VALUE ADDED TAX ACT, 1991

(22 No. ACT OF 1991)

[Date of assent of the Acting President and publication in the official Gazette, the 10th July,

1991/25th Ashar, 1398 (BS)]

An

Act to make provision for imposition of value added tax on goods and service

WHEREAS it is expedient to make provision for imposition of value added tax,

It is hereby enacted as follows:-

1. Short title and commencement.-

(1) This Act may be called the Value Added Tax Act, 1991

(2) In this Act,-

(a) sections 15, 16, 17, 18, 20, 21, 22 and 72 shall be deemed to have come into force on the

2nd June, 1991 corresponding to the 18 Jaistha, 1398 (BS); and

(b) except the sections mentioned above, all other sections shall come into force on the 1st

July 1991 corresponding to the 16 Ashar, 1398 (BS).

2. Definitions.-

In this Act, unless there is anything repugnant in the subject or context,-

(a) 'exempted' means goods and services exempt from payment of value added tax under this

Act;

(b) 'output tax' means value added tax imposed under this Act;

(c) 'input' means -

(i) except labour, land, building, office equipment and transport, all raw materials (any gas

and any material used as fuels), packaging materials, service, machinery and spare

parts;

(ii) in the case of trading, goods imported, purchased, acquired or otherwise procured in

any way for sale, exchange or transfer in any other manner;

(d) 'input tax' means value added tax paid on inputs imported by registered person or

purchased by him from any other registered person;

(e) 'tax period' means a period of one month or such period as the government by notification

in the official Gazette, fix in this behalf;

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(f) 'taxable goods' means goods not included in the First Schedule;

(g) 'taxable service' means any service not included in the Second Schedule;

(h) 'Commissioner' means a Commissioner of Value Added Tax appointed under section 20;

(i) 'account current' means an account maintained with the Commissioner by a registered

person in a specified form in which details of purchases, sales, treasury deposits, payable

and creditable value added tax and, where applicable, other taxes shall be entered;

(j) 'invoice' means an invoice given under section 32;

(k) 'turn over' means all money received or receivable by any person from supply of taxable

goods produced or manufactured by him or rendering of taxable service for a particular

period;

(l) 'Schedule' means a Schedule annexed to this Act;

(m) 'documents' means any thing expressed or stated with the help of a letter, number, symbol

or sign on paper or on any other material and shall include any kind of electronic data,

computer program, computer tape, computer disk or any kind of media that holds any

data;

(n) "return" means a return required to be submitted under section 35 of this Act;

(o) 'specified date' means, in the case of submission of a return, the 10th day of the month

following the tax period;

(oo) 'consideration' means all money or value measurable in terms of money received or

receivable against supply of goods or rendering of service;

(p) 'goods' means all kinds of movable property, excluding shares, stocks, coins, securities

and recoverable claims;

(q) 'producer' or 'manufacturer' shall include any person engaged in any of the following

activities, namely:-

(i) transforming or reshaping any matter by processing exclusively or by changing,

transforming or reshaping such matter in combination with any other matter, material

or component of production into a different specific matter or goods so that the said

matter becomes useable differently or specifically;

(ii) any incidental or complimentary process to complete the manufacture of goods;

(iii) printing, publication, lithography or enameling process;

(iv) adding, mixing, cutting, liquefying, bottling, packaging, or repackaging;

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(v) work of an assignee or trustee, liquidator, executor or superintendent, in case of

bankruptcy of any manufacturer or producer, and work of any such person who

disposes of the assets of such manufacturer or producer in his capacity as an entrusted

person;

(vi) manufacturing or producing for monetary consideration any goods in his own plant,

machinery or equipment using raw material or input owned by any other person;

(qq) "commercial importer' means a person who imports goods, other than those specified in

the First Schedule, and sells or transfers in anyway without changing its shape, features,

characteristics or quality to any other person in exchange of consideration;

(qqq) "commercial documents" means book of accounts, files, documents or papers

maintained by a person to record his commercial transaction showing financial condition

of his business, namely :-

debit voucher, credit voucher, cash memo, daily purchase and sale accounts, cash book,

primary or journal book, bank account and accounts or documents related thereto, trial

balance, ledger, financial statement and analyses, profit and loss account, profit and loss

appropriation account, bank account reconciliation and balance sheet and all related

documents including audit report;

(qqqq) "trader" means a person who sells or otherwise transfers to any other person in

exchange of consideration any goods imported, purchased or otherwise acquired by him

without changing its shape, feature, characteristics or quality; .

(r) 'rule' means any rule made under this Act.

(rr) 'bill of entry' means a bill of entry as defined in section 2(c) of the Customs Act, 1969 (IV

of 1969);

(rrr) 'bill of export' means a bill of export as defined in section 2(d) of the Customs Act, 1969

(IV of 1969);

(s) 'Board' means the National Board of Revenue constituted under the National Board of

Revenue Order, 1972 (PO no. 76 of 1972);

(ss) large taxpayers unit or LTU means large taxpayer unit formed under section 8(d) of this

Act;

(t) "person" includes any business organization, group of persons and association;

(u) 'value added tax officer' means an officer appointed under section 20 of this Act;

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(v) "zero-rated taxable goods or services" means goods or services exported or deemed to

have been exported or any food or any material described in sub section (2) of section 3

on which value added tax or, where applicable, supplementary duty shall not be imposed

and all other taxes and duties (excluding advance income tax and supplementary duty paid

on such inputs, used for manufacturing producing export such goods as may be specified

in this behalf by the Government by notification in the official Gazette) shall be refunded;

(w) "concerned officer" means any value added tax officer authorized by the Board, by

notification in the official Gazette, to perform certain duties under this Act;

(x) 'total receipts' means the total amount of money including commission or charge, except

value added tax or advance income tax, received or receivable by a provider of taxable

service in exchange of service rendered;

(y) 'supply' means sale, transfer, lease or disposal in any manner, for a consideration, of goods

manufactured or produced by a manufacturer or producer or of goods imported,

purchased, acquired or otherwise procured by a trader and shall include the following

activities, namely:-

(i) use for personal, commercial or non-commercial purpose of goods acquired, produced

or manufactured during the operation of a business;

(ii) auction or disposal of any goods in order to repay the debt of any person;

(iii) possession of any taxable goods by a person immediately before the cancellation of

his registration;

(iv) clearance or removal of goods from the place of manufacture or production;

(v) any other such transaction, as may be specified by the government by notification;

(z) 'local value added tax office' means the office of a superintendent of value added tax, or

superintendent of value added tax LTU or any other office specified by the Board by

notification in the official Gazette;

(zz) "Divisional Officer" means value added tax officer in-charge of a value added tax division

office or division office of large taxpayers unit of value added tax.

3. Imposition of value added tax.-

(1) Value added tax shall be imposed and payable, at the rate of 15% of the value specified in

section 5, on all goods imported into Bangladesh, except the goods listed in the First Schedule

of this Act, and on the supply of all goods not listed in the said Schedule and on all services

rendered in Bangladesh, except services specified in the Second Schedule of this Act.

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(2) Notwithstanding anything contained in sub section (1), zero rated tax shall be imposed on the

following goods or services, namely:-

(a) any goods or services exported or deemed to have been exported from Bangladesh;

(b) food and other things supplied in accordance with section 24 of the Customs Act, 1969 (V

of 1969) hereinafter referred to as the Customs Act to any transport leaving Bangladesh,

for consumption in the transport outside Bangladesh:

Provided that this sub-section shall not be applicable to the following goods, namely:-

(a) any goods intended to be re-imported into Bangladesh;

(b) such goods as have been presented for export in accordance with section 131 of the

Customs Act but not exported, within thirty days of submission of the bill of export or

extended time, if any, allowed by the Commissioner in this behalf.

(3) value added tax shall be paid by, (a) in the case of imported goods, the importer of the goods imported at import stage;

(b) in the case of goods manufactured or produced in Bangladesh, the supplier at production

or manufacture stage;

(c) in the case of service, the provider of service; and

(d) in other cases, the supplier.

(4) In the case of classification of any goods imported or supplied for the purpose of levy and

payment of value added tax under this section, classification of the said goods under the

Customs Act shall be applicable.

(5) For the purposes of this section, the Board may, in the public interest, by notification in the

official Gazette,-

(a) declare any taxable goods or class of goods as taxable service and any taxable service as

taxable goods; and

(b) provide clarification for the purpose of determining the extent of any taxable service.

4. Application of tax rate.- (1) In the case of a supply of taxable goods or rendering taxable service, the rate of value added

tax shall be the rate of value added tax applicable to such goods or service at the time

specified in sub-section (2) or, where applicable, sub-section (3) of section 6.

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(2) In the case of importation of goods, the rate of value added tax shall be,-

(a) in the case of clearance of the goods for home consumption, the rate in force on the date

of presentation of the bill of entry under section 79 of Customs Act:

Provided that where the bill of entry is presented before the conveyance in which the

goods are being imported has arrived, the relevant date shall be the date of submission of

the manifest after the said conveyance has arrived; and

(b) in the case of clearance of the goods from a warehouse under section 104 of the Customs

Act, the rate in force on the date of clearance of the goods from the warehouse.

5. Determination of value for calculation of value added tax,- (1) In case of importation of goods, the amount on which the value added tax shall be payable

shall be determined by adding the amount of import duty, supplementary duty and all other

duties and taxes, (if any), except advance income tax payable, to the assessable value

determined under section 25 or 25A of the Customs Act.

(2) Subject to the provisions of sub-section (3), in the case of goods, the value on which the value

added tax shall be payable shall be the value of the goods due to the manufacturer or producer

or trader from the purchaser which shall include the value of raw material, all cost of

manufacture or production and, where applicable, any commission, charge, fee, all other

duties and taxes including supplementary duty (except value added tax) and profit:

Provided that in the case of manufacture of taxable payable goods by using imported input or

sale, exchange or transfer of imported goods in any manner, the value under section 25 or 25A

of the Customs Act, on the basis of which input tax credit is taken under section 9, shall be the

value on the basis of which the value added tax on exported goods shall be determined:

Provided further that in the case of supply of any specific goods or class of goods by any

trader, the Board may, by notification in the official Gazette, fix, for the purpose of

determination of value added tax, the rate and quantum of the value to be added to the value

of such goods or class of goods.

(2A) If any registered person procures goods from any other person under contract or sub-contract

and sells such goods directly or through his own sales centres, distributors or commission

agents under his own brand name, the value added tax shall, in the case of the goods with

brand-name be determined on the basis of the consideration due from the purchaser to the

owner of the brand-named goods and that consideration shall be equal to "the consideration

due" mentioned in sub-section (2).

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(2B) A producer or importer may, if he intends to supply goods at a uniform price with the price

printed on the body or container or packet of the goods, supply the goods, subject to the prior

approval of the Board and on payment of the entire tax, in the case of producer at the time of

production and in the case of importer at the stage of supply in accordance with the manner

laid down by rules.

(3) The Government may, by notification in the official Gazette, specify the goods on which

value added tax shall be imposed on basis of retail price and for the purpose of imposing value

added tax, the retail price of such goods shall be the price determined by its manufacturer or

producer with the approval of the concerned officer, in which all costs, commission, charges,

duties and taxes shall be included, and such goods shall be sold to the general consumers at

such price (which shall be printed on the body of the goods or on each of its packages, sacks,

sachets or cells distinctly, conspicuously and indelibly) after adding the specific brand or

mark to such goods.

(4) In the case of rendering service, value added tax shall be imposed on the total receipts:

Provided that, in the case of rendering any specific service, the Board may, by order,

determine the amount of value added tax on the basis of actual value addition or on the basis

of specific rate of value addition fixed by it by notification in the official Gazette.

(4A) In the case of supply of goods by a registered or registerable trader, value added tax may be

imposed, on the basis of total price received or deemed to have been received by the trader, to

be determined in accordance with the rule, for his supply in any particular tax period.

(5) Goods on which trade discount is allowed, value added tax will be charged on the value of the

goods after deduction of trade discount:

Provided that the value after deduction of trade discount shall be shown in the invoice (challan

patra) and the quantity of trade discount allowed shall be consistent with normal trade

practice.

(6) ---------------------------------------------------------------------------- (omitted).

(7) Notwithstanding anything contained in this section, if the Board, in consideration of public

interest and after due investigation, is satisfied that, it is expedient in the case of any taxable

goods or service to fix its tariff value for the purpose of determining value added tax or, where

applicable, value added tax and supplementary duty, the Board may, by order published in the

official Gazette, fix the tariff value of such goods or service.

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6. Time and mode of payment.- (1) Value added tax on imported goods shall be paid at the same time and in the same manner as

import duty is paid in accordance with the provisions of the Customs Act and the rules made

thereunder, as if it were an import duty under that Act; and in order to control any matter

related to the value added tax or, as the case may be, supplementary duty, the said Act, and the

rules, orders or instructions made or issued thereunder shall, subject to the rules, orders or

instructions if any, made or issued under this Act, apply, so far as practicable, to value added

tax or, as the case may be, supplementary duty in the manner they apply to import duty.

(2) Value added tax on goods manufactured or produced for carrying out or for expansion of

business or on goods imported, purchased, acquired or procured in any manner by a registered

or registerable person shall be payable at the time of any of the following activities, whichever

occurs first, namely:-

(a) when the goods are delivered or supplied;

(b) when an invoice relating to supply of the goods is issued;

(c) when any goods are used personally or supplied for use of any other person;

(d) when part or full payment is received.

(3) Value added tax shall be payable when a taxable service is rendered by a registered or

registerable person during the operation or expansion of his business at the time of any of the

following activities, whichever occurs first, namely:-

(a) when the service is rendered;

(b) when an invoice relating to the service is issued;

(c) when part or full payment is received.

(4) Notwithstanding anything contained in this section, the Board may, in accordance with the

procedures laid down by rules, make provisions for advance payment, including fixation of

the time and procedure for payment, of value added tax, or, as the case may be, supplementary

duty, on any goods or class of goods or services.

(4A) Notwithstanding anything contained in sub-section (4), the Board may, for the purpose of

realising value added tax or, as the case may be, value added tax and supplementary duty

applicable to any goods or class of goods, direct, by notification in the official Gazette, to use,

with effect from the date specified in the notification, on the body of the package or container

or pot of the goods stamp or banderole or special sign or mark of specified size and design

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manifesting measures of security, including the specific price and may determine all

procedures relating to the use, distribution, preservation, supervision, observation, accounting

and packaging of such stamp or banderole or special sign or mark:

[Explanation.- In this sub-section, "stamp" or "banderol" shall mean security instrument

containing specific colour, design, measurement and security measure specified by the Board.]

(4AA) Notwithstanding any other provisions of this section, value added tax payable by any

service rendering person specified in this behalf by the Government, by notification in the

official Gazette, from time to time, shall be realised or deducted at source, in the manner

specified by the Board, at the time when the person receiving this service or, as the case may

be, the person making payment of the price of the service or commission makes such payment

and shall be deposited in the Government treasury:

Provided that in a case where the value added tax payable by any person rendering service

under any foreign aided project has been realised or deducted and deposited to government

treasury at the time of payment of service price or commission by a person receiving service

or, as the case may be, the person paying the service price or commission and that service

renderer appoints any subcontractor, agent or any other service rendering person, in such case

value added tax shall not be reaslised at source again from such subcontractor, agent or any

other service-rendering person appointed by the service renderer, subject to production or

submission of documentary evidence of realisation or deduction of value added tax and

deposition thereof in the Government treasury.

(4B) A person who realises or deducts value added tax at source in accordance with sub-section

(4AA) shall give, in respect of such realisation or deduction, a certificate to the person who

renders the service, in accordance with the procedure laid down by the Board by an order in

this behalf, which shall include the following information, namely:-

(a) the registration number of the value added taxpayer;

(b) the total price or commission paid for the service rendered;

(c) the amount of price or commission on which value added tax is assessable;

(d) the amount of value added tax realised or deducted;

(e) any other information required under the rules.

(4C) Inspite of the requirement of realising and deducting at source value added tax and depositing

the same in accordance with sub-section (4AA), if a person paying service price or

commission fails to realise or deduct and deposit the same, -

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(i) the value added tax shall be realisable with two percent interest per month from the

person paying the service price or commission and it shall be so realised as if he were

the service renderer under subsection (4AA),

(ii) the value added tax realised, deducted and deposited under sub-section (4AA) shall be

treated as paid under the provisions of this Act on behalf of the concerned service

renderer and may, subject to validity of the certificate issued under subsection (4B), be

shown in the return referred to in section 35 as paid by the concerned service renderer.

(iii) without any prejudice to the provisions of clause (i), in case of failure to deposit the deducted or realised value added tax in the Government treasury within two months from the date of deduction or realisation of value added tax at source, concerned Commissioner may impose a personal penalty, not exceeding twenty five thousand taka, on the person responsible for collection or deduction, the person responsible for deposit and the chief executive officer of the concerned organization.

(5) Value added tax due on the goods supplied and services rendered, except the value added tax

paid at importation stage, shall be paid through the account current and the value added tax

return in accordance with the procedure specified by rules.

