রবিবার, ২৭ ডিসেম্বর, ২০১৫

Budget About VAT 2013-14


ev‡RU 2013-14

f¨v‡Ui †ÿ‡Î g~j cwieZ©bmg~n Ges Dnv‡`i wecix‡Z hyw³ I djvdj



AvB‡b ms‡kvabx:



01. g~j¨ ms‡hvRb Ki AvBb, 1991 Gi aviv 2 Gi Dc-aviv (M)(Av) Gi †k‡l Òev †mevÓ ms‡hvRb|

hyw³: ‡mevi e¨emvqx †mev µ‡qi wecix‡Z DcKiY Ki †iqvZ wb‡Z cvi‡eb|

Kvh©Ki: 06 Ryb, 2013|



02. aviv 2 Gi `dv (k) Dc-`dv (Av) Gi ci wb¤œiƒc bZzb Dc-`dv ÒBÓ ms‡hvRb:

ÒAvšÍR©vwZK `ic‡Îi AvIZvq, wewa Øviv wba©vwiZ c×wZ‡Z, ˆe‡`wkK gy`ªvi wewbg‡q evsjv‡`‡ki Af¨šÍ‡i mieivnK…Z cY¨ ev †mevÓ

hyw³: AvšÍR©vwZK `ic‡Îi AvIZvq †Kvb cY¨ ev †mev mieivn w`‡q ˆe‡`wkK gy`ªvq g~j¨ †c‡j Zv ißvwb e‡j MY¨ n‡e| Gi d‡j, †`kxq cÖwZôvb AvšÍR©vwZK `ic‡Î cÖwZ‡hvMx n‡q DV‡e| Avg`vwb weKí mieivn ißvwb wn‡m‡e MY¨ n‡e|

Kvh©Ki: 06 Ryb, 2013|



03. aviv 6 Gi Dc-aviv (4KK) Gi kZ©vs‡k DwjøwLZ Ò‰e‡`wkK mvnvh¨cyóÓ kãØq wejyß Kiv n‡q‡Q|

d‡j : †`kxq A_©vq‡bi cÖK‡íi  mve-K›Uªv‡±i †ÿ‡ÎI Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| B‡Zvc~‡e© ïaygvÎ ˆe‡`wkK mvnvh¨cyó cÖK‡íi mve-K›Uªv‡±i †ÿ‡Î GB myweav cÖ‡hvR¨ wQj| 

Kvh©Ki: 06 Ryb, 2013|



04. aviv 9 Gi Dc-aviv (1) Gi `dv (QQ) Gi Dc-`dv (A) Gi ci wb¤œiƒc Dc-`dv (AA) ms‡hvRb:



06.06.2013 Zvwi‡L A_© we‡ji gva¨‡g wb¤œiƒc ms‡hvRb Kiv n‡qwQj, hv IB Zvwi‡LB Kvh©Ki n‡qwQj:

ÒDcKiY g~j¨ 5 (cuvP) kZvsk Gi AwaK e„w×cÖvß nB‡j mieivn g~j¨ e„w×c~e©K g~j¨ †NvlYv cÖ`vb e¨wZ‡i‡K µqK…Z ev msM„nxZ DcKi‡Yi D³ ewa©Z g~‡j¨i Dci cÖ‡hvR¨ DcKiY Ki|Ó

e¨vL¨v: DcKiY g~j¨ hw` 5 kZvsk e„w× cvq, Zvn‡j bZzb K‡i g~j¨ †NvlYv †`qvi cÖ‡qvRb †bB| ewa©Z g~‡j¨i DcKi‡Yi Ici †iqvZ †bqv hv‡e| DcKi‡Yi g~j¨ 5 kZvs‡ki †ewk e„w×cÖvß n‡j c‡Y¨i mieivn g~j¨ e„w× K‡i g~j¨ †NvlYv cÖ`vb Ki‡Z n‡e| Zv bv Ki‡j ewa©Z g~‡j¨i Ici †iqvZ †bqv hv‡e bv|



