
t§5~t ~Q~~~QQ t~i~~~:~~~i:~~~i~~e~~g~;~~~~I==ce) t i591,; t 1:~~ tj
~-§-l?~____j__-___~Q~Q-=QQ------~-~-~y~}:-~t~~~-!!Q!!_gQQ~~_____________________________~-------Z~~~-------j---____Z-=~~________~_______YQ~______~
i 67. i 5061.00 i Credit card Service i 15% i 15% i i
r----------i-------------------------i--------------------------------------------------------------------t----------------------i-----------------------r---------------------j
l_§_~~___J______~Q~~~QQ______L~t~E_~Y_£h~!!g~~_~!K~}!~~~~_~g_~__________________J________!_~_~______J_______J_~~______J__________________J
i i i Tailoring shop and tailors i i i i
! 69. ! 5063.00 ! (Exempt all tailoring shop except air- ! 10% ! 10% ! !
~----------j-------------------------~-£~!!~g-~g-~~-~-!~g~!t~g__~h~~_~_!~g~L~l~_~___~----------------------j-_____________________~-------------------~
i i 5064.10 i Amusement and Theme Park i 7.5% i 7.5% i i
i 70. r------~~~~-;~------rp-i-~~T~~-T~~~i~-~-~~d-~h~~ti~g-pi~-~~-~~d-T--E~~~pt-~d---r--E~~~pt~-d---r-------------------1
I I . I establishment includinE historicalplace I *1 I *1 I I
:~Z~i~~~~]~~~~~~~Q~~~QQ~~~~~~I~I~~i~g~~~~~~~~i~!~!~!EE~~~i~!~~~~~__~~~~~~~]~~~~~~~~i~Q~~~~~~~~~]~~~~~~~j~Q~~~~~~~]~~~~~~~YQ~~~~~~]
~ ZL j ~Q(j(j,QQ j l,ott"ry'Tici<"t~ell"r ~ 10I)1, j 1Q'lIcJ ~ 'Il~ ~
i 73. i 5067.00 i Immigration advisor i 15% i 15% i VD5 ir----------i-------------------------i---------- --------------------------------------------------------t----------------------i-----------------------t---------------------j
l_Z1~___J______~Q~§~QQ______L~_~_~£h!!!g_~_~_~!~!"_______________________________________J________!_~_~______J_______J_~~______J__________________J
l_z_~~___J______~Q~~~QQ______L~_~gJA~hJ!!~~!~__~£h~~L__________________________J_________~_~_______J_________~_~~_______J__________________J
! ! ~QZQ,QQ Jl'rlyat"lll1iv:ersit:yL~"cli<:"I"I1c1F:l1gil1~".-il1g"oll"g,,;~J
l ~6~L =~=~~~~ r~i~:t:~:i~:rsi: J ~::~~te~ L~::~t~ LJ
I 77 I 5070.20 I Private medical/engineering college I Exempted I Exempted I I
l-----~---J-------------------------L------------------------------------------------------------------1----------~!---------J----------~-~---------l-----------------J
~-Z-~~----j------~QZ-!~QQ------~-~-'!-~E!-~}:g~!!!~~-~---_____________________________________~--------!-~-~---____j-------J-~~--------~-------YQ~------~
I 79. I 5072.00 I Human resource su~pl~ or I 15% I 15% I VD5 I
I I I management organIzatIon I I I I
f----------j-------------------------+---------- --------------- --------------------------------------+----------------------j----------------------+-------------------"
I 80 I 5073.00 I Manpower export agencies I Exempted I Exempted I I
i . i i i *1 i *1 i if----------j-------------------------+-------------------------------------------------------------------+----------------------j-----------------------f-------------------"
Renter of space and structure
[Except- (a) factory rent paid by
registered or enlisted producer &
manufacturer;
b) fully used for residential purpose
and in case of using for commercial
81. 5074.00 purposes no more than 150 sq. feet; 15% 15%
c) rent paid by IT enable service
organization registered
code 5099.10; and
under service
d) rent paid by
showroom run
orany business
by women
r----------r------------------------r~!!~-~~P~~-~~-l!~l~~---------------------------------------T---------------------1 ----------------------r ------------------1
I 82 I 5075 00 15k d 5 . B k I Exempted I Exempted I I
I . I . I toc an ecunty ro er I *1 I *1 I I
f----------j-------------------------+-------------------------------------------------------------------+----------------------j----------------------+-------------------"
~-§-~~----~------~QZ§~QQ------~-~~£!~L~-~~-~IJ-g-~~-~~-~~!~!~~L~!~~________________~--------!g-~-------~-----__J_Q~_______~-------------------~
i 84 i 5077.00 i Tom Operator i Exempted i Exempted i i
L___~___J_________________________L_________________________________________________________________J__________~!_________J__________~_~________J__________________J
Compiled by: Masum Gazi Page 7 of8

9. ,----------,-------------------------,-------------------------------------------------------------------,----------------------,----------------------,------------;-------,
I I Service I I I I ServIce I
i SI. # i i Service Name i 2020-2021 i 2019-2020 i Required i
! ! Code ! ! ! ! to VDS !