7. Imposition of supplementary duty.-

(1) Luxury goods, non-essential and socially undesirable goods and other goods and services

specified in the Third Schedule on which imposition of supplementary duty is justified in the public interest, supplementary duty at the rate specified in the said schedule shall be imposed on such goods and services supplied, imported or rendered in Bangladesh.

(2) For the purpose of imposition of supplementary duty, the value of the goods or services shall

be -

(a) in the case of imported goods, the value obtained by adding the dutiable value of imported goods as per section 25 or 25A of the Customs Act, with import duty chargeable thereon;

(b) in case of goods produced or manufactured in Bangladesh and in the case of other taxable goods, the price charged to the buyer in which value added tax or supplementary duty is not included;

(c) in the case of service rendered in Bangladesh, the total amount received in which supplementary duty and value added tax shall not be included;

(d) in the case of goods on which value added tax is imposed on the basis of the retail price, the retail price stated in section 5(3) of this Act, shall be considered to be the price of the goods for the purpose of imposing supplementary duty.

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(3) Supplementary duty shall be payable at same time and in same manner as are applicable for

the payment of value added tax.

8. Turnover tax.- (1) Any producer or manufacturer or trader of taxable goods or provider of taxable services, who

is not required to be registered under section 15, shall pay turnover tax at the rate of four

percent of his annual turnover.

(2) Fixation of highest turnover on which turnover tax shall be payable, enlistment of turnover

taxpayers, assessment of payable turnover tax and procedure of payment, appeal against

assessment, offences and penalties, seizure of goods, adjudication, confiscation and

imposition of fine and appeals related thereto, power of concerned officers, keeping accounts,

realisation of short-paid or arrears of tax, refund of erroneously paid or excess paid tax, and

other related matters shall be determine by rules.

(3) The Board may, after consideration of the importance of the public interest and proper

investigation, by order published in the official Gazette, exempt any goods or service from

turnover tax, subject to such limits and conditions as may be specified in the order.

(4) The Board may, after consideration of the importance of the public interest and proper

investigation, by order published in the official Gazette, direct that any specified goods, class

of goods or service renderer shall be registered under section 15 and shall pay value added

tax, irrespective of annual turnover.

8A.

Omitted 8B.

8C.

8D. Formation of large taxpayers unit.- The Board may, for the purpose of realisation of value

added tax from the taxpayers of any specified limit or class and supervision thereof, constitute, by

notification in the official Gazette, in the whole of the country or in any specified area, required

number of Large Taxpayers Units or LTU consisting of such class of taxpayers.

9. Tax credit.-

(1) A supplier or trader of taxable goods or provider of taxable service may, in every tax period,

take credit on input tax against output tax payable on goods supplied or service rendered by

him, except in the following cases, namely:-

(a) value added tax paid on inputs used in the production of exempted goods;

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(b) turn over tax paid on inputs procured from taxpayer falling within the scope of turnover

tax;

(c) supplementary duty paid on input used in the production of goods or rendering of service;

(d) value added tax paid on package reusable at any other time except for the first time;

(e) the value added tax paid on such goods and service as are related to the construction,

balancing, modernization, replacement, expansion, renovation and repair of any building

or structure or establishment; purchase or repair of all kinds of furniture, stationary, air-

conditioner, fan, lighting equipment, generator etc; architectural plan and design, though

directly related to production of taxable goods or service;

(f) various goods and services specified by rules, related to production or supply of taxable

goods or rendering of taxable service, and value added tax in excess of the rate of value

added tax paid on such goods and service;

(g) value added tax paid against expenditure on travel, entertainment, staff welfare and

development activity;

(gg) in the case of -

(i) value added tax paid against inputs not included in taxable value base of goods

mentioned in sub-section (2) of section 5;

(ii) input tax paid on inputs purchased by traders mentioned in the second proviso to sub-

section (2)of section 5;

(h) the value added tax paid on inputs purchased by the provider of any specified service

renderer as per provisions of sub-section (4) of section 5;

(hh) input tax paid on inputs purchased by traders mentioned in sub-section (4A) of Section 5;

(i) value added tax paid on inputs purchased by a supplier who supplies goods at tariff value

fixed as per provision of sub-section (7) of section 5;

(j) input tax paid and mentioned in invoice (Challan Patra) or bill of entry with registration

number other than the registration number of the supplier or trader of goods or renderer of

service;

(k) value added tax paid on goods under custody, or possession or occupancy of any other

person:

Provided that the taxpayer shall have to take credit on input tax within thirty days

following the date on which all inputs mentioned in the invoice or bill of entry enter the

taxpayer's premises of production, supply or service;

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Provided further that if the taxpayer, inspite of having documents relating to input in his

possession fails, for any reasonable ground, to enter, in the same tax period, all of his

inputs into his premises of production, supply or service, he may, subject to completion of

entry of such input into such premises, receive credit on such input on any date during the

next tax period;

(lA) In the case of capital machinery, credit on input tax shall be taken in the manner laid down by

rules.

(2) Where any person without having legal right to take inputs tax credit in the cases mentioned

in subsection (1) takes such credit, the concerned officer may, notwithstanding anything

contained in section 37, direct for necessary adjustment in the account current by or the return

canceling the credit on input tax taken.

(2A) Notwithstanding anything contained in other provisions of this Act, any person aggrieved by

any order of the concerned officer under sub-section (2), may raise a written objection

against the said order to any officer of value added tax senior to the concerned officer.

(2B) If any written objection is raised under subsection (2A), the said officer shall, after giving to

the person raising the objection a reasonable opportunity of being heard within seven

working days from the date of raising the written objection, dispose it of, and any order of

the said officer on the matter shall be final.

(3) A supplier of taxable goods or renderer of taxable service who also supplies goods or renders

service on which value added tax is not chargeable, may take, in the manner laid down by

rules, credit of input tax against output tax in proportion to the total quantity of inputs used in

the manufacture or production of the goods or service on which value added tax is payable.

(4) If tax-paid input is damaged or destroyed while preserved or stored in the place of production

or place of rendering service or trading by the supplier of taxable goods or renderer of taxable

service or trader, the input tax on the said destroyed or damaged goods shall be disposed of in

the manner laid down by rules.

10. Correction of accounts after payment of output tax.- Where, after an invoice has been given for a supply of taxable goods by a registered person, the

sale of goods is cancelled and the goods are received back, such person may adjust the value added

tax or, where applicable, value added tax and supplementary duty due on the goods so taken back

against the output tax due in the account current or in the subsequent return.

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11. Disposal of surplus input tax.- Where, during any tax period, the input tax due becomes more than the output tax payable, the

surplus input tax shall be brought forward by the registered person in the account current for next

tax period and this will be treated as input tax in the latter tax period.

12. Credit of input tax for stock at the time of commencement of the Act.- A registered person having, on the date of commencement of this Act, any stock of inputs,

purchased by him, before such commencement, chargeable to excise duty under the Excises and

Salt Act. 1944 (1 of 1944) or to sales tax under the Sales Tax Ordinance, 1982 (XVIII of 1982) or

at any time after the commencement of this Act, value added tax-paid inputs, used for the

production or manufacture of any goods subject to newly imposable value added tax, may, with

the approval of the concerned officer, take a credit of input tax against payable output tax for such

inputs purchased during the period specified by rules at the rate and in the manner laid down in the

rules.

13. Drawback of tax paid on inputs used for production or manufacture of export goods.-

(1) Notwithstanding anything contained in the provisions of Chapter VI of the Customs Act, 1969

(IV of 1969), under this section any person shall be entitled to drawback of value added tax,

supplementary duty, import duty, excise duty, and all other duties and taxes, (except income

tax paid in advance and supplementary duty paid on any input used in the production or

manufacture of export goods specified by the Government in this behalf by notification in the

official Gazette), on the inputs used in the manufacture or production of exported goods or

service or in goods or service deemed to have been exported or any food or consumables

mentioned in sub-section (2) of section 3.

Provided that, if drawback is not claimed within six months, from the date of export or

deemed export of any exported goods or service and, where goods are exported on partial

shipment basis as per terms of confirmed and irrevocable export letter of credit or internal

back to back letter of credit or local or international tender, from the date of the last

consignment, drawback shall not be payable under this section.

Explanation: In this sub-section, "date of export" shall mean the date on which the owner of the exported

goods or service presents the bill of export for the said goods or service to the concerned

officer under section 131 of the Customs Act.

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(1A). Notwithstanding anything contained in sub-section (1), the Government may, by notification

in the official Gazette, determine the rate of drawback of value added tax and, where

applicable, other duties and taxes paid on specified inputs used in the production or

manufacture of exported goods or service or in goods or service deemed to have been

exported.

(2) An exporter may adjust, against output tax payable on goods supplied or service rendered by

him in Bangladesh, all taxes and duties receivable by him as drawback in accordance with

sub-section (1) paid on input used for goods or service exported or deem to have been

exported or used in food or any other things mentioned in sub-section (2) of section 3.

(3) The Board may, by order published in the official Gazette, direct payment of drawback to any

exporter of all duties and taxes receivable by him as drawback specified in sub-section (1) to

the extent they have been paid on input used in exported goods, consignment-wise on actual

exportation or, where applicable, at a flat rate determined by the Board on the basis of an

input-output coefficient.

(4) The Board may, by order published in the official Gazette, direct payment of drawback,

subject to any condition specified in the order, of value added tax or, where applicable, value

added tax and supplementary duty paid by any person or organization on any goods or service

produced locally for implementation of any international agreement.

14. Exemption.- (1) The Government may, by notification in the official Gazette, exempt importation or supply of

any goods or class of goods or rendering of any service from value added tax or, where

applicable, supplementary duty imposable under this Act, subject to any limitation or

condition specified in the notification.

(1A) The Board may, by special order, exempt importation or taking delivery of any goods and

receiving of any service for implementation, on reciprocal basis, of any international or

bilateral agreement, from value added tax or, where applicable, supplementary duty imposable

under this Act, subject to any limitation and condition specified in the order.

(2) The Board may, by special order exempt specifying therein the reason in each case, import or

supply of any goods or rendering of any service from value added tax or, where applicable,

supplementary duty imposable under this Act.

15

15. Registration.- (1) A supplier of taxable goods or renderer of taxable service or an importer of any goods or

exporter of any goods or service shall have to be registered with the concerned officer in

accordance with the procedure prescribed by rules.

(2) If any person supplies such goods or renders such service or carries on import and export

trade from two or more places, he shall have to be registered separately for each place:

Provided that where such supply of goods, except at production stage, or such rendering of

service or import or export business is conducted centrally and the accounts and records

thereof are maintained accordingly, the Board may, by general or special order, direct only the

head office of such supply of goods, except at production stage, or rendering of service or,

where applicable, import or export business to be registered.

(3) If the concerned officer is satisfied that the application for registration is in order in all

respects, he shall register the applicant and shall give him a registration certificate mentioning

therein his business identification number.

(3A) Notwithstanding any thing contained in other provisions of this section, the period of validity

of registration certificate given under sub-section (3) may, in the case of any specified class of

suppliers or importers of taxable goods or renderer of taxable service, be determined by rules,

and such registration certificate may be renewed after the expiry of such period in accordance

with the conditions and procedure specified in the rules.

(4) If a registrable person fails to submit an application for registration and the proper officer,

after due investigation, is satisfied that the person is under obligation to be registered under

this section, the officer shall register the person and inform him and the person shall be treated

as registered with effect from the date on which the registration became obligatory.

16. Exemption from registration.- (1) The Government may, by general or special order, exempt any person or class of persons from

the requirement of registration under section 15, on the basis of the annual turnover to be

received or received from his or their supply of taxable goods or rendering of taxable service:

Provided that the exemption under this section shall be applicable only in the case of a person

or class of persons whose amount of annual turnover as received or to be received does not

exceed the amount fixed, from time to time, by the Government by notification.

(2) The Board may, by general or special order, exempt any importer or exporter from the

requirement of registration.

16

17. Voluntary registration.- (1) Any person exempted from registration under section 16 may apply in the form and manner

specified by rules, to the proper officer for voluntary registration, as a supplier of taxable

goods or renderer of taxable service and the proper officer shall, if he is satisfied that the

application is in order in all respects, register the applicant and give him a registration

certificate mentioning therein his business identification number.

(2) Without prejudice to anything contrary contained in this Act, any seller, transferor or lessor of

any goods, manufactured, produced in or imported into Bangladesh or a provider of service

specified in the Second Schedule, who is a person outside the scope of section 15 and sub-

section (1) may, if he desires, apply, in the form and manner specified by rules, to the

concerned officer for voluntary registration as a supplier of taxable goods or renderer of

taxable service and, the concerned officer shall, if he is satisfied that the application is in order

in all respects, register the applicant and give him a registration certificate mentioning therein

his business identification number and the person so registered shall be treated as a taxpayer

under this Act and all provisions relating to tax assessment and payment under this Act shall

apply to him.

18. Change of information relating to registration.- If a registered person intends to change the name, address or any other information given in the

application for registration, he shall inform the concerned officer of such change at least fourteen

days before the date of such change.

19. Cancellation of registration.-

(1) A registered person ceasing to supply taxable goods or render taxable services or import

taxable goods or export any goods or services shall inform the concerned officer within

fourteen days of such cessation and, if the concerned officer is satisfied that the person has no

unsettled liability to pay value added tax or, where applicable, supplementary duty, he shall,

on a date fixed by him, cancel the registration of such person in accordance with the

procedures specified by rules.

(1A) If the concerned officer is satisfied on investigation that the registered person has obtained

the registration by furnishing untrue information, he may, after giving him reasonable

opportunity of being heard, cancel the registration of the person after resolving the liability, if

any, relating to value added tax and, where applicable, supplementary duty.

(2) If the annual turnover of a registered person becomes less than the amount fixed by the

Government under section 16 and the concerned officer is satisfied that the person is no

17

longer required to remain registered under section 15, the concerned officer may, on the date

fixed by him, cancel his registration in accordance with the procedure laid down by rule.

(3) If the registration of a person is cancelled and if there is any tax or duty remission or any

credit in the account current is due to him, he shall be entitled to get refund of such remission

or credit as per procedure prescribed by rules, but the condition of claiming such refund

within six months as contained in the proviso to subsection (1) of section 67 shall not apply in

this case.

20. Appointment of value added tax officers.- The Board may, for the purpose of giving effect to this Act and the rules, appoint, by notification

in the official Gazette, any person for any area mentioned in such notification -

(a) Commissioner, Value Added Tax;

(b) Commissioner (Appeal), Value Added Tax;

(c) Commissioner, LTU, Value Added Tax;

(d) Director General, Audit, Intelligence and Investigation, Value Added Tax;

(e) Director General, Duty Exemption and Drawback Office, Value Added Tax;

(f) Additional Commissioner or Additional Director General, Value Added Tax;

(g) Joint Commissioner or Director, Value Added Tax;

(h) Deputy Commissioner or Deputy Director, Value Added Tax;

(i) Assistant Commissioner or Assistant Director, Value Added Tax;

(j) Superintendent, Value Added Tax;

(k) Inspector, Value Added Tax; or

(l) Value added tax officer with any other designation.

21. Powers.- (1) A value added tax officer appointed under section 20 shall exercise the powers conferred upon

him by or under this Act and shall perform the duty assigned to him and may exercise all

powers conferred upon and perform all duties assigned to any of his subordinates:

Provided that notwithstanding anything contained in this Act or the rules made

thereunder, the Board may, by general or special order, prescribe such limitation and impose

such conditions on the exercise of such power and performance of such duty as it deems fit.

18

(2) Value added tax officers shall perform all functions relating to assessments of value added

tax, supplementary duty, and turnover tax and realisation thereof and other functions relating

thereto.

22. Delegation of power.- (1) The Board may, by notification in the official Gazette, authorise, subject to limitation and

conditions (if any) mentioned in the notification specifying therein, by name and designation,-

(a) any Additional Commissioner or Addition Director General, Value Added Tax to exercise

the powers of a Commissioner or Director General Value Added Tax under this Act or the

rules;

(b) any Joint Commissioner or Director, Value Added Tax to exercise the powers of an

Additional Commissioner or Additional Director General, Value Added Tax or

Commissioner or Director General, Value Added Tax under this Act or the rules;

(c) any deputy commissioner, or deputy Director, Value Added Tax to exercise the powers of

a Joint Commissioner or Director, Value Added Tax or Additional Commissioner or

Additional Director General, Value Added Tax under this Act or the rules;

(d) any Assistant Commissioner or Assistant Director, Value Added Tax to exercise the

powers of a Deputy Commissioner or Deputy Director, Value Added Tax under this Act

or the rules;

(e) any other value added tax Officer to exercise the powers of an Assistant Commissioner or

Assistant Director Value Added Tax under this Act or the rules.

(2) Commissioner or Director General may, if the Board does not direct otherwise, authorise any

of his subordinate officers to exercise any of the powers of a Commissioner or a Director

General under this Act or the rules or of any other officer under this Act, in the whole or any

specified area of his jurisdiction.

23. Assigning the responsibility of value added tax officers to any other officers.- The Board may, by notification in the official Gazette, confer, subject to condition or without any

condition, any duty of any value added tax officer under this Act, upon any other Government

officer.