30.06.2013 Zvwi‡L A_© AvB‡bi gva¨‡g wb¤œiƒc ms‡hvRb Kiv n‡q‡Q, hv 30.06.2013 Zvwi‡LB Kvh©Ki n‡q‡Q:

ÒDcKiY g~j¨ 7.5 (mvZ `kwgK cuvP) kZvsk Gi AwaK e„w×cÖvß nB‡j ms‡kvwaZ g~j¨ †NvlYv cÖ`vb e¨wZ‡i‡K µqK…Z ev msM„nxZ DcKi‡Yi D³ ewa©Z g~‡j¨i Dci cÖ‡hvR¨ DcKiY Ki|Ó

e¨vL¨v: DcKiY g~j¨ hw` 7.5 kZvsk e„w× cvq, Zvn‡j bZzb K‡i g~j¨ †NvlYv †`qvi cÖ‡qvRb †bB| ewa©Z g~‡j¨i DcKi‡Yi Ici †iqvZ †bqv hv‡e| DcKi‡Yi g~j¨ 7.5 kZvs‡ki †ewk e„w×cÖvß n‡j c‡Y¨i mieivn g~j¨ e„w× K‡i g~j¨ †NvlYv cÖ`vb Ki‡Z n‡e| Zv bv Ki‡j ewa©Z g~‡j¨i Ici †iqvZ †bqv hv‡e bv|



05. aviv 9 Gi Dc-aviv (1) Gi `dv (X) Gi cÖvi‡¤¢ wb¤œiƒc kZ© ms‡hvRb Kiv n‡q‡Q:

ÒGKB gvwjKvbvaxb wbewÜZ mieivnKvix I mieivn MÖnxZvi g‡a¨ DcKiY Av`vb-cÖ`v‡bi †ÿÎ e¨ZxZÓ|

d‡j: †iqvZ MÖn‡Yi myweav‡_© GKB gvwj‡Ki Aaxb cÖwZôv‡bi g‡a¨ e¨vswKs ev B‡j±ªwbK gva¨‡g A_© †jb‡`‡bi eva¨evaKZv wkw_j Kiv n‡q‡Q| B‡Zvc~‡e© weavb wQj †h, µqg~j¨ GK jÿ UvKvi †ewk n‡j bM‡` g~j¨ cwi‡kva Ki‡j IB DcKi‡Yi Ici †iqvZ cvIqv hv‡e bv| A_©vr †PK, †c-AW©vi, wUwU, wWwW BZ¨vw`i gva¨‡g g~j¨ cwi‡kva Ki‡Z n‡e| Zvn‡j †iqvZ cvIqv hv‡e| eZ©gvb weavb n‡jv, hw` †µZv Ges we‡µZv cÖwZôvb GKB gvwjKvbvaxb nq, Zvn‡j bM‡` g~j¨ cwi‡kva Ki‡jI †iqvZ †bqv hv‡e|  

Kvh©Ki: 06 Ryb, 2013|



06. aviv 42 Gi Dc-aviv (2) Gi `dv (M) wejyß Kiv n‡q‡Q|  Ges wb¤œiƒc bZzb Dc-aviv (2L) mwbœ‡ek Kiv n‡q‡Q:

Ò(2L) Dc-aviv (2) Gi `dv (K) Abyhvqx Kwgkbvi (Avcxj) KZ©„K cÖ`Ë Av‡`‡ki weiæ‡× Appellate Tribunal G Avcxj `v‡qi Kiv nB‡j msÿzä e¨w³‡K Dnvi Dci `vweK…Z Ki ev Av‡ivwcZ A_©`‡Ði †Kvb Ask Rgv cÖ`vb Kwi‡Z nB‡e bv|Ó