r----------l'-------------------------T-------------------------------------------------------------------,-----------------------,.-----------------------r---------------------,
: 1 i 2 i 3 i 4 i 5 i 6 i
'---------------------------------------t--------------------------------------------------------------------'-----------------------__-----------------------'---------___________--1
i Seller of Readymade Garments
i a) Selling of readymade garments
85. S078.00 ! having own brand 7.5% 7.5%
i b) Selling of readymade garments
r-----------r ________________________~-------~A!hQ~!J~~~!!!g-Q~!!-~!"-~-I!~----------------_y_---------------------r---------------------, ------------------,
i 86. i S080.00 i Ride Sharing i 5% i 5% i i
'-----------t-------------------------t-------------------- ----------------------------------------------t----------------------t-----------------------t--------------------j
i S099.10 i Information Technology Enabled i 5% i 5% i VDS i
I I Services I I I I~-------------------------t--------------------------------------------------------------------j-----------------------i-----------------------r---------------------j
i i Other Miscellaneous services i i i i
I 5099.20 I (Except service related to grey fabrics I 15% I 15% I VDS I
87 l_________________________L~y_~!~E~J!!!!~h!!!g_~~_~_~J_~E_~~_~!!!gl:!_______J_____________________J_____________________J__________________J
· ~------~Q~~~~Q------+-~~~E-~~~~h!IJ--~~~A~~~------------___________________~--------!-~-~-------+-------J-~~--_____~-------YQ~------~
I S09940 I Meditation Service I Exempted I Exempted I I
I ~Q~~~~QH~~~~i~~i~~~~~~~ie2021= i I~~~3 j z~~~~~3 1 TIiLJ
__________L_____~Q~~~~Q______Lf_~Q~~E!_~~!~_!h!"_g_~gJ!_g}!!!!!~___________________J_________~_~________L________~_~~_______J__________________J
As per 3'" schedule VAT rate are:
• for trader @ 5%
• for the supply of medicine @ 2.4%
• for the supply of petroleum products @ 2%.
References:
• '1 Represents services that are exempted from VAT by SRO. No. 144-Law/2020/105- Mushak,
dated: 11 June 2020.
• *2 VAT for Non-AC Hotel should be 15% as it excluded from 3,d schedule under Service Code
SOO1.20 by finance bill 2020, but in VDS order VAT rate is mentioned 7.5%.
• '3 VAT on credit rating services is determined by SRO. No. 149-Law/2020/110-Mushak, dated:
11 June 2020, previously it was determined by SRO. No. 320-Law/2019/82-Mushak, dated:
13 October 2019, but it should be determined by 3,d schedule.
• VDS related provisions are inserted from SRO. No. 149-Law/2020/110-Mushak, dated: 11
June 2020 & SRO. No. 180-Law/2020/120-Mushak, dated: 30 June 2020.
• This document is prepared on 30 June 2020, if any changes are made by NBR afterwards
regarding these provisions then those new provisions shall prevail.
Ifyou have any query, you can communicate bye-mail:
masumgazi613@gmail.com
Thank You
Compiled by: Masum Gazi Page 80f8
.-------------------------------------------------------------------------------------------------------------------------------------------------_.