24. Assistance to a value added tax officer.- (1) Powers are conferred on and duties are assigned to any member of the Police, Bangladesh

Rifles, Bangladesh Coast Guards and Ansars and the authorities of Union Parishad, Upazila

19

Parishad, Municipalities, Zila Parishad, City Corporations and any government officer

including all officers controlling and directing activities relating to excise, customs, income

tax and narcotics and all officers of banks to assist value added tax officers in the performance

of their duties under this Act.

(2) Any member, authority or officer mentioned in sub-section (1) may request any other person

to assist him in exercising the powers or performing duties under the said sub-section and the

person so requested shall be bound to give him necessary assistance.

24A. Assistance by the value added tax officers.-

Value Added tax officers shall supply all necessary information relating to value added tax to the

authority enforcing and implementing the Customs Act, 1969 (IV of 1969), Gift Tax Act, 1963

(XIV of 1963), Gift Tax Act 1990 (XXII of 1990) Wealth Tax Act, 1963 (XV of 1963) and

Income Tax Ordinance, 1984 (XXXVI of 1984) for fulfilment of the purposes of the said laws.

25. Power to issue summons.- (1) Any value added tax officer, not below the rank of a superintendent, may issue summon,

stating the reasons in writing of such summons, to a person whose presence is considered by

him to be necessary to give evidence or to submit documents or any other thing in connection

with any investigation conducted by him under this Act.

(2) Any person summoned under sub-section (1), shall be bound as per direction of the said

officer to appear in person or through duly authorised representative:

Provided that no person exempted under sections 132 and 133 of Civil Procedure Code,

1908 (Act. V of 1908) from appearance in person before a count of law shall be summoned to

appear in person.

(3) Any investigation conducted by a value added tax officer shall be deemed to be legal

proceedings under sections 193 and 228 of the Penal Code (Act XL V of 1860)

26. Right of authorized officers to enter place and premises of production, rendering of service,

and trading to inspect stock of goods, service and inputs and to examine accounts and

records.-

(1) Subject to the provision of sub-section (2), any value added tax officer not below the rank of

an Assistant Commissioner or any value added tax officer authorized by him in this behalf -

(a) shall have the right to enter a place of production, supply, rendering of service or trading

or other related houses or premises belonging to a registered or registrable person;

20

(b) may inspect production process and goods in stock, service and inputs and examine related

accounts of a registered or registrable person; and

(c) may at any time, examine all trading documents including books, files and commercial

documents related to value added tax of any registered or registrable person, direct to

submit or detain them or to do any other thing necessary for this purpose.

(2) If the place mentioned in sub-section (1) is a dwelling house, the said officer shall enter such

place without serving proper notice to the owner or the person incharge or the caretaker

thereof; but such notice shall not be required for an officer authorised under section 48A.

(3) If an officer duly authorised for the purpose of performing duty under this Act enters a place

mentioned in sub-section (1), the owner, the caretaker or the person in-charge of the place

shall extend all reasonable cooperation including supply of necessary information, documents

or samples as per requirement of the officer.

(4) If, after receipt of information, documents or samples under this section, it is found that the

related registered or registrable person has evaded revenue or has made any irregularity, the

authorized officer shall take appropriate action under this Act within a reasonable time.

(5) Notwithstanding anything contained in sub-section (1), the Superintendent of local value

added tax office may, within the area of his jurisdiction, inspect a place of production or

supply or rendering of service or trading belonging to a registered or registrable person and

examine the goods in stock, service, inputs and accounts.

(6) For fulfilling the purposes of this section, firms enlisted or required to be enlisted under turn

over tax and firms enjoying or demanding facilities of cottage industry shall also be deemed to

be registered or registrable person.

26A. Order of audit by authorised officer and appointment of auditor by the Board.- (1) A value added tax officer, not below the rank of a Joint Commissioner, may order for auditing

of tax and tax related activities of a registered or registrable firm for a specified period and the

officer or officers ordered for the purpose shall, after completion of the audit on the basis of

orders issued by the Board and the audit manual including the provisions of this Act and the

rules made thereunder, within the specified time, submit a report to the ordering officer.

(2) After receipt of the audit report under sub-section (1), the ordering officer shall, after being

satisfied as to the evasion and irregularity detected by the audit, direct the concerned

divisional officer or circle superintendent to take legal steps and, if the firm audited raises any

legal objection, settle it and shall, from time to time, inform the concerned Commissioner or

Director General about the said audit activities.

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(3) Notwithstanding anything contained in sub-section (1), the Board may, by order, fixing

reasonable remuneration and determining terms and conditions, appoint auditor to inspect

stock of goods and to examine books of accounts of a registered or registrable person, and the

auditor so appointed shall be deemed to be a value added tax officer for the purposes of this

section.

(4) For fulfilling the purposes of this section, a firm enlisted or required to be enlisted under turn

over tax and a firm enjoying or claiming benefits of cottage industry shall also be deemed to

be a registered or registrable person.

26B. Provisions relating to supervised supply, observation and surveillance.-

(1) For fulfilling the purposes of sub-section (4A) of section 6 of this Act, Commissioner may

appoint one or more value added tax officer and give them necessary directives for

observation and surveillance in the place of production, supply, rendering of service or

trading of a registered person and for ensuring supervised supply.

(2) If the Commissioner has sufficient reason to believe that a supplier of taxable goods or

renderer of taxable service does not record correctly the accounts of receivable value and tax

against supply of goods or rendering of service correctly in the books and commercial

documents relating to value added tax or does not declare correctly in the returns, or does not

issue challan (invoice) against supply of goods or rendering of service or even if issues

challan, does not issue in legal manner or does not give information or gives untrue

information to the value added tax authority about transaction or sale of taxable goods or

service with a view to avoiding responsibility of paying tax, he may, in order to determine the

actual tax liability of the person, appoint, in the place of supply of goods or rendering of

service or trading of the said person, one or more value added tax officers for so long as he

considers necessary and give them necessary directives to ensure observation, surveillance

and supervised supply.

(3) The officers appointed under sub-sections (1) and (2) may, observe, keep surveillance on and

supervise supply of goods and rendering of service by the said taxpayer and shall submit to

the Commissioner information relating to transaction or sale of taxable goods and service or

applicable tax received through such observation, surveillance or supervision, on the basis of

which the Commissioner may determine the tax payable by the taxpayer for the relevant tax

period or any other tax period.

(4) If the Commissioner has reason to believe that any supplier of taxable goods or renderer of

taxable service does not submit invoices according to section 32 or submits untrue invoices or

22

does not show sale value or total receipt correctly in the books of accounts kept under section

31 or in the returns of a tax period submitted under section 35, the Commissioner may fix for

each tax period, the minimum amount of sale, amount of value addition, base value for

payable tax or amount of payable tax for the supplier of taxable goods or renderer of taxable

service in question, on the basis of first hand idea considering sale value or total receipts or

other relevant information of a supplier of similar taxable goods or renderer of similar taxable

service with identical location, environment and situation in comparison with the said supplier

of taxable goods or renderer of taxable service(s).

(5) In giving effect to the provisions of this section, other provisions of the Act regarding

opportunity of being heard in favour of the taxpayer shall be followed.

27. Seizure of forfeitable goods.- (1) Any value added tax officer, authorised in the behalf by a value added tax officer, not below

the rank of an Assistant commissioner, may seize any forfeitable goods and, where it is not

possible to seize such goods, he may order the owner of the goods or the person under whose

possession or supervision the goods remain not to remove, transfer or otherwise dispose of the

goods without the prior permission of the said officer:

Provided that in the case of seizure of goods of any registered person under this sub-

section, the officer specified in the rules may, pending adjudication, allow interim release of

the seized goods to the registered person or a person authorized by him as per procedure and

conditions prescribed by rules.

(2) Show cause notice shall have to be served on the owner of the goods seized under sub-section

(1), within two months from the date of seizure, mentioning the reason for proposed forfeiture

of the goods and he shall be given opportunity to submit written reply against the charge

brought and, if he so desires, to be heard in person or through his nominated legal counsel:

Provided that the Commissioner may, recording the reasons, extend the afore-mentioned

two months' time period, for a period not exceeding two months:

Provided further that the provisions of this sub-section shall not apply to a case where

order of forfeiture of goods or imposition of fine is passed considering the written

confessional application of the owner of the goods or related person and where the said owner

or related person consents in witting to abide by the order, without prejudice to right of appeal

against the said order given without show cause notice.

(3) In a case where show cause notice under sub-section (2) has not been served upon the owner

of goods seized under sub-section (1) within two months from the date of seizure or, as the

23

case may be, the time extended by the Commissioner, the goods shall be returned to the

person from whose possession it was seized.

28. Disposal of goods seized.- In the case of preservation, disposal and management of the goods seized under section 27 the

provisions of section 169 of the Customs Act, shall apply with necessary modification.

29. Sale of goods and disposal of sale-proceed.- In the case of the sale the goods under this Act, except forfeited goods, and the disposal and

management of sale proceeds thereof the provisions of section 201 of the Customs Act shall apply

with necessary modification.

30. Management of goods forfeited.- The Board may, subject to rules, manage the goods absolutely forfeited to the Government in any

manner it deems fit. 31. Maintenance of accounts.- Every registered person shall, for the convenience of determining his tax liability during a specific

tax period, preserve, in the form and the manner prescribed by rules, and maintain at the place of

business the following records, relating to goods purchased or supplied or service rendered by him

or by any of his agents, namely: -

(a) statement of purchase of goods and service, taxable and exempted from tax, and challans relating thereto;

(b) statement of supply of goods or rendering of service taxable or exempted from tax or export of those goods or service and challans relating thereto;

(c) account current;

(d) accounts statement of deposit through challan of money, to the treasury or to any bank approved in this behalf by the Government for the purpose of payment of value added tax;

(e) statement of stock of inputs and goods manufactured or produced;

(ee) commercial documents relating to taxable or exempted goods and rendering of service;

(f) such books and records as may be specially specified by rules:

Provided that the Board may, by notification in the official Gazette, specify the procedure in which and the types of books and records which a registered person shall maintain.

24

32. Tax challans (invoice).- Every registered person shall, at the time of supply of taxable goods or rendering of taxable service

or export of goods or service or sale of taxable imported goods, issue challan (invoice) with

consecutive serial number, in the form and manner prescribed by rules or in any other form and

manner approved by the Board in this behalf by notification in the official Gazette:

Provided that, -

(a) not more than one challan (invoice) shall be issued for a single supply of taxable goods or

sale of taxable imported goods or rendering of taxable service, or export of goods or

service;

(b) in a case where any person claims that original challan has been lost, the concerned

supplier of goods or renderer of service may issue to him a copy of challan marked

distinctly "Copy Only".

33. Duration of preserving records.- A registered person who has obligation to preserve records under section 31 shall have to preserve

the records in Bangladesh for at least four years following completion of the tax period to which it

relates; but if any case under this Act is pending against the registered person, the records for the

relevant tax period shall have to be preserved until the final disposal of the case.

34. Submission of documents etc.- If, at any time, a value added tax officer directs a registered person in this behalf to submit records,

commercial documents, etc. in his possession or under his control, he shall be under an obligation

to submit such records, commercial documents, etc to the said officer.

35. Submission of returns.- A manufacturer or produce or trader of taxable goods or renderer of taxable service shall submit a

return to the concerned officer in the form and in the manner prescribed by rules for every tax

period, showing therein all of his tax liabilities under this Act, within the specified date.

36. Examination of returns.- (1) The concerned officer shall examine according to the procedure prescribed by rules, the return

submitted by a person under section 35 as soon as possible and, on examination, if it is proved

that value added tax or, where applicable, value added tax and supplementary duty paid by

him is less than the value added tax or, where applicable, value added tax and supplementary

duty payable under this Act, the said officer shall direct the person, by order, to pay within

25

seven days of the receipt of the order, the unpaid amount of value of added tax or, where

applicable, value added tax and supplementary duty,-

(a) in the case of supply of goods, by adjustment in the account current; and

(b) in the case of rendering service, in the manner determined by the officer in this behalf.

(2) If, on examination under sub-section (1), it is proved that the person has paid value added tax

or, where applicable, value added tax and supplementary duty more than the amount of value

added tax or, where applicable, value added tax and supplementary duty payable under this

Act, the concerned officer shall, by order, give an opportunity to the person to adjust the

additional value added tax or, where applicable, value added tax and supplementary duty,

against the amount of value added tax or, where applicable, value added tax and

supplementary duty payable in the next tax period.

(3) During examination of a return submitted under section 35, if the concerned officer considers

it necessary to determine proper input-output coefficient of any taxable goods, or finds that

the taxable goods or service supplied and the money received from it have been shown less

than the actual quantity of the goods or service and amount of money, he may take step for

necessary scrutiny to determine the correct input-output coefficient of the goods or, where

applicable, quantity of the goods or service and the amount of money received from it.

(4) In a case where a registered person fails to submit a return under section 35; or provides in the

return submitted under the said section, information which is incorrect or he has reason to

believe it to be incorrect, as a result of which the amount paid as value added tax or, where

applicable, value added tax and supplementary duty becomes less than the actual or, in the

case of export, demands more drawback than the actual amount, the concerned officer may,

without prejudice to the provisions of penalties under this Act or the rules and after giving to

the person a reasonable opportunity of being heard, determine the payable amount of value

added tax or calculate the amount of drawback on the basis of the information collected by

any value added tax officer or on the basis of scrutiny made under sub-section (3) and the

payment of value added tax or, where applicable, value added tax and supplementary duty so

determined or calculation of drawback so made shall be obligatory to the person.

37. Offences and penalties.- (1) If any person -

(a) fails to submit an application for registration under this Act, though required to submit

such an application; and

(b) fails to submit a return within the specified date; or

26

(c) fails to inform the value added tax officer about any change of information in relation to

registration; or

(d) fails to comply with the direction of any summons under section 25; or

(e) violates any other provision of this Act, -

he shall be liable to pay a fine of taka not less than ten thousand and not more than fifty

thousand.

(2) If any person,

(a) fails to give a tax-invoice or gives a tax-invoice untrue in relation to material information;

or

(aa) fails to pay value added tax or, where applicable, value added tax and supplementary duty

on goods or service supplied by him though directed twice by the concerned officer, or

fails to submit the return for a tax period even after lapse of the time specified for such

submission; or

(b) submits return untrue in relation to material information; or

(bb) attempts to evade payable value added tax by supplying goods without recording

information regarding sales in the sales accounts register (Mushak-17) and payable value

added tax in the account current register, (Mushak-18); or

(c) evades or attempts to evade tax by submitting forged or false documents to a value added

tax officer; or

(d) does not preserve any document which is required to be preserved under this Act or the

rules; or destroys or alters such document or mutilates any part of such document; or

demonstrates it to be false; or does not preserve the document as per requirement of this

Act; or

(e) makes consciously a false statement or declaration; or

(f) obstructs or prevents from entering his business place any value added tax officer

authorized under this Act to inspect or seize any record, register or any other document

relating to value added tax; or

(g) engages himself in receiving, acquiring possession of or transacting in goods though he

knows or he has reason to believe that value added tax or, where applicable,

supplementary duty payable on such goods has been evaded; or

(h) takes a credit of input-tax through forged or fake invoice; or

27

(i) evades or attempts to evade value added tax or supplementary duty by any other means; or

(j) gives an invoice in which an amount of value added tax is specified, though he is not a

registered person; or

(jj) does not do anything which he is required under sub-section (4A) of section 6 to do or

does anything which he is required under that sub-section not to do ; or

(jjj) in the case of removing goods or rendering service under this Act or the rules removes

goods or renders service without keeping balance required in the account current, by

which adjustment or payment of payable output-tax can be made by totaling the balance

with deposited money and credit due to input-tax; or

(k) does or abates in doing anything specified in clauses (a) to (jjj);

he shall be liable to a fine of an amount not less than equal to, and not more than two and

a half times of, the amount of value added tax or, where applicable, value added tax and

supplementary duty, payable upon the goods or service; and, if convicted for the said

activity in a court of Magistrate, he shall be liable to imprisonment for not less than three

months and not more than two years, or to a fine not less than equal to, and not more than

two and half times of, the amount of value added tax or, where applicable, value added tax

and supplementary duty, or to both. For irregularities other than evasion of revenue, he

shall be liable to a fine of not less than twenty five thousand taka and not more than three

lac taka.

(3) If any registered service renderer fails or has failed to submit return or to pay value added tax

or, where applicable, value added tax and supplementary duty within the specified date, then

he shall be required to pay that unpaid value added tax or, where applicable, value added tax

and supplementary duty along with an additional tax at the rate of two per cent. per month on

the unpaid amount of the tax and duty.

(3A) The effectiveness of any provision regarding punishment for an offence committed under this

Act or rules made there-under shall not be prejudiced by the payment of value added tax or,

where applicable, value added tax and supplementary duty along with monthly two per cent.

additional tax under sub-section (3)

(4) Notwithstanding anything contained in any other provision of this Act, if a registered person

fails to pay value added tax or, where applicable, value added tax and supplementary duty

within three months after the expiry of tax period in spite of receipt of notice twice in this

behalf from the concerned value added tax officer, or commits an offence specified in sub-

section (2) and section 38 twice within the period of any twelve months, or, if any registrable

28

person fails to become registered within one month of the receipt of an order for compulsory

registration according to sub-section (4) of section 15,-

(a) if he is a registered person, his business premises may be but under lock and key and

his registration may also be cancelled; and

(b) if he is a registrable person, his business premises may be but under lock and key.