d‡j: 10 kZvsk A_© Rgv cÖ`vbc~e©K Kwgkbvi (Avcxj) Gi wbKU Avcxj `v‡qi Kiv n‡j Ges Z`KZ©„K cÖ`Ë Av‡`‡k msÿzä n‡q AvcxjvZ UªvBey¨bv‡j Avcxj `v‡qi Kivi †ÿ‡Î cybivq 10 kZvsk A_© Rgv cÖ`vb Ki‡Z n‡e bv| Z‡e, †Kvb g~mK Kwgkbv‡ii Av‡`‡k msÿzä n‡j hw` AvcxjvZ UªvBey¨bv‡j Avcxj `v‡qi Ki‡Z nq, Zvn‡j 10 kZvsk A_© Rgv w`‡Z n‡e| KviY, Kwgkbv‡ii wbKU 10 kZvsk A_© Rgv w`‡Z nq bv|

Kvh©Ki: 06 Ryb, 2013|



07. aviv 46 Gi Dc-aviv (1) Gi Z…Zxq jvB‡b ÒCustoms Act, 1969 Gi Section 196K ‡Z ewY©Z †Kvb e¨w³i gva¨‡gÓ Gi ci Òev PvU©vW© G¨vKvD›U¨v‡›Ui gva¨‡gÓ ms‡hvRb Kiv n‡q‡Q|

d‡j: ÒCustoms Act, 1969 Gi Section 196K ‡Z ewY©Z e¨w³MY n‡jb †Kvb e¨w³i AvZ¥xq, Kg©Pvix, AvBbRxex I Kv÷gm KbmvjU¨v›U| ZvQvov, f¨vU AvB‡bi AvIZvq Av‡Qb f¨vU KbmvjU¨v›U| GmKj e¨w³eM© †Kvb f¨vU wbewÜZ e¨w³i c‡ÿ ïbvbx‡Z AskMÖnY ev Ab¨ †Kvb KvR m¤úv`b Ki‡Z cvi‡Zb| Gme e¨w³e‡M©i mv‡_ GLb PvU©vW© G¨vKvD›U¨v›U hy³ n‡q‡Qb| GLb †_‡K PvU©vW© G¨vKvD›U¨v›UMYI †Kvb f¨vU wbewÜZ e¨w³ KZ©„K wjwLZfv‡e ÿgZvcÖvß n‡q ïbvbx‡Z AskMÖnY Ges f¨vU msµvšÍ Ab¨ †Kvb KvR m¤úv`b Ki‡Z cvi‡eb|

Kvh©Ki: 06 Ryb, 2013|



08. aviv 55 Gi Dc-aviv (1) G DwjøwLZ ÒKvh©µg MÖn‡YiÓ kã¸wji cwie‡Z© ÒAciva msNU‡biÓ kã¸wj cÖwZ¯’vwcZ nB‡e|  Dc-aviv (1) Gi ci wb¤œiƒc kZ©vsk ms‡hvwRZ n‡e:

ÒZ‡e kZ© _v‡K †h, hw` †Kvb e¨w³ aviv 37 Gi Dc-aviv (2) Gi `dv (K), (M), (P), (R), (S), (U) I (V) Gi Aaxb Aciva msNUb K‡ib, Zvnv nB‡j g~j¨ ms‡hvRb Ki Kg©KZ©v, ev †ÿÎgZ, mswkøó e¨w³i †ÿ‡Î GB Dc-avivq DwjøwLZ 5 (cuvP) ermi mgqmxgv cÖ‡hvR¨ nB‡e bv|Ó

d‡j: RvwjqvwZ, wg_¨v †NvlYv BZ¨vw`i gva¨‡g Ki duvwKi †ÿ‡Î †h‡Kvb mgq `vexbvgv Rvix hv‡e|