(5) No fine, except a sentence of punishment awarded by a court of Magistrate, shall be imposed

upon the concerned person nor shall his business premise be put under lock and key nor shall

his registration be cancelled without giving him a reasonable opportunity of being heard

(including opportunity of being heard personally if he so desirers, or being heard through his

nominated counselor).

38. Forfeiture.-

If-

(1) a registrable person manufactures or produces or deals in any taxable goods before registration,

those goods shall be liable to forfeiture; or

(2) a registered person.-

(a) removes any taxable goods from the place of business without an invoice; or

(aa) supplies goods or renders service without paying the tax mentioned in the invoice or the

tax applicable to concerned goods or service; or

(b) removes such taxable goods from the business premises with invoice which does not

accompany the goods up to its destination;

(c) fails to comply with the provisions of sub-section (4A) of section 6,

those goods shall be liable to forfeiture and the said registered person, his representative

or any person involved with the said activities shall be liable to a fine of an amount not

less than equal to, and not more than two times and a half of, the amount of the value

added tax or, where applicable, value added tax and supplementary duty payable on the

goods.

39. Extent of forfeiture.-

(1) The forfeiture of any goods under this Act shall include the container in which the goods are

found and all things found in the container.

(2) Any kind of transport used for transporting goods liable to forfeiture under this Act shall also

be liable to forfeiture:

29

Provided that if a transport liable to forfeiture under this subsection is seized, the officer

specified in the rules may, pending adjudication of the transport and the goods carried in it,

allow interim release to it as per provisions of the rules.

(3) Forfeiture in the case of a vessel shall include its tackle, appliances and furniture

40. Power of adjudication.-

Adjudication relating to cases of forfeiture or imposition of a fine under this Act or under any rule

shall be done,-

(a) in the case of importation and exportation, in accordance with the provisions of section

179 of the Customs Act; and

(b) in the case of supply of goods and rendering of service, by the value added tax officers,

according to the following table, namely:-

Table

Nature of adjudication Officer Power 1 2 3

Commissioner If the value of the goods exceeds taka ten lakh;

Additional Commissioner

if the value of the goods does not exceed taka ten lakh;

Joint Commissioner if the value of the goods does not exceed taka six lakh;

Deputy Commissioner

if the value of the goods does not exceed taka three lakh;

Assistant Commissioner

if the value of the goods does not exceed taka one lakh and fifty thousand;

(a) In the case of adjudication for forfeiture of goods and imposition of fine,

Superintendent if the value of the goods does not exceed taka sixty thousand;

(b) In the case of adjudication for imposition of fine,

Divisional Officer Full power.

[Explanation: In this table, 'value of goods' shall not include the value of the transport carrying the goods seized.] 41. Imposition of fine in lieu of forfeiture.-

When a decision is taken for forfeiture of any goods under this Act or the rules, the adjudicating

officer may give the owner of the goods an opportunity to pay, in lieu of forfeiture, tax payable on

the said goods, other Government dues, monetary penalty and such amount of fine as the

adjudicating officer may deem fit, and redeem the goods:

30

Provided that no provisions of this section shall apply in the case of the goods, the import of

which has been prohibited by or under any law.

42. Appeal.-

(1) Any value added tax officer or any person aggrieved by any decision or order given by a value

added tax officer under this Act or the rules, may appeal against such order, except against an

order of seizure or sale given under section 56 in case of supply of goods or rendering of

service or an order under section 98 or section 82 of the Customs Act in the case of import of

goods, within three months of giving such decision or order-

(a) to the Commissioner (Appeal) against the decision or order given by an Additional

Commissioner or any value added tax officer below that rank; and

(b) to the Customs, Excise and Value Added Tax Appellate Tribunal formed under section

196 of the Customs Act, hereinafter called the Appellate Tribunal, against the decision or

order given by the Commissioner, the Commissioner (Appeal) or any value added tax

officer of equivalent rank.

(1A) After receipt of an appeal under sub-section (1), -

(a) if the appeal is preferred to Commissioner (Appeal), Commissioner (Appeal) may make

an enquiry about the appeal if he considers it necessary or collect information and may,

after giving to the appellant reasonable opportunity of being heard, uphold the decision or

order appealed against or amend it, or reject it or give such fresh decision or order as he

deems fit:

Provided that if the Commissioner (Appeal) is satisfied that the appellant could not

prefer the appeal within the said three months' time due to sufficient reason, he may

permit the appellant to prefer an appeal within two months next following the said period.

(b) if the appeal is preferred to the Appellate Tribunal, the Appellate Tribunal, shall,

notwithstanding anything in this Act, dispose off the appeal following, as far as

practicable, the provisions of the Customs Act regarding the said tribunal.

(2) If any person intends to prefer an appeal under sub-section (1) against a decision or order

relating to a demand of value added tax payable on any goods or service or to fine imposed

under this Act, he shall have to pay, at the time of preferred his appeal,-

(a) in the case of an appeal preferred to the Commissioner (Appeal), ten per cent. of the

fine imposed or tax demanded;

31

(b) in the case of an appeal preferred to Appellate Tribunal against an order given by

Commissioner or any value added tax officer of his equivalent rank, twenty-five per cent.

of tax demanded or fine imposed;

(c) in the case of an appeal preferred to the Appellate Tribunal against an order of the

Commissioner (Appeal), fifteen per cent. of the tax demanded or fine imposed, in the

Government treasury or to a value added tax officer authorised by the Government in this

behalf.

(3) No appeal under sub-section (1) shall lie in respect of any decision or order after any

proceedings under section 43 has been initiated by the Board with regard to the order or

decision.

(4) Notwithstanding anything contained in this Act, if the appellate authority fails to give any

decision on the appeal within twelve months from the date of its receipt, the appeal shall be

deemed to have been granted by the appellate authority.

(5) If any appeal preferred to the Board under section 42 within the specified date or any appeal

order given by the Board or any matter arising out of or relating to such appeal remains

undisposed of or unimplemented immediately before the said date, as the case may be, it shall

be transferred to the Appellate Tribunal on the specified date and shall, as far as practicable,

be disposed of by the Appellate Tribunal in accordance with the procedure specified in section

196 of the Customs Act.

Explanation In this section, "specified date" shall mean the 1st October, 1995.

43. Power of the Board to requisition and examine records, etc.- (1) The Board may suo moto call for and examine the records of any proceedings under this Act

in order to be satisfied about the legality and propriety of any decision or order passed in such

records by any value added tax officer subordinate to it, and pass such order about such

decision or order as it deems proper:

Provided that no order forfeiting goods of greater value, or increasing the amount of fine

in lieu of forfeiture, or imposing fine, or paying non-levied or short-levied value added tax or,

where applicable, value added tax and supplementary duty, shall be given without giving the

person likely to be aggrieved by it an opportunity of showing cause or being heard in person

or through a counselor or any other person duly authorized by him.

(2) Records in respect of any proceedings relating to an order or decision of any value added tax

officer shall not be called for and examined under sub-section (1) after the expiry of two years

of giving such order or decision.

32

(3) In a case where any appeal under sub-section (1) of section 42 is pending, no proceeding

under sub-section (1) shall be initiated till the disposal of the appeal.

44. Power of the Board to rectify errors, etc.- (1) The Board may rectify any apparent error or incorrectness from the record of any order passed

under the provisions of this Act or the rules suo moto or on an application by any person

within one year of giving the order:

Provided that such rectification as may compel a person to pay an increased amount of

fine or greater amount of value added tax or, where applicable, supplementary duty shall not

be done without giving the person likely to be aggrieved by such rectification an opportunity

of being heard in person or through a counsel or any other person duly authorised by him:

Provided further that no application under this sub-section shall be acceptable in a case

where the applicant did not avail himself of the opportunity of preferring an appeal under

section 42 though he had such opportunity.

(2) No proceeding under sub-section (1) shall be initiated in a case where an application has been

made under section 45, and where such an application is pending proceedings so initiated

shall abate.

45. Power of review by the Government.-

The Government may, on consideration of an application of any person aggrieved by a decision or

order of the Board under section 43 or an order under section 43 of forfeiting goods of greater

value or increasing the amount of fine in lieu of forfeiture, or imposing fine or compelling to pay

any non-levied or short-levied tax, if the application is made within four months from the date of

such order or decision, give such order as it deems fit:

Provided that the Government may, if satisfied that the applicant had not been able to submit

the application within the aforesaid four months period for some justified reasons, allow the

applicant to submit application within four months next following the said period:

Provided further that an order forfeiting goods of greater value, or increasing the amount of

fine in lieu of forfeiture, or imposing fine, or directing to pay non-levied or short-levied value

added tax or, where applicable, value added tax and supplementary duty shall not be given without

giving the person likely to be aggrieved by it an opportunity of showing cause against it or being

heard in person or through a counsel or any other person duly authorized by him.

33

46. Attendance through authorised representative and value added tax consultant, etc.-

(1) Any person entitled, or summoned, to appear before any value added tax officer, appellate

authority, the Board or the Government in connection with any proceeding under this Act or

the rules may appear through a person mentioned in section 196K of the Customs Act and the

provisions of that section shall apply to him as if it were enacted under this Act for appearance

under this section.

(2) The Board may give license to any person to act as value added tax consultant, subject to the

conditions and procedures specified by rules, to appear according to sub-section (1) before

any officer, or authority, mentioned in that sub-section or the Board or the Government or to

do any work on behalf of any registered or registrable person or to advise him on any matter

which originated or may originate from this Act or the rules or in relation to any proceeding

under this Act or the rules.

47. Power of the Government to summon and examine records etc.-

The Government may suo moto or on an application from any person, summon and examine, in

order to be satisfied about legality or justifiability of an order under this act or the rules, the

records of the proceedings of such order within one year of the passing thereof and after such

examination it may pass such order as it deems fit, correcting any apparent error or incorrectness:

Provided that an order forfeiting goods of greater value, or increasing the amount of fine in

lieu of forfeiture or imposing fine or directing to pay non-levied or short-levied value added tax or,

where applicable, value added tax and supplementary duty shall not be given without giving the

person likely to be aggrieved by it an opportunity of showing cause or being heard in person or

through a counsel or any other person duly authorized by him:

Provided further that in a case where a person failed to avail himself of the opportunity of

preferring an appeal under section 42 though such opportunity was available to him, his

application under this sub-section shall not be acceptable.

48. Power to search.-

Any value added tax officer, not below the rank of an Assistant Commissioner of value added tax

may, if he believes or has reason to believe that, any goods or service liable to imposition of value

added tax is or has been supplied, given or borne in contravention of any provision of this Act or

the rules from or by any place, house, premises, vessel or any other transport, authorise by order or

in writing any value added tax officer to enter such place, house, premises, vessel or any other

transport and in such order authority may also be given to search such place, house and premises,

vessel and other transport.

34

48A. Delegation of the Power of Magistrate to value added tax officer.-

To achieve the objectives of this Act and the rules made thereunder, the Government may, by

notification in the official Gazette, delegate to a value added tax officer, not below the rank of an

Assistant commissioner, the powers of a First Class Magistrate specified in Schedule III to the

Code of Criminal Procedure, 1898 (Act V of 1898), hereinafter referred to as the Code of Criminal

Procedure, to exercise the powers under section 36 of Code of Criminal Procedure.

49. Power to arrest.-

Any value added tax officer authorised by the Board in this behalf, may arrest any such person

who, the said officer believes or has reason to believe, has committed an offence punishable under

this Act.

50. Offence for which arrest cannot be made without a warrant.-

Notwithstanding anything contained in the Code of Criminal Procedure, no offender for an offence

mentioned in section 37 shall be arrested without a warrant under the said Code.

51. Procedure of search and arrest.-

All search and arrest under this Act or the rule made thereunder shall be conducted in accordance

with the provisions of the Code of Criminal Procedure relating to search and arrest.

52. Disposal of arrested person.-

Any person arrested under this Act shall be forwarded without delay to the nearest value added tax

officer who has been duly authorized in this behalf by a Commissioner, value added tax to forward

such arrested person before a Magistrate or, if there is no such value added tax officer within

reasonable distance, to the officer in-charge of the nearest police station.

53. Procedure to be followed by officer in charge of police station.-

The officer in-charge of the police station to whom the person under section 52 is forwarded, shall

grant him bail to appear before the Magistrate of the competent jurisdiction or, if bail is not

granted, forward him to the custody of the said Magistrate.

54. Procedure of inquiry by the value added tax officer against a person forwarded under

section 52.-

(1) If any person is forwarded before a value added tax officer under section 52, the officer shall

initiate investigation into the complaint brought against the person.

35

(2) For this purpose, the value added tax officer shall exercise such powers under, and shall be

subjected to, such provisions of the Code of Criminal Procedure as an officer in-charge of a

police station may, in case of investigation into an offence for which an offender can be

arrested without warrant, exercise and shall be subject to:

Provided that, -

(a) if the value added tax officer is of the view that there are sufficient evidences against the

accused person or there is reasonable ground to suspect, the officer shall grant the accused

person bail to appear before the Magistrate of the competent jurisdiction, or shall send

him to the custody of the said Magistrate.

(b) if it appears to the value added tax officer that there is no sufficient evidence or

reasonable ground to suspect, the officer shall, subject to surety or undertaking without

surety according to his direction, grant him bail to appear before the Magistrate of the

competent jurisdiction as and when the Magistrate may summon, and shall send to the

officer senior to him a report with details of the case.

55. Realisation of short-levied or unpaid value added tax and other duties and taxes.-

(1) In a case where-

value added tax or, where applicable, value added tax and supplementary duty due on taxable

goods supplied or service rendered has not been assessed or paid or has been short-assessed or

short-paid or has been erroneously refunded or a drawback on value added tax, supplementary

duty, customs duty, excise duty and other duties and taxes (excluding advance income tax)

has erroneously been paid under section 13 or duty and taxes payable on any goods supplied

or service rendered in Bangladesh, has been adjusted due to inadvertence or wrong

interpretation,

the concerned value added tax officer shall, within three years from the date on which the said

duty or value added tax became payable or was short-paid or refunded or repaid as drawback

or adjusted, issue a show cause notice demanding the duty or value added tax mentioned in

the notice.

(2) In the case of imported goods, if any value added tax or, where applicable, value added tax

and supplementary duty has not, for any reason, been paid or has been short-paid or refunded,

erroneously, it shall be realised in accordance with the provisions of section 32 of the

Customs Act.

(3) If the person from whom duty and taxes have been demanded under sub-section (1) protests in

writing against such demand, he shall be given an opportunity of being heard. Thereafter, the

36

value added tax officer may, after considering the objection raised by the said person, refix, if

necessary, the amount of duty and taxes demanded by the notice, and the person shall be

bound to pay the duty and taxes demanded in the notice or, where applicable, so refixed.

(4) The Commissioner may, if the person from whom duty and taxes has been demanded under

sub-section (1) desires, in writing, to pay the demanded amount in installments, order to pay

the monetary penalty and fine, from among the demanded amount, in such installments and

according to conditions as he may specify:

Provided that the time-limit for payment of the installments shall not exceed six months.

56. Realisation of Government dues.-

(1) Where any amount of value added tax or, where applicable, value added tax and

supplementary duty assessed, or monetary penalty imposed, or money demanded under an

undertaking or any other document executed under this Act or any rules, is due from any

person, a value added tax officer, not below the rank of an Assistant Commissioner, may, in

accordance with the procedure prescribed by rules,-

(a) deduct the amount due from any money due to such person from, and held under the

control of, the said officer or any officer of value added tax or income tax, or excise or

customs;

(b) require, by a notice, in writing, the person from whom any money is due or may become

due later on to the person from whom the said money is due, to pay to the said officer

within seven days of receipt of the notice, the amount mentioned in the notice or issue an

order to the bank, at which the account of the person from whom the said money is due is

held, to freeze his account;

(bb) if the bank fails to comply with the direction given under clause (b), direct the proper

authority of the bank to withhold the pay and other emoluments of the officers or

employees responsible for the failure, until such time as the money mentioned in the

notice is realised under sub-section (4);

(c) stop removal of any goods or rendering of service from the business premises of the said

person or seize the transport (with or without goods) of the business firm until the said

money is fully paid or realised;

(d) keep business premises of the said person under lock and key until the said money is fully

paid or realised;

(e) attach and sell or sell without attachment the movable or immovable property of the

person from whom the money is due;

37

(f) recover the money due, by seizing and selling the goods of the person from whom it is

due, if the goods remain under control of a value added tax officer or customs officer;

(g) if the money due relates to a business firm and the ownership of the firm has been

transferred, realise the money from the person to whom the business firm has been

transferred.

(1A) The concerned officer may keep under suspension the registration of the person until the

money due from him as mentioned in sub-section (1) has been fully realised or legally

disposed of or, direct the concerned authority to stop the clearance of any goods owned by

such person, kept in sea port, airport or any other customs station or warehouse under the

customs;

Explanation: In this sub-section "keeping the effectiveness of registration under suspension"

shall include keeping the value added tax registration number (BIN) locked in the

computerised bill of entry processing system.

(2) If the said money can not be realised from the said person in the manner laid in sub-section

(1), the concerned officer shall prepare a certificate signed by him, specifying the amount of

the money due from the person liable to pay it, and shall send it to the Collector of the district

within whose jurisdiction the said person resides or owns any property or conducts any

business and the Collector shall, on receipt of the certificate, proceed to recover the amount

specified in the certificate as public demand or arrears of land revenue.

(3) The concerned value added tax officer may, at any time after sending a certificate under sub-

section (2) to the Collector of the competent jurisdiction, amend or withdraw it or suspend the

proceedings relating to the realisation of the money specified in it or send a new certificate

concelling the earlier one:

Provided that, where the concerned Collector has either initiated the action to realise the

money mentioned in the certificate or the money has been realised wholly or in part before the

withdrawal of the certificate, the certificate shall be deemed not to have been withdrawn.

(4) If the concerned person or bank fails to comply with the directives given in the notice served

under clause (b) of sub-section (1), the amount specified in the said notice shall be treated as

arrear of revenue due form such person or bank and shall be realisable as arrear of revenue.

(5) The concerned value added tax officer may, at any time, amend the amount of the money

demanded under clause (b) of sub-section (1), or extend the time for its payment or amend or

cancel the notice issued or direct to suspend the proceedings relating to the realisation of the

money.

38

57. Issuance of orders, decisions, etc.-

An order or decision or summons or notice under this Act shall be issued-

(a) by handing over the order, decision, summons or notice to the person for whom it is

intended or to his agent or by sending it to him or his agent by registered post with

acknowledgement due; or,

(b) by displaying it in the notice board of the local value added tax office, if the order,

decision or notice cannot be issued in the manner laid down in clause (a).

58. Compensation for loss or damage shall not be payable unless it is proved that it occurred due

to negligence or arbitrary act.-

The owner of any goods shall not be entitled to demand compensation for any damage or loss of

goods during the period it remains in any godown of the value added tax department, or in any

customs area or wharf or in any landing place, while under the supervision of any value added tax

officer, or under lawful seizure, unless it is proved that the loss or damage has occurred due to

willful negligence or arbitrary act of the said officer. 59. Transfer of ownership.-

No registered person shall transfer any movable or immovable property within the jurisdiction of

his business firm or the ownership of his business firm until making full payment of all value

added tax or, where applicable, value added tax and supplementary duty payable under this Act:

Provided that concerned Commissioner may allow transfer subject to the fulfillment of the

conditions laid down by the Commissioner and submission of an unconditional bank guarantee by

the purchaser of the ownership of the movable or immovable property of the firm from a

scheduled bank as to the payment of value added tax or, where applicable, value added tax and

supplementary duty.

60. Effect of other Acts on the application of the Value Added Tax Act.-

The Government may, by notification in the official Gazette, declare that the provisions of the

Customs Act, 1969 or the Excises and Salt Act, 1944 (1 of 1944) and the rules made thereunder,

shall mutatis mutandis apply in the matter of the application of this Act.

61. Bar on the jurisdiction of court.-

No suit shall lie in any civil court against the cancellation or alteration of an order given under this

Act or assessment, fixation or realisation of any value added tax or, where applicable, value added

tax and supplementary duty.

39

62. Redemption of action taken in good faith.-

No civil or criminal suit or any other legal proceeding shall lie or shall be commenced against the

Government or any of its officers for any probable damage caused to any person consequent upon

any action taken in good faith under this Act or any rule.

63. Property of a deceased person.-

Tax liability of a deceased registered person shall have priority as liability on the property

inherited from him by his heirs.

64. Liability of a bankrupt.-

(1) If any registered person is declared bankrupt, his tax liability under this Act shall devolve on

the property under bankruptcy if the business relating to that property continues.

(2) If the tax liability arises during the conduct of a business relating to the property after it goes

under bankruptcy, any value added tax or, where applicable, value added tax and

supplementary duty due shall be considered as current expenditure for conducting the

business and it shall be paid before the settlement of the claims of other creditors.

65. Removal of difficulties.-

If any difficulty arises in the matter of implementation of the provisions of this Act, the

Government may, by order, take any step in order to remove the difficulty.

66. Power to release certain goods without payment of value added tax and to repay value added

tax on certain goods.-

The Board may, subject to such conditions, limitations or restrictions as it thinks fit to impose,

generally in such cases as may be prescribed by rules or, in particular, in such cases as may be

specified by special order, authorise the release of certain goods in accordance with the provisions

of section 21 of the Customs Act, 1969 without payment of value added tax or, where applicable,

value added tax and supplementary duty or payment of drawback on value added tax or, where

applicable, value added tax and supplementary duty paid on certain goods.

67. Refund.-

(1) Value added tax or, where applicable, value added tax and supplementary duty or turnover tax

claimed to have been paid or over-paid due to inadvertence, error or misinterpretation or any

other reason may be refunded in accordance with the procedure prescribed by rules:

40

Provided that the claim of refund under this sub-section shall not be acceptable if the

claim is not made within six months of the payment of the value added tax or, where

applicable, value added tax and supplementary duty or turnover tax.

(2) In the case of value added tax or, where applicable, value added tax and supplementary duty

provisionally paid under section 81 of the Customs Act, the six months period shall be

counted from the date of adjustment after final assessment of that value added tax or, where

applicable, value added tax and supplementary duty.

68. Drawback in case of export of imported goods.-

Subject to the provisions of Chapter VI of the Customs Act, value added tax or, where applicable,

value added tax and supplementary duty paid on easily identifiable goods during the import into

Bangladesh of such goods shall, if such goods are exported to any place outside Bangladesh or for

use as provisions or store on board any conveyance proceeding to a foreign territory, be repaid as

drawback.

69. Drawback on goods used during the period between import and export.-

Notwithstanding anything contained in section 68, value added tax or, where applicable, value

added tax and supplementary duty in respect of goods which have been used during the period

between its import and export shall be repaid as drawback in accordance with the provisions of the

rules made in this behalf.

70. Cases where drawback shall not be allowed.-

Without prejudice to the provisions of section 13 and notwithstanding anything contained in

sections 68 and section 69, no drawback shall be allowed in a case where the conditions specified

in section 39 of the Customs Act apply.

71. Corrections of clerical errors, etc.-

Any mistake or mathematical or clerical error made by the Government, the Board or a value

added tax officer in any assessment of tax, adjudication, decision or order may be rectified by the

Government, the Board or any value added tax officer concerned or his substitute.

71 A. Power to write off sums due to the Government.-

The Government may, in a case where it becomes convinced that due to bankruptcy of any person

or cessation of the existence of a firm or any other reason an amount of value added tax or, where

applicable, value added tax and supplementary duty assessed or monetary penalty imposed or any

41

amount of money demanded under any undertaking or other document executed under this Act or

the rules made thereunder cannot be realised under section 56 of this Act, write off such dues.

71AA. Reward for unearthing tax evasion and contravention of law, etc.-

Notwithstanding anything contained in this Act or in any other law for the time being in force, the

Board may in such cases, in such manner and subject to such limit as may be prescribed by rules,

reward the following persons, namely:-

(a) a person who supplies to a value added tax officer information about contravention of the

provisions of this Act or of any other law for the time being in force or about evasion and

attempt of evasion of tax or revenue to be realised thereunder; or

(b) a value added tax officer or officer or employee of a Government organization or local

authority who identifies or unearths evasion or attempted evasion of tax or revenue to be

realised under this Act or any other law for the time being in force or contravention of any

provision thereof and if, as a result of supply of such information, identification or

unearthing the following situation arises, namely:-

(i) the goods or other things to which such evasion or attempted evasion of tax or

revenue or contravention of the provisions of law relates, is seized or forfeited; or

(ii) the value added tax or relevant revenue is realised or, as the case may be, the fine

imposed upon the person liable is realised under this Act and any other law for the

time being in force; or

(iii) the person liable under this Act or any other relevant law is punished.

72. Power to frame rules.-

(1) The Board may, for the purpose of fulfilling the object of the Act, make rules by notification in

the official Gazette.

(2) In particular, and without prejudicing the generality of the aforesaid powers, the rules may

contain provisions about all or any of the following, namely:-

(a) assessment and realisation of value added tax or supplementary duty and taking credit of

input tax and specification of authorities to perform duties under this Act.;

(b) removal and transportation from the place of production, manufacture or business of goods

liable to imposition of value added tax;

(c) appointment of Government officer to supervise the application of any rule made under

this Act;

42

(d) storage separately at the place of production or manufacture or supply of taxable goods,

exempted goods, and inputs used for production, manufacture or supply thereof;

(e) supply of necessary information by a person engaged in the supply of taxable goods or

rendering of taxable services;

(f) supply of taxable goods in specified packets, bags or containers and compulsory printing,

inscribing or knitting retail price on packets, bags or containers containing the goods;

(g) forfeiture of any goods in relation to which any provision of this Act or any rule is

contravened;

(h) collecting and testing of samples of goods produced or manufactured or imported,

purchased, acquired or procured in any other manner and inspection, search or seizure of

transport carrying taxable goods;

(i) export of goods or service and procedure for exemption and drawback related to the export;

(j) authorisation to a Commissioner, Value Added Tax to give written order on any matter

arising from any rule made under this Act;

(k) Award of any reward in accordance with the provisions of section 71AA.

(3) The Board may, without prejudice to the provisions relating taking any other action under this

Act, make provisions in the rules made under this section to impose on the person who

contravenes any rule fine not exceeding two and half times the amount of value added tax or,

where applicable, value added tax and supplementary duty payable on the relevant goods or

service and the goods or service to which the contravention relates shall be forfeited to the

Government.

73. Repeal and savings.-

(1) On commencement of this Act the Business Turnover Tax Ordinance, 1982 (XVII of 1982)

and the Sales Tax Ordinance, 1982 (XVIII of 1982), hereinafter referred to as the said

Ordinances, shall stand repealed.

(2) Notwithstanding the repeal of the said Ordinances,-

(a) any action taken or measure adopted under the said Ordinances shall, to the extent it is not

inconsistent with the provisions of this Act, without affecting the action already taken or

measure adopted, be deemed to have been taken or adopted under this Act;

(b) all rules made, all orders given and all notifications or notices issued under the said

Ordinances shall, subject to their consistency with the provisions of this Act and until they

43

are repealed or amended, remain in force, and shall be deemed to have been made, given

or issued under this Act;

(c) any arrear of any tax, fees or other dues imposed by or under any of said Ordinances

which remained outstanding immediately before commencement of this Act, shall be

realised according to the said Ordinances as if the said Ordinance had not been repealed;

(3) The Value Added Tax Ordinance, 1991 (XXVI of 1991), is hereby repealed.

(4) Notwithstanding the repeal under sub-section (3),-

(a) all actions taken or measure adopted under the repealed Ordinance shall be deemed to

have been taken or adopted under this Act; and

(b) all rules made, all orders given and all notifications and notices issued shall, subject to

their being consistent with the provisions of this Act and until they are repealed or

amended remain in force, and shall be deemed to have been made, given or issued under

this Act.

** ** **

Special provision in the Finance Act, 2002 with regard to the abolition of the Turnover Tax

Commission [Section 96 of the Finance Act, 2002 (XIV of 2002)]

96. Provision relating to the undisposed of cases of the Turnover Tax Commission.-

The applications or appeals which remain undisposed of in the Turnover Tax Commission on the

date of the abolition of the said commission by this Act shall be deemed to have been transferred at

once to the Appellate Tribunal and the Appellate Tribunal shall so dispose of the transferred

applications and appeals as if they were filed in the appellate Tribunal on the date of their transfer.

44

FIRST SCHEDULE

(See. sec. 3)

Goods exempted from value added tax:

1. In the case of manufacture or production in Bangladesh of all goods mentioned in the Second

Schedule to the Narcotics Control Act, 1990 (XXVI of 1990).

2. The goods falling under the Harmonised Commodity Description and Coding System (H. S. Code) mentioned against the following Heading Nos of the First Schedule to the Customs Act 1969, namely:-

Heading No. H. S. Code Description of goods

1 2 3

01.01 All. H.S. Code Live horses, asses, mules and hinnies

01.02 All. H.S. Code Live bovine animals.

01.03 All. H.S. Code Live swine 01.04 All. H.S. Code Live sheep and goats 01.05 All. H.S. Code Live poultry, including fowls of the species Gallus domesticus,

ducks, geese, turkeys and guinea fowls. 01.06 All. H.S. Code Other live animals

02.01 0201.10.20 Meat of bovine animals, fresh or chilled, 0201.20.20 (excluding wrapped or canned upto 2.5 Kg) 0201.30.20

02.02 0202.10.20 Meat of bovine animals, frozen, 0202.20.20 (excluding wrapped or canned upto 2.5 Kg) 0202.30.20

02.03 0203.11.20 Meat of swine, fresh, chilled or frozen, 0203.12.20 (excluding wrapped or canned upto 2.5 Kg) 0203.19.20 0203.21.20 0203.22.20 0203.29.20

45

02.04 0204.10.20 Meat of sheep or goats, fresh, chilled or frozen 0204.21.20 (excluding wrapped or canned upto 2.5 Kg) 0204.22.20 0204.23.20 0204.30.20 0204.41.20 0204.42.20 0204.43.20 0204.50.20 02.05 0205.00.20 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

(excluding wrapped or canned upto 2.5 Kg) 02.06 Edible offal of bovine animals, swine, sheep, goats, horses,

asses, mules or hinnies, fresh, chilled or frozen (excluding wrapped or canned upto 2.5 Kg)

0206.10.20 0206.21.20 0206.22.20 0206.29.20 0206.30.20 0206.41.20 0206.49.20 0206.80.20 0206.90.20

02.07 0207.11.20

0207.12.20 Meat and edible offal of the poultry falling under Heading 01.05 fresh, chilled or frozen

0207.13.20 (excluding wrapped or canned upto 2.5 Kg) 0207.14.20 0207.24.20 0207.25.20 0207.26.20 0207.27.20 0207.32.20 0207.33.20 0207.34.20 0207.35.20 0207.36.20 02.08 0208.10.20

0208.20.20 Other meat and edible offal, fresh, chilled or frozen (excluding wrapped or canned upto 2.5 Kg)

0208.30.20 0208.40.20 0208.50.20 0208.90.20

02.09 0209.00.00 Pig fat, free of lean meat and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, dried or smocked (excluding wrapped or canned upto 2.5 Kg)

46

02.10 0210.11.20 0210.12.20

Edible meat and offal salted, smoked or dried (excluding wrapped or canned upto 2.5 Kg)

0210.19.20 0210.20.20 0210.91.20 0210.92.20 0210.93.20 0210.99.20

03.01 All H.S. Code Live fish 03.02 0302.11.20

0302.12.20 0302.19.21 0302.19.29 0302.21.20 0302.22.20 0302.23.20 0302.29.20 0302.31.20 0302.32.20 0302.33.20 0302.34.20 0302.35.20 0302.36.20 0302.39.20 0302.40.20 0302.50.20 0302.61.20 0302.62.20 0302.63.20 0302.64.20 0302.65.20 0302.66.20 0302.69.20 0302.70.20

Fish, fresh or chilled (excluding fish fillet and other fish meat of heading 03.04) (excluding wrapped or canned upto 2.5 Kg)

03.03 0303.11.20

0303.19.20 0303.21.20 0303.22.20 0303.29.21 0303.29.29 0303.31.20 0303.32.20 0303.33.20 0303.39.20 0303.41.20 0303.42.20 0303.43.20 0303.44.20 0303.45.20 0303.46.20

Fish, frozen (excluding fish fillet and other fish meat of heading 03.04) (excluding wrapped or canned upto 2.5 Kg)

47

0303.49.20 0303.50.20 0303.60.20 0303.71.20 0303.72.20 0303.73.20 0303.74.20 0303.75.20 0303.76.20 0303.77.20 0303.78.20 0303.79.20 0303.80.20

03.04 0304.10.20

0304.20.20 0304.90.20

Fish fillet and other fish meat, (whether or not minced) fresh, chilled or frozen (excluding wrapped or canned upto 2.5 Kg)

03.05 Fish dried, salted or in brine; smoked fish, whether not cooked

before or during the smoking process; flours, meals, and pallets of fish fit for human consumption (excluding wrapped or canned upto 2.5 Kg)

0305.10.20 0305.20.20 0305.30.20 0305.41.20 0305.42.20 0305.49.20 0305.51.20 0305.59.20 0305.61.20 0305.62.20 0305.63.20 0305.69.20

03.07 Molluscs, whether in shell or not, live, fresh, chilled, frozen

dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs live, fresh, chilled, frozen, dried, salted or in brine (excluding wrapped or canned upto 2.5 Kg)

0307.10.20 0307.21.20 0307.29.20 0307.31.20 0307.39.20 0307.41.20 0307.49.20 0307.49.21 0307.51.20 0307.59.20 0307.60.20 0307.91.20 0307.99.20

04.01 0401.10.20 0401.20.20

Milk and cream not concentrated nor containing added sugar or other sweetening matter

0401.30.20 (excluding wrapped or canned upto 2.5 Kg) 04.07 0407.00.20 Birds eggs, in shell, fresh, preserved or cooked (excluding

wrapped or canned upto 2.5 Kg)

48

04.09 All H.S. Code Natural Honey (excluding wrapped or canned upto 2.5 Kg) 04.10 All H.S. Code Edible products of animal origin not elsewhere specified or

included. 05.01 All H.S. Code Human hair, un-worked, whether or not washed or scoured,

waste of human hair. 05.02 All H. S. Code Bristles and hair of pigs, hogs, or boars, badger hair and other

brush making hair, unworked waste of such bristles or hair. 05.03 All H.S. Code Horse hair, horse hair waste, whether or not put up as a layer

with or without supporting material. 05.04 All H.S. Code Guts, bladders and stomachs of animals (other than fish) whole

or pieces thereof (not processed)

05.05 All H. S. Code Skins and other parts of birds, with their feathers or down feathers and parts of feathers (whether or not with trimmed edges) not further worked than cleaned, disinfected or treated for presentation; powder and wastes of feathers or parts of feathers.

05.07 All H.S. Code Ivory, tortoise shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, un-worked or simply prepared but not cut to shape; powder and wastes of these products.

05.08 All H.S. Code Coral and similar materials, un-worked or simply prepared but not otherwise worked; shells or molluscs, crustaceans or echinoderm and cuttlebone, un-worked or simply prepared, but not cut to shape, powder and waste of these products.

05.09 All H.S. Code Natural sponges of animal origin (unworked)

05.10 All H.S. Code Ambergris custorium, civet and musk, can therrides (unworked); bile whether or not dried, glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.

05.11 All H.S. Code Animal products not elsewhere specified or included (excluding wrapped or canned upto 2.5 Kg); dead animals of Chapter 1 or 3 of the First Schedule to the Customs Act 1969, unfit for human consumption,

49

06.01 All H. S. Code Bulbs, tubers, tuberous roots, corms, crowns, and rhizomes, dormant in growth or in flower, chicory plants and roots other than the roots under Heading 12.12 of the First Schedule of the Customs Act.

06.02 All H.S. Code Other live plants (including their roots),cuttings and slips;

mushrooms spawn. 06.03 All H.S. Code Cut flowers and flower buds suitable for bouquets or for

ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.

06.04 All H.S. code Foliage, branches and other parts of plants, without flowers or

flower buds and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.

07.01 0701.10.12 Potatoes, fresh or Chilled 0701.90.12 (excluding wrapped or canned upto 2.5 Kg) 0701.90.22 07.02 0702.00.12 Tomatoes, fresh or chilled 0702.00.22 (excluding wrapped or canned upto 2.5 Kg) 07.03 0703.10.12

0703.10.22 Onions, shallots, garlic, leeks and other alliaceous vegetables,

fresh or chilled (excluding wrapped or canned upto 2.5 Kg) 0703.20.20

0703.90.20

07.04 0704.10.20

0704.20.20 Cabbage, cauliflowers and headed broccoli, Kohlrabi, Kale

and similar edible brassicas, fresh or chilled,

0704.90.20 (excluding wrapped or canned upto 2.5 Kg) 07.05 0705.11.20

0705.19.20 Lettuce and chicory fresh or chilled (excluding wrapped or

canned upto 2.5 Kg)

0705.21.20 0705.29.20

07.06 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and

similar edible roots, fresh or chilled (excluding wrapped or canned upto 2.5 Kg)

0706.10.20 0706.90.20

07.07 0707.00.20 Cucumbers and gherkins, fresh or chilled (excluding wrapped or canned upto 2.5 Kg)

50

07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled,

(excluding wrapped or canned upto 2.5 Kg)

0708.10.20 0708.20.20 0708.90.20

07.09 0709.10.20 Other vegetable, fresh or chilled 0709.20.20 (excluding wrapped or canned upto 2.5 Kg) 0709.30.20 0709.40.20 0709.51.20 0709.52.20 0709.59.20 0709.60.12 0709.60.92 0709.70.20 0709.90.12 0709.90.92 07.10 Vegetables cooked by steaming or boiling in water or not,

frozen, (excluding wrapped or canned upto 2.5 Kg)

0710.10.20 0710.21.20 0710.22.20 0710.29.20 0710.30.20

0710.40.20 0710.80.20 0710.90.20 07.12 Dried vegetables, whole, cut sliced, broken or in powder but

not further prepared, (excluding wrapped or canned upto 2.5 Kg)

0712.20.20 0712.31.20 0712.32.20 0712.33.20 0712.39.20 0712.90.12 0712.90.92

07.13 Dried Leguminous vegetables, shelled, whether or not skinned

or split, (excluding wrapped or canned upto 2.5 Kg)

0713.10.20 0713.20.20 0713.31.20 0713.32.20 0713.33.20

0713.39.20 0713.40.20 0713.50.20 0713.90.20

51

07.14 Manioc, arrowroot, salep, jerousalem artichokes, sweet patoes and similar roots and tubers with high starch or insulim content, fresh or died, whether or not sliced or in the form of pellets; sago pith, (excluding wrapped or canned upto 2.5 Kg)

0714.10.20 0714.20.20 0714.90.12 0714.90.92

08.01 Coconuts, Brazil nuts and cashew nuts fresh or dried whether

or not shelled or peeled, (excluding wrapped or canned upto 2.5 Kg)

0801.11.20 0801.19.20 0801.21.20 0801.22.20 0801.31.20 0801.32.20

08.02 0802.11.20

Other nuts, fresh or dried, whether or not shelled or peeled, (excluding wrapped or canned upto 2.5 Kg)

0802.12.20 0802.21.20 0802.22.20 0802.31.20 0802.32.20 0802.40.20 0802.50.20 0802.90.20 0802.90.92

08.03 0803.00.12 Bananas all sorts fresh or dried, (excluding wrapped or canned upto 2.5 Kg)

08.04 0804.10.12 0804.10.22

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried, (excluding wrapped or canned upto 2.5 Kg)

0804.20.12 0804.20.22 0804.30.20 0804.40.20 0804.50.12 0804.50.22 0804.50.32 08.05 Citrus fruit, fresh or dried, (excluding wrapped or canned upto

2.5 Kg)

0805.10.20 0805.20.20 0805.40.20 0805.50.20 0805.90.12 0805.90.22

08.06 0806.10.20 Grapes fresh or dried, (excluding wrapped or canned upto 2.5

Kg) 0806.20.20

52

08.07 0807.11.20 0807.19.20

0807.20.20

Melons (including water melon) and papaws (papayas) fresh, (excluding wrapped or canned upto 2.5 Kg)

08.08 0808.10.20 0808.20.20

Apples, pears and quinces, fresh, (excluding wrapped or canned upto 2.5 Kg)

08.09 0809.10.20 0809.20.20

0809.30.20 0809.40.20

Apricots, cherries, peaches (including nectaines) plums, and sloes, fresh, (excluding wrapped or canned upto 2.5 Kg)

08.10 0810.10.20 Other fruit, fresh, (excluding wrapped or canned upto 2.5 Kg) 0810.20.20 0810.30.20 0810.40.20 0810.50.20 0810.60.20 0810.90.20 08.13 0813.10.20 0813.20.20 0813.30.20 0813.40.20

Fruit, dried, other than that of heading nos 08.01 to 08.06 of chapter 8 of the first schedule to the Customs Act; Mixtures of nuts or dried fruits of this chapter, (excluding wrapped or canned upto 2.5 Kg)

0813.50.12 0813.50.92 09.04 0904.11.20 Pepper neither crushed nor ground, (excluding wrapped or

canned upto 2.5 Kg) 09.05 0905.00.20 Vanilla, (excluding wrapped or canned upto 2.5 Kg) 09.06 0906.10.20 Cinnamon and Cinnamon tree flowers a, not crushed or ground

(excluding wrapped or canned upto 2.5 Kg) 09.07 0907.00.20 Cloves, (Whole fruits cloves and stems), (excluding wrapped

or canned upto 2.5 Kg) 09.08 0908.10.20

0908.20.20 0908.30.20

Nutmeg, mace and cardamoms, (excluding wrapped or canned upto 2.5 Kg)

Seeds of anise, badian, fennel, coriander, cumin, or caraway; juniper berries, (excluding wrapped or canned upto 2.5 Kg)

09.09 0909.10.20 0909.20.20 0909.30.20 0909.40.20 0909.50.20

53

09.10 0910.10.20 0910.20.20 0910.30.20 0910.40.20

Ginger, Saffron, turmeric, thyme, bay leaves, curry and other spices, (excluding wrapped or canned upto 2.5 Kg)

0910.50.20 0910.91.21 0910.91.29 0910.99.20 10.01 Wheat and meslin (excluding wrapped or canned upto 2.5 Kg)

1001.10.20 1001.90.12 1001.90.22

10.02 1002.00.20 Rye (excluding wrapped or canned upto 2.5 Kg) 10.03 1003.00.20 Barley (excluding wrapped or canned upto 2.5 Kg)

10.04 1004.00.20 Oats (excluding wrapped or canned upto 2.5 Kg) 10.05 1005.10.20 Maize (corn) (excluding wrapped or canned upto 2.5 Kg) 1005.90.20 10.06 1006.10.020 Paddy (excluding wrapped or canned upto 2.5 Kg) 10.07 1007.00.20 Grain Sorghum (excluding wrapped or canned upto 2.5 Kg) 10.08 1008.10.20 1008.20.20

Buck wheat, millet and canary seed; other cereals (excluding wrapped or canned upto 2.5 Kg)

1008.30.20 1008.90.20

12.01 1201.00.20 Soybeans whether or not broken (excluding wrapped or canned upto 2.5 Kg)

12.02 1202.10.20 1202.20.20

Ground nuts not roasted or other wise cooked, whether or not shelled or broken (excluding wrapped or canned upto 2.5 Kg)

12.04 1204.00.20 Linseed whether or not broken (excluding wrapped or canned

upto 2.5 Kg)

12.05 1205.10.20 1205.90.20

Rape seed or colza seed, whether or not broken (excluding wrapped or canned upto 2.5 Kg)

12.06 1206.00.12 Sunflower seeds whether or not broken (excluding wrapped or canned upto 2.5 Kg)

54

12.07 1207.10.20 1207.20.20 1207.30.20

Other oil seeds and oleaginous fruits whether or not broken (excluding wrapped or canned upto 2.5 Kg)

1207.40.20 1207.50.20 1207.60.20 1207.91.20 1207.99.20

12.09 All H.S. Code Seeds, fruit and spores of a kind used for sowing 12.10 1210.10.20 Hop cones, fresh or dried, whether or not ground, powdered or

in the form of pellets; Lupulin (excluding wrapped or canned upto 2.5 Kg)

12.11

1211.10.20 1211.20.20 1211.30.20 1211.40.20 1211.90.12 1211.90.22 1211.90.92

Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered (excluding wrapped or canned upto 2.5 Kg)

12.12 1212.10.20 1212.20.12 1212.20.92 1212.30.20 1212.91.20 1212.99.20

Locust beans, sea weeds and other algae, sugar beet, and sugar cane, fresh or dried whether or not ground; fruit stones and kernels and other vegetable products (including un-roasted chicory roots of the variety of chichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included (excluding wrapped or canned upto 2.5 Kg)

12.13 1213.00.20 Cereal straw and husks unprepared, whether or not chapped,

ground, pressed or in the form of pallets (excluding wrapped or canned upto 2.5 Kg)

12.14 1214.10.20 1214.90.20

Swedes, mangolds, fodder roots, hay Lucerne (alfalfa), Clover, Sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets (excluding wrapped or canned upto 2.5 Kg)

13.01 All H. S. Code Lac; natural gums, resin, gum-resin and oleoresins 13.02 All H. S. Code Vegetable saps and extracts, pectic substances, pectinates and

pectates, agar and other mucilage's and thickeners, whether not modified, derive vegetable products.

55

14.01 All H. S. Code Vegetable materials of a kind used primarily for plaiting (for

example, bamboos, rattans, reeds rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

14.02 All H. S. Code Vegetable materials of a kind used primarily as stuffing or

padding (for example, kapok, vegetable hair and eel-grass) whether or not put up as a layer with or without supporting material.

14.03 All H. S. Code Vegetable materials of a kind used primarily in brooms or brushes (for example, broom corn, piassava, couch grass and istle) whether or not in hanks or bundles

14.04

1404.10.20 1404.20.20 1404.90.12 1404.90.92

Vegetable products not elsewhere specified or included (excluding wrapped or canned upto 2.5 Kg)

23.01 2301.10.20

2301.20.00 Flours, meals and pellets of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves (excluding wrapped or canned upto 2.5 Kg)

23.08 2308.00.00 Vegetable materials and vegetable waste, vegetable residues

and by products whether or not in the form of pellets, of a kind used in animal feeding not elsewhere specified or included.

25.05 2505.10.00 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26 of the First Schedule to the Customs Act, 1969.

40.01 All H. S. Code Natural rubber, balata, gutta-percha, guayule, chicle and

similar natural gums in primary form or in plates, sheets or strip

41.01 All H. S. Code Raw hides and skins of bovine or equine animals (fresh or salted, dried, lined, pickled or other wise preserved, but not tanned, parchment, dressed or further prepared) whether or not de-haired or split.

41.02 All H. S. Code Raw skins of sheep or lambs (fresh or salted, dried limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared) whether or not with wool on or split, other than there excluded by note I (c) to the Chapter 41 of First Schedule to the Customs Act, 1969.

56

41.03 All H. S. Code Other raw hides and skins (fresh or salted dried, limed or

pickled or otherwise preserved but not tanned, parchment dressed or further prepared) whether or not de-haired or split, other then those excluded by Note (1b) or 1(c) to the Chapter 41 of the First Schedule of the Customs Act. 1969.

43.01 All H. S. Code Raw furskin (including heads, tails, paws and other pieces or

cuttings, suitable for furriers' use) other than raw hides and skins of Heading 41.01, 41.02 or 41.03

44.01 4401.10.00 4401.30.00

Fuel wood in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.

44.03 All H.S. Code Wood in rough, whether or not stripped of bark or sapwood or

roughly squared

45.01 All H. S. Code Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork

50.01 All H. S. Code Silk worm cocoons suitable for reeling 51.01 All H. S. Code Wool, not carded or combed 51.02 All H. S. Code Animal hair, fine or coarse; not carded or combed 51.04 All H. S. Code Garneted stock of wool or of fine or coarse animal hair. 52.01 All H. S. Code Cotton, not carded or combed 53.03 5303.10.10 5303.10.20 5303.10.90

Raw jute

57

SECOND SCHEDULE

(See. section 3)

Service exempt from value added tax

1. Basic services for living:

(a) Firms engaged in preparation and cultivation of agricultural land.

(b) Firms engaged in Agro-irrigation.

(c) Firms engaged in eradication of insects and pests

(d) Firms providing service for preservation and storage of agricultural produce (except cold

storage and warehouse and godown)

(e) Harvesting or sorting or packaging of food grains and vegetables, etc.

(f) Firms preserving and distributing agricultural seeds (except cold storage and warehouse and

godown)

(g) Preservation and storage of animal and poultry meat (except cold storage and warehouse and

godown)

(h) Firms engaged in procuring fish, other aquatic lives and aquatic resources.

(i) Firms providing services for the preservation and storage of fish, other aquatic lives and

marine resources (except cold storage and warehouse and godown).

2. Social welfare services:

(a) Medical and health service (except the service rendered by medical clinics and centres,

dental treatment centre and pathological laboratory, beauty parlour, specialist doctors and

health clubs and fitness centre)

(b) Educational and training institutes.

(c) Coaching centres.

(d) Organisation preventing environment pollution.

(e) Organisation providing rehabilitation services.

(f) Organisation engaged in Social development.

(g) Old age home and childcare organisations.

(h) Research institutes.

58

3. Culture related services:

(a) Radio television broadcasting organizations (except videocassette shop, video game shop,

video and audio recording shop, advertising firms, firms engaged in publicity of

advertisement including publicity of advertisement through satellite channel);

(b) Firms and organizations engaged in publishing book, newspaper, magazine and official

Gazette (except printing presses and binding shops);

(c) Work of art and basic art, cultural activities, amateur games, amateur sports competition

[except the organizers of games, cinema-studios, cinema exhibitors (cinema halls), cinema

distributors];

(d) Library, all sorts of museum, art gallery, zoo, botanical garden (except the lessee thereof);

(e) Organizations arranging cultural show (except the community centres, organizer of cultural

and entertainment show with the help of foreign artists, organizer of sports and games and

rental shops of musical and lightening equipment);

(f) Golf clubs, shooting clubs, racing places, flying clubs, driving clubs and all such clubs

relating to social, cultural and sports (Except the lessee thereof, hotels and restaurants,

decorators and caterers, community centers, sweetmeat shops, cinema halls, beauty parlours,

health clubs and fitness centers, rental shops for sound and lighting equipment, audio cassette

shop, video game shop, video and audio recording shop)

(g) Entry fee for exhibition and fair relating to agricultural produce or garden or farm, animals

and poultry, fish, aquatic lives and marine resources, fauna and forest resources, art and

culture, literature, commerce, finance, technology, architecture, engineering etc. (Except

lessee thereof, hotel and restaurant, decorator and caterer, community center, sweetmeat shop,

cinema hall, beauty parlour, health club, fitness center, rental shop for sound and lighting

equipment)

4. Finance and financial activities related services:

(a) Savings and receive of savings;

(b) Life insurance policy;

(c) Stock and security exchange organization;

(d) All brokers including stock and security brokers (Except carrying contractor, supplier, freight

forwarders, clearing and forwarding agent, indenter, travel agent and auctioneer);

(e) Organization providing discount card.

5. Transport service:

(a) Passenger transport service (except air-conditioned or air-cooled bus, launch, railway service

and vehicle renters);

59

(b) Goods transport service (except services of shipping agent, freight forwarder and carrying

contractor);

(c) Airlines (except organization providing rental service of chattered aircraft and helicopters)

6. Personal services:

(a) Journalist, actor, singer, radio and television performer, writer, professional sportsman,

dancer, translator, astronomer, typist, marriage registrar, match making firm, plumber,

carpenter, electrician (except consultancy firm, supervisory firm and survey firm);

(b) Education related research scholars, technology related research scholars, computer specialists

(except the consultancy firms, supervisory firms and survey firms);

(c) Drivers of all sorts of transports, harbour pilot including pilots of internal waterways;

(d) Designer (except architect, interior designer or decorator, engineering firm, consultancy firm

and supervisory firm).

7. Other services:

(a) Providers of services relating to all sorts of religious rituals, functions, places and

establishments;

(b) Postal service (except courier service);

(c) Firm providing all sorts of charitable and scientific service in public interest;

(d) The Government, the local authority, the association or organization of the local authorities

who work for the Government (except WASA, electricity supply, construction firm, land

development firms and building construction organization, land seller, bank and insurance

organization);

(e) Services provided as charity, without any consideration, to the Government, local authority,

association of the local authorities and government welfare organization;

(f) Firms exporting human resources;

(g) Tour operator or guide (except the services rendered by travel agent, air conditioned or air

cooled bus, launch and railway);

(h) Renters on commercial basis of building or part of building, place or establishment etc.

(except renters of plant or capital assets, community centre, hotel, restaurant, warehouse, cold

storage, cinema studio and cinema hall);

(i) Firms engaged in eradication of insects and pest;

(j) Stevedoring firm;

(k) Laundry and dry cleaning firms (except the services rendered in hotels and automated

laundry);

(l) Employment exchange;

(m) Photo studio for black and white photo;

(n) Photocopy, lamination and blue print.

60

THIRD SCHEDULE

(See. sec 7)

Goods and services subjected to supplementary duty

Supplementary duty at the rates mentioned in column (4) shall be imposed on the goods described in

Column (3) falling under H. S. Code mentioned in Column (2) against the Heading Numbers of the

First Schedule to the Customs Act mentioned in Column (1) below and on the services mentioned under

the caption "Service Subject to Supplementary Duty".

First Part Goods on which supplementary duty is to be imposed:

Heading No.

H. S. Code Description of goods Rate of supplementary

duty% (1) (2) (3) (4)

03.02 0302.11.20 0302.19.21 0302.19.29

Trout, Ruhi, Katla, Mrigal, Pangash, Carp and similar other fish (excluding other fish meat or fish fillets under the heading 03.04) Fresh or chilled, excluding wrapped or canned upto 2.5 Kg

25

03.03 0303.29.21

0303.29.29 Trout, Ruhi, Katla, Mrigal, Pangash, Carp and similar other fish (excluding other fish meat or fish fillets under the heading 03.04) frozen, excluding wrapped or canned upto 2.5 Kg

25

0303.39.20 Flat fish excluding Halibut, Plaice, Sole fish, frozen (except other fish meat or fish fillets under the heading 03.04), excluding wrapped or canned upto 2.5 Kg

25

0303.71.20 Sardine and similar fish frozen (except other fish meat or fish fillets under the heading 03.04), excluding wrapped or canned upto 2.5 Kg

25

0303.79.20 Other frozen fish, (except other fish meat or fish fillets under the heading 03.04), excluding wrapped or canned upto 2.5 Kg

25

0303.80.20 Livers and Roes excluding wrapped or canned upto 2.5 Kg

25

03.04 0304.20.10 Fish fillet and other fish meat 25 0304.20.20 03.05 0305.10.10

Flours, meals and pellet of fish, fit for human consumption, wrapped or canned upto 2.5 Kg

25

61

0305.30.20 Fish fillet dried, salted or in brine but not smoked, excluding wrapped or canned upto 2.5 Kg

25

0305.59.20 Other dried fish (salted or not) not smoked, excluding wrapped or canned upto 2.5 Kg

25

03.06 0306.13.00 Frozen shrimps and prawns 25 04.02 15

0402.10.10 0402.21.10 0402.29.10

Milk in powder form, in retail packaging of upto 2.5 kg.

0402.10.90

0402.21.90 Milk in powder form, in bulk packing 15

04.05 All.H.S. Codes Butter and other fats and oils derived from milk;

dairy spreads 25

04.06 All. H.S. Codes Cheese and Curd 25 07.02 All. H.S. Codes Tomatoes, fresh or chilled. 15 08.02 0802.90.10

0802.90.20 Betel nuts, fresh or dried whether or not shelled or peeled

25

08.04 0804.10.11

0804.10.12 0804.10.21 0804.10.22

Dates, Fresh or Dried

15

0804.50.31

0804.50.32 Mango, Fresh or Dried 25

08.05 0805.10.10

0805.10.20 Orange, fresh or dried 25

0805.90.11

0805.90.12 0805.90.21 0805.90.22

Other citrus fruit, fresh or dried 25

08.06 All H.S. code Grapes, fresh or dried 25 08.08 All H. S. code Apples, pears and quinches, fresh. 25 08.10 0810.90.10

0810.90.20 Other fresh fruit 25

62

09.04 0904.11.10 0904.11.20 0904.12.00

Pepper, whether or not crushed or ground 15

09.06 All H. S. Code Cinnamon and cinnamon-tree flowers 15 09.07 All H. S. Code Cloves 15 09.08 0908.30.10

0908.30.20 Cardamoms 15

09.09 0909.30.10

0909.30.20 Seeds of cumin

15

15.13 1513.19.90 Refined coconut oil and fractions thereof, other 25 17.02 1702.30.10 Dextrose anhydrous/monohydrate B.P/USP,

pyrogen-free (except goods, included in the block list certified by Drug Administration, imported by pharmaceutical industry)

15

1702.30.20 1702.30.90

Glucose and glucose syrup (without fructose or with less than 20% fructose in dried form).

15

1702.40.00 Glucose and glucose syrup (with more than 20%

but less than 50% fructose in dry condition),excluding invert sugar

15

17.04 All H.S. Code Sugar Confectionary not containing cocoa,(including white chocolate

65

18.06 Chocolate and other food preparation containing

cocoa

1806.20.00 Chocolate and other food preparation containing cocoa (in block, slabs or bar weighing more than 2 kg; or in liquid, paste, powder, granular or in other in bulk packing)

65

1806.31.00 1806.32.00

Finished chocolate (in blocks, slabs or bars) 65

1806.90.00 Other chocolate preparation 65 19.01 1901.10.00 Food preparations for infants up to the age of 1

(one) year, put up for retail sale (preparation from goods of heading 04.01 to 04.04)

15

1901.90.90 Other food preparation. 15 19.02 1902.19.00 Uncooked Pasta not containing eggs, not stuffed

or otherwise prepared 65

19.04 1904.10.00 Prepared foods obtained by the swelling or roasting of cereals or cereal products.

65

63

19.05 1905.31.00 Sweet biscuits 65 1905.32.00 Waffles and wafers 65 1905.40.00 Rusks, toasted bread and similar toasted products 65 1905.90.00 Other 65 20.07 All H. S. Code Jams, fruit jellies, marmalades, fruit or nut puree

and fruit or nut pastes obtained by cooking, whether or not containing added sugar or other sweetening matter.

25

20.09 All H. S. Code Fruit juice (including grape must) and vegetable

juice, unfermented not containing spirit, whether or not containing added sugar or other sweetening matter.

25

21.03 All H. S. Code Sauces and similar preparations; mixed

condiments and mixed seasonings; mastered flour and meal and prepared mustered.

25

21.06 2106.90.10 Food preparations, used in the manufacture of soft

drink, excluding mixture of odoriferous substance, of alcoholic strength exceeding 0.5% by volume.

350

22.01 All H. S. Code Waters, including natural or artificial mineral

waters and aerated waters, not containing added sugar or other sweetening matter nor flavored: ice and snow

25

22.02 2202.10.00 Soft drink 65 2202.90.00 Non alcoholic beer 100 22.03 2203.00.00 Beer made from malt 250 22.04 All H. S. Code Wine of fresh grapes, including fortified wines;

(other than grape must of heading 20.09) 350

22.05 All H. S. Code Vermouth and other wine of fresh grapes,

flavoued. 350

22.06 2206.00.00 Other fermented beverages (for example cider

Perry etc.) 350

22.08 All H. S. Code Undenatured ethyl alcohol of an alcoholic

strength by volume of less than 80% volume, spirits, liquors and other spirituous beverages

350

64

24.01 All H. S. Code Unmanufactured Tobacco, Tobacco refuse. 25 24.02 2402.10.00 Cigars, cheroots and cigarillos containing tobacco 100 2402.20.00 Cigarettes containing tobacco. 350 2402.90.10 Hand or manually made cigarettes containing

tobacco (Bidi) 100

2402.90.90 Other (other tobacco products of this heading) 100 24.03 All H. S. Code Other manufactured tobacco and similar products;

"homogenised" or "reconstituted" extracts and essences of tobacco.

100

25.01 2501.00.22 Rock salt/Bhit lobon/ nemiak siah imported as

raw material of medicament 25

2501.00.23 Boulder salt (for crushing) and salt (in bulk) 25 2501.00.29 Salt (excluding pure sodium chloride) not in

aqueous solution 25

2501.00.99 Other salt 25 25.15 2515.11.00 Marble and Travertine (apparent Sp. gravity 2.5 or

more) crude and roughly trimmed 15

2515.12.10 Marble and Travertine (apparent sp. gravity 2.5 or more) merely cut, by sawing or otherwise into blocks or slabs of a rectangular (including square) shape of weight not less than 4000kg, of length minimum 152 cm, of a width minimum 91cm and thickness minimum 61cm.

15

2515.12.20 Marble and Travertine (apparent sp. gravity 2.5 or more) merely cut, by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, of weight not less than 500kg and thickness minimum 15cm

15

2515.12.90 Marble and Travertine (apparent sp. gravity 2.5 or more) merely cut, by sawing or otherwise into blocks or slabs of a rectangular (including square) shape- other

15

25.16 2516.11.00 Granite crude or roughly trimmed 15 2516.12.00 Granite, Merely cut by sawing or otherwise into

block or slab of rectangular or square shape. 15

25.23 2523.21.00 White Portland cement whether or not artificially

colored. 25

2523.29.00 Other Portland cement 25

65

27.10 2710.11.39 Other light oils and preparation: other 15 2710.11.50 Other medium oils and preparations 15 2710.11.69 Gas oils: other 15 2710.19.12 Fuel oils: other 15 2710.19.33 Partly refined petroleum including topped Crude 15 2710.19.34 Grease (mineral) 15 2710.19.39 Other heavy oil and preparation (except

transformer oil and heavy normal paraffin) 15

27.11 2711.21.00 Natural gas in gaseous state 100 28.07 2807.00.00 Sulphuric acid: oleum 15 29.15 2915.70.32 Sodium salt of Palmitic acid (soap noodles)

imported by other than soap manufacturers 25

29.17 2917.32.00 Dioctyl ortho-phthalates (DOP) 15 32.08 3208.10.90 Other polyester based paints and varnishes

(including enamel lacquer) 15

3208.20.90 Other paints based on acrylic or vinyl polymers in a non-aqueous medium

15

3208.90.90 Other paints, varnish and lacquer 15 32.09 3209.10.90 Other paints and varnishes based on Acrylic vinyl

polymer (including enamel and lacquer) 15

3209.90.90 Other paints, varnish and lacquer 15 32.10 3210.00.90 Other paints and varnishes (including enamel,

lacquer and distemper) 15

33.03 3303.00.00 Perfumes and toilet water 25 33.04 All H.S. Code Beauty or make-up preparations and preparation

for the care of skin (other than medicaments) sunscreen or suntan preparations; including manicure or pedicure preparations.

25

33.05 All H.S. Code Preparations for use on the hair 25 33.06 3306.10.00 Dentifrices 25 3306.90.00 Other products used for teeth and mouth 25

66

33.07 All H.S. Code Pre-Shave, Shaving or after shave preparations; personal deodorants, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; room deodorisers, (whether or not perfumed or having disinfectant properties).

25

34.01 All H.S. Code Soap; organic surface active products and

similar preparations for use as soap. 25

34.02 3402.90.10 Detergents 15 36.01 3601.00.00 Propellant powder 15 36.02 3602.00.00 Prepared explosives, other than propellant

powders 15

36.04 All H.S. Code Fireworks, signaling flares, rain rockets, fog

signals and other pyrotechnic articles. 15

36.05 3605.00.00 Matches; other than pyrotechnic articles of

Heading 36.04 15

39.18 All H.S. Code Floor coverings, wall or ceiling coverings of

plastics whether or not self-adhesive (in rolls or in the form of tiles).

15

39.19 All H.S. Code Self-adhesive plates, sheets, film, foil, tape,

strip and other flat shapes, made of plastic (in rolls).

15

39.20 Other plates, sheets, film, foil and strip of

plastics, non-cellular and non reinforced, laminated, supported or similarly combined with other materials.

3920.20.10 Printed, of polymers of propylene (Except those imported by pharmaceutical industries, certified by Drug Administration and included in Block list)

15

3920.62.10 Printed, made of polyethylene terephthalate 15 3920.69.10 Printed, made of other polyesters 15 3920.92.10 Polyamides made of plastics in printed form. 15 39.21 Other plates sheets, film, foil and strip of

plastics (Cellular, reinforced, laminated, supported or otherwise combined with other materials)

67

3921.90.91 Made of other plastics (cellular, vulcanised, metalised or similar plastics) in printed form.

15

39.22 All H.S. Code Bathtub, shower baths, sinks, wash basins,

bidets, lavatory pan seats and covers, flushing cisterns and similar sanitary wares of plastics.

15

39.23 Articles for the conveyance or packing of

goods, of plastics;

3923.10.00 Boxes, cases, crates and similar articles of plastics.

15

3923.21.90 Sacks, bags [including cone] of polymer of ethylene excluding black coloured

15

3923.29.99 other, excluding black coloured 15 3923.30.90 Carboys, bottles, flasks, and similar articles

(except sachet for medicine and inhaler container)

15

39.24 3924.10.00 Tableware or kitchenware made of plastic 15 3924.90.90 Others 15

39.25 3925.20.00 Doors, windows and their frames and threshold

for doors 15

39.26 3926.40.00 Statuettes and other ornamental articles of

plastic 15

3926.90.90 Other (articles of plastics not elsewhere in the chapter 39 of First Schedule to the Customs Act specified).

15

44.10 All. H. S. Code Particle, laminated, veneer, and vinyl board 15 44.11 Fibreboard of wood or other ligneous materials

of density exceeding 0.8g/cm315

4411.11.00 4411.19.00

44.12 All. H. S. Code

(except 4412.99.10) Plywood, veneered panels and similar laminated wood.

15

44.18 All. H. S. Code Doors, windows, their frames and thresholds, parquet panels, shuttering, shingles, shakes and similar articles.

15

48.13 All. H. S. Code Cigarette paper, whether or not cut to size or in

the form of booklets and tubes. 65

48.18 All. H. S. Code Toilet paper, tissue paper, towel or napkin

paper or similar articles, used for household, sanitary or similar purpose.

15

68

48.19 4819.20.00 Folding cartons, boxes and cases of non

corrugated paper or paper board, except duplex outer shell for packing matches.

15

4819.30.00 Sacks and bags (having base of width 40 cm or more).

15

49.11 All H. S. Code Other printed goods including printed picture

and photographs 15

52.08 to 52.12

All H. S. Code Woven fabrics

15

54.07 and 54.08

All H. S. Code Woven fabrics 15

55.12 to 55.16

All H. S. Code Woven fabrics 15

56.01 5601.10.90 Other sanitary towels and tampons, napkins

and napkin liners and similar household and sanitary articles.

15

57.01 to 57.05

All H. S. Code Carpets and other textile floor coverings 25

58.01 5801.90.90 Woven pile fabrics and chenille fabrics of other

textile materials (excluding jute) 15

59.03 5903.10.90 Other textile fabrics, impregnated, coated,

covered or laminated with polyvinyl chloride 15

5903.20.90 Other textile fabrics impregnated, coated, or

laminated with polyurethane 15

60.01 6001.22.00 Pile fabrics, knitted or crocheted of Man-made

fibres 15

61.01 and 61.02

All H. S. Code Over coats, car coat, capes, cloaks, anoraks, (including ski-jackets) wind-cheaters, wind-jackets and similar articles, knitted or crocheted

15

61.03 All H. S. Code

(except 6103.12.10 6103.19.11 and 6103.19.91)

Boy's Suits, ensembles, jackets, blazers, trousers, bib and brace, overalls, breeches and shorts (other than swimwear) excluding sports outfit for sports shooting, knitted or crocheted.

15

69

61.04 All. H. S. Code (except 6104.12.10 6104.13.10 and 6104.19.10)

Girl's suits, ensembles, jackets, blazers, dresses, skirts divided skirts, trousers, bib and brace, overalls, breeches and shorts (other than swimwear) excluding sports outfit for sports shooting, knitted or crocheted.

15

61.05 All H.S. Code Boy's shirt knitted or crocheted 15 61.06 All H. S. Code Girl's blouses, shirts and shirt-blouses, knitted

or crocheted. 15

61.07 All H. S. Code Boy's underpants, briefs, nightshirts pyjama,

bathrobes, dressing gowns and similar articles, knitted or crocheted

15

61.08 All H. S. Code Girl's slips, petticoats, briefs, panties, night-

dresses, pyjama, negligee, bathrobe, dressing gown and similar article, knitted or crocheted.

15

61.09 All H. S. Code T-shirt, singlets and other vests, knitted or

crocheted. 15

61.10 All H. S. Code

(except 6110.12.00 and 6110.19.00)

Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted (excluding articles of fine hair of kashmere goat or other animal).

15

61.11 All H. S. Code Babies' garments, and clotting accessories,

knitted or crocheted. 15

61.13 6113.00.00 Garments, made up of knitted or crocheted

fabrics (of heading 59.03, 59.06 or 59.07) 15

61.14 All H. S. Code Other garments knitted or crocheted. 15 61.15 All H. S. Code Panty hose, tights, stockings, socks and other

hosiery (including stockings for varicose veins and footwear without applied soles), knitted or crocheted.

15

61.16 All H. S. Code Gloves, mittens and mitts, knitted or crocheted 15 61.17 All H. S. Code

(except 61.17.80.91) Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories (excluding knee caps, anklets etc. used as sports outfit)

15

70

62.01 to 62.10

All H. S. Code excluding6204.23.10

All types of made-up garments under-garments and similar garments of men, women and babies (except swimwear)

15

62.04 6204.23.10 Synthetic Saree (georgette, chiffon, silk &similar type)

25

62.11 6211.31.00 6211.32.90 6211.33.90 6211.39.90 6211.41.00 6211.42.90 6211.43.90 6211.49.90

Track suits and other garments (excluding

swim wear, ski suit and sports outfit for sports

shooting)

15

62.12 to 62.17

All H. S. Code Brassieres, girdles, corsets, brace, suspenders, garters, handkerchief, shawls, scarves, mufflers, mantillas, veils, ties, bowties, cravats, gloves, mittens, mitts and similar clothing accessories and parts thereof.

15

63.02 All H. S. Code Bed linen, table line toilet linen and kitchen

linen 15

63.03 All H. S. Code Curtains (including drapes) and interior blinds;

curtain or bed valances. 15

63.04 All H. S. Code Other furnishing articles, excluding those of

heading 94.04 15

64.02 6402.19.00 Sports footwear with outer soles and uppers of

rubber or plastics (excluding ski-boots, cross country ski footwear and snowboard boots).

15

6402.99.00 Other footwear with outer soles and uppers of rubber or plastic

25

64.03 6403.19.00 Other sports footwear with outer soles of

rubber, plastics, leather or composition leather and uppers of leather (excluding ski-boots, cross country ski footwear and snowboard boots).

15

6403.59.00 Other footwear with outer soles of leather 25 64.04 6404.11.00 Sports footwear, tennis shoes, basketball shoes,

gym shoes, training shoes and the like, with outer soles of rubber or plastics and uppers of textile materials.

15

6404.19.00 Other footwear with outer soles of rubber or plastics and uppers of textile materials.

25

71

64.05 6405.10.00 Other footwear with uppers of leather or

composition leather 25

6405.90.00 Other footwear 25 68.02 All H. S. code Granite, Travertine, Alabaster and Marble

stone. 25

68.05 6805.10.00 Natural or artificial abrasive powder or grain (emery) on a base of woven fabrics

15

6805.20.00 Natural or artificial abrasive powder or grain on a base of paper and paper board

15

69.04 All H. S. code Ceramic building bricks, flooring blocks,

support or filler tiles and the like. 15

69.05 All H. S. code Roofing tiles, chimney-pots, cowls, chimney

liners, architectural ornaments and other ceramic constructional goods.

15

69.06 6906.00.00 Ceramic pipes, conduits, guttering and pipe

fittings. 15

69.07 All H. S. code Unglazed ceramic flags and paving hearth or

wall tiles; unglazed ceramic mosaic cubes and the like whether or not on a backing

25

69.08 All H. S. code Glazed ceramic flags and paving hearth or wall

tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing

25

69.10 All H. S. code Ceramic sinks, wash basins, wash basin

pedestals, bathtub, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.

25

69.11 All H. S. code Tableware, Kitchenware, other household

articles and toilet articles of porcelain or china. 25

69.12 6912.00.00 Ceramic tableware, kitchenware and other

household articles. 25

69.13 All H. S. code Statuettes and other ornamental ceramic

articles. 15

69.14 All H. S. code Other ceramic articles. 15

72

70.03 7003.12.00 Cast glass and rolled glass in non-wired sheets coloured throughout the mass (body tinted), opacified, flashed or having an absorbent with reflecting or non reflecting layer

25

7003.19.00 Other cast or rolled glass non-wired sheet 25 7003.20.00 Cast or rolled glass wired sheet 15 7003.30.00 Cast or rolled glass profiles 15 70.04 All H. S. code Drawn glass and blown glass in sheets whether

or not having an absorbent, and with reflecting or nonreflecting layer.

25

70.05 All H. S. code Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, and with reflecting or non-reflecting layer, but not otherwise worked.

25

70.07 7007.19.00 Other tempered safety glass 25 7007.29.00 Other laminated safety glass 25 70.09 7009.91.90 Unframed glass mirrors excluding spherical or

cylindrical mirror for laboratory use. 25

7009.92.90 Framed glass mirrors excluding spherical or cylindrical mirror for laboratory use.

25

70.13 All H. S. code Glassware of a kind used for table, kitchen,

toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18)

15

70.16 All H. S. code Paving blocks, slabs, bricks, squares, tiles and

other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass small-wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms.

15

72.09 7209.17.00 Flat rolled products of iron or non-alloy steel of

a width of 600 mm or more, cold-rolled (cold reduced) not clad, plated or coated of thickness of 0.5 mm or more but not exceeding 1 mm. in coils, not further worked

15

73

7209.18.00 Flat rolled products of iron or non-alloy steel of

a width of 600 mm or more, cold-rolled (cold reduced) not clad, plated or coated of thickness less than 0.5 mm in coils, not further worked

15

73.04 7304.10.20 Line pipe of a kind used for oil or gas pipelines

of a dia of 8 inches or less, seamless, of iron or steel.

15

7304.90.00 Other tube, pipe and hollow profile, seamless, of iron or steel

15

7306.10.20 Line pipe of a kind used for the oil or gas

pipelines, of a dia 8 inch or less 15 73.06

7306.20.20 Casing or tubing of a kind used in drilling for oil and gas of a dia 8 inch or less

15

7306.30.10 Other, welded, of circular cross section of iron

or non alloy steel: ERW pipes and stainless shafting

15

7306.30.20 Other, welded, of circular cross section, of iron or non iron alloy steel: other

15

7306.40.10 Other, welded, of circular cross section, of

stainless steel: ERW pipes and stainless shafting

15

7306.40.20 Other, welded, of circular cross section, of stainless steel: other

15

7306.50.10 Other, welded, of circular cross section, of other alloy steel; ERW pipes and stainless shafting

15

7306.50.20 Other, welded, of circular cross section, of other alloy steel; ERW pipes and stainless shafting

15

7306.60.10 Other, welded, of non circular cross section: ERW pipes and stainless shafting

15

7306.60.20 Other, welded, of non circular cross section: other

15

7306.90.10 Other tube, pipe and hollow profile of iron or steel: ERW pipe and stainless shafting

15

7306.90.20 Other tube, pipe and hollow profile of iron or steel: other

15

74

73.21 7321.11.00 Cooking appliances and plate warmers for gas

fuel or for both gas and other fuels 15

73.24 All H. S. code Sink and wash basin of stainless steel and parts

thereof; water taps and other fitting and fixtures for bathroom

25

74.18 7418.20.00 Sanitary wares and parts thereof, of copper 25 76.07 7607.20.10 Aluminum foil (whether or not printed or

clobured), backed with paper or paperboard in roll, reel or bobin)

15

7607.20.20 Aluminum foil backed by paper or paper board weighing 200 g/m2 or more and having outer dia of 1300 mm or more.

15

76.15 7615.20.00 Aluminum Sanitary ware and parts thereof 15 82.12 8212.10.00 Razors 15 8212.20.19 Stainless steel blade for razor 15 8212.20.90 Other razor blades 15 83.01 All H. S. code Padlocks and locks (key, combination or

electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal.

15

84.07 and 84.08

8407.31.10 8407.32.10 8407.33.10 8408.20.10

Two stroke engine for three wheeler/auto-rickshaw

25

84.07 and 84.08

8407.31.20 8407.32.20 8407.33.20 8408.20.20

Four stroke engine for three wheeler/auto-rickshaw

25

84.14 8414.51.10 Table, floor, wall, window ceiling or roof fans

fitted with a motor of an out put 125 Watt or below

15

8414.90.10 Parts of fan 15

75

84.15 All H. S. Code (except 8415.10.91 8415.81.91 8415.82.91 8415.83.91)

Air conditioning machine, comprising of motor driven fan and elements for changing the temperature and humidity; including those machines in which the humidity can not be regulated separately and parts there of (excluding capital machinery)

25

8415.90.00 Parts of Air conditioner 15 84.18 All H. S. Code

(except 8418.61.10 8418.69.10 8418.91.00 & 8418.99.00)

Refrigerator, Freezer and similar products; Heat pump

15

85.04 8504.32.00 Other transformers Having a power handling

capacity exceeding 1 KVA but exceeding 16 KVA

15

8504.33.00 Having a power handling capacity exceeding 16 KVA but not exceeding 500 KVA

15

85.06 8506.10.10 Wet cell batteries with manganese dioxide: 15 8506.10.20 Dry cell batteries with manganese dioxide: 25 8506.10.90 Other primary cells and batteries with

manganese dioxide 25

85.07 8507.10.00

8507.20.00 Lead acid batteries and electric accumulators 25

85.19 8519.10.20 Coin or disc operated record player, CBU 15 8519.21.20 Other record players without loud speaker,

CBU 15

8519.29.10 8519.29.20

Other record players 15

8519.39.10

8519.39.20 Other turntables (record-deck) 15

8519.92.10

8519.92.20 Pocket size radio cassette player 15

8519.93.20 Other cassette-type sound reproducing equipments (not incorporating sound recording technique), CBU

15

8519.99.20 Other sound reproducing equipments (not incorporating sound recording technique), CBU

15

76

85.20 All H. S. Code

(except (8520.10.10 and 8520.20.10)

Magnetic tape recorders and other sound recording apparatus whether or not incorporating a sound reproducing device (excluding dictating machine and telephone answering machine in CKD)

15

85.21 All H. S. Code Video recording or reproducing apparatus,

whether or not incorporating a video tuner 15

85.22 8522.90.60 Loaded printed circuit board (for the goods of

heading no. 85.21) 15

85.27 8527.12.10 Pocket size radio cassette players in built up

condition (CBU) 15

8527.21.10 Radio broadcast receivers not capable of operating without an external source of power, of a kind used in a motor vehicles, including apparatus capable of receiving also radio telephony or radio telegraphy: combined with sound recording or reproducing apparatus, in built up condition.

15

8527.31.10 8527.31.20

Other radio broadcast receivers whether or not capable of operating without and external source of power or whether useable in a motor vehicle or not, including apparatus capable of receiving also radio telephony or radio telegraphy, combined with sound recording or reproducing apparatus

15

85.28 8528.12.10

8528.12.90 Colour Television 15

85.39 8539.21.90

8539.22.90 8539.29.92

Other filament lamp; excluding Ultra violet/infrared lamp: except two filament bulbs for miner's safety lamp, indicator pilot lamp and special lamps for laboratories and operation theatre

15

8539.31.90 Fluorescent hot cathode lamp excluding energy

saving lamp. 15

8539.32.90

8539.39.90 Mercury, Sodium or metal halide discharge lamps excluding indicator pilot lamp and special lamps used in laboratories

15

77

85.44 8544.19.20 Winding wire other than copper winding wire

and cotton braided electric cable 15

8544.20.00 Co-axial cable and other co-axial electric conductors

15

85.45 8545.90.90 Lamp carbons, battery carbons and other

articles of graphite or other carbon, with or without metal of a kind used for electrical purposes (excluding carbon block)

15

87.03 Respective H. S.

codes Motorcars and other motor vehicles including station wagons:

1) Auto rickshaw/three wheeler with two stroke engine

25

2) Auto rickshaw/there wheeler with four stroke-engine

25

3) Auto rickshaw/three wheel in CBU condition with four stroke CNG engine

15

4) Motor cars (including station wagon) CBU or CKD and Jeep in CBU condition:

a) Cylinder Capacity upto 1649 cc 25 b) Cylinder Capacity form 1650 to 3000 cc 65 c) Cylinder Capacity above 3000 cc. 100 5) Jeep in CKD condition: a) Cylinder capacity upto 1649 cc. 15 b) Cylinder capacity from 1650 to 3000 cc. 15 c) Cylinder capacity above 3000 cc. 25 87.06 8706.00.31 Auto rickshaw/three wheeler chassis fitted with

two stroke engine 25

8706.00.32 Auto rickshaw/three wheeler chassis fitted with four stroke engine

25

87.11 8711.10.11

8711.10.21 8711.10.91 8711.20.11 8711.20.21 8711.20.91

Motor cycle (CBU or CKD) with four stroke engine

15

8711.10.19

8711.10.29 8711.10.99 8711.20.19 8711.20.29 8711.20.99

Motor cycle (CBU or CKD) with two stroke engine

250

78

87.12 8712.00.00 Bicycles and other cycles (including delivery

tricycle), not motorised 15

87.14 8714.92.10 Wheel rims and spokes of bicycles and other

cycles 15

93.02 9302.00.90 Revolvers and pistols excluding those forming a part of uniform of army personnel

100

93.03 9303.10.90

9303.20.90 9303.30.90 9303.90.90

Other fire arms 100

93.04 9304.00.90 Other arms excluding match weapons imported

by shooting federation 100

93.05 All H. S. Code Parts and accessories of articles of the Heading

nos. 93.01 to 93.04 of First Schedule to the Customs Act.

15

93.06 All H. S. Code

9306.29.10 except. Bombs, grenades, torpedoes, mines, missiles and similar ammunitions (except sports ammunitions imported by shooting federation).

100

93.07 9307.00.90 Swords, cutlasses, bayonets, lances and similar

arms excluding swords for presentation as navy, army, air force or police prize and side arms forming part of the regular equipment of commissioned officers.

100

94.01 9401.61.00 Other seats, with wooden frames: upholstered 25 94.03 All H. S. Code Furniture and parts thereof 25 94.05 9405.10.10

9405.10.90 Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares

15

9405.20.00 Electric table, desk, bedside or floor standing lamps

15

9405.40.90 Other electric lamps and lighting fittings (excluding searchlights, pressure lamps or shadowless operation lamps)

15

9405.99.00 Parts of items of heading No. 94.05 (of other materials)

15

79

95.01 9501.00.00 Toys (tricycles, scooters, pedal car with wheels).

25

95.02 All. H.S. Code Dolls representing only human beings. 25 95.03 All. H.S. Code

(except 9503.60.00) Other toys; reduced-size ("scale") models and similar recreational models, working or not (Except puzzles)

25

95.04 9504.40.00 Playing cards 25

80

SERVICES ON WHICH SUPPLEMENTARY DUTY IS TO BE IMPOSED

No. of Heading

Code of services

Services Rate. of SD (%)

1 2 3 4

S 001 S 001.00 Hotels and Restaurants:

S 001.10 Hotel 10

S 001.20 Restaurant 10

If alcoholic beverage is supplied or any flour show is

staged (even for a day in a year) while providing

residence, food or drinks

S 012 S 012.20 Supplier of SIM CARD: 35

Supply of Subscriber's Identity Module (SIM) card or

Removable User Identification Module (RUIM) card

or similar other card with microchips for use in the

mobile phone (Cell phone) or use of Code Division

Multiple Access (CDMA) or similar other system for

the fulfillment of similar objective.

S 023 S 023.10 Film exhibitor (cinema halls) 35

S 039 S 039.20 Distributor of satellite channel 15

81