Kvh©Ki: 06 Ryb, 2013|



09. Z…Zxq Zdwmj Òm¤ú~iK ïé Av‡ivc‡hvM¨ cY¨ I †mevmg~nÓ cÖwZ¯’vcb Kiv n‡q‡Q|



10. Rb¯^v¯’¨ msiÿ‡Yi ¯^v‡_© wmMv‡iU I wewo Lv‡Z g~j¨ ¯Íi e„w× Kiv n‡q‡Q| wb‡¤œi †Uwe‡j Zv ewY©Z n‡jv-



wmMv‡i‡Ui g~j¨¯Íi I m¤ú~iK ï‡éi nvi:

g~j¨¯‘i
g~j¨¯Íi (10 kjvKvi Rb¨) 2012-13 A_© eQ‡i cÖ‡hvR¨
g~j¨¯Íi (10 kjvKvi Rb¨) eZ©gvb A_© eQ‡i ewa©Z
m¤ú~iK ïé
wb¤œ
12.10-12.30
13.69-13.91
39%
ga¨g
24.75-25.25
28.00-30.00
56%
D”P
35.20-39.50
42.00-45.00
59%
AwZ D”P
66 I Z`~a٩
80 I Z`~a٩
61%



d‡j: wmMv‡i‡Ui g~j¨¯Íi evov‡bvi d‡j m¤ú~iK ïé Ges f¨v‡Ui cwigvY e„w× cv‡e|

Kvh©Ki: 06 Ryb, 2013|



11. wewoi g~j¨¯Íi e„w× Kiv n‡q‡Q:

c‡Y¨i weeiY
2012-13 A_© eQ‡ii U¨vwid g~j¨ I GKK
eZ©gvb A_© eQ‡ii U¨vwid g~j¨ (23% e„w× a‡i)
h‡š¿i mvnvh¨ e¨ZxZ nv‡Z ˆZix wewo (wdëvi wehy³)
UvKv 1.0105
(8 kjvKv cÖwZ c¨v‡KU)
UvKv 1.2429
(8 kjvKv cÖwZ c¨v‡KU)
UvKv 1.5158
(12 kjvKv cÖwZ c¨v‡KU)
UvKv 1.8644
(12 kjvKv cÖwZ c¨v‡KU)
UvKv 3.1579
(25 kjvKv cÖwZ c¨v‡KU)
UvKv 3.8842
(25 kjvKv cÖwZ c¨v‡KU)
h‡š¿i mvnvh¨ e¨ZxZ nv‡Z ˆZix wewo (wdëvi mshy³)
UvKv 1.7150
(10 kjvKv cÖwZ c¨v‡KU)
UvKv 2.1094
(10 kjvKv cÖwZ c¨v‡KU)
UvKv 3.43
(20 kjvKv cÖwZ c¨v‡KU)
UvKv 4.2189
(20 kjvKv cÖwZ c¨v‡KU)

d‡j: wewoi U¨vwid g~j¨ e„w× Kiv n‡q‡Q| Gi d‡j, wewoi g~j¨ e„w× cv‡e| D‡jøL¨, 06.06.2013 Zvwi‡L wewoi Ici m¤ú~iK ïé e„w×i cÖ¯Íve wQj| cieZx©‡Z Zv cÖZ¨vnvi Kiv nq| 

Kvh©Ki: 06 Ryb, 2013|



12. ¯’vbxq ch©v‡q wb¤œewY©Z cY¨mg~‡ni m¤ú~iK ï‡éi nvi n«vm Kiv n‡q‡Q:

c‡Y¨i weeiY
m¤ú~iK ï‡éi we`¨gvb nvi
m¤ú~iK ï‡éi cwiewZ©Z nvi
GBP Gm †KvW 3304.10.00 Gi AvIZvaxb Iôvai cÖmvab mvgMÖx
20
10
GBP Gm †KvW 3304.20.00 Gi AvIZvaxb Pÿz cÖmvab mvgMÖx
20
10
GBP Gm †KvW 3304.30.00 Gi AvIZvaxb nvZ, bL ev cv‡qi cÖmvab mvgMÖx
20
10
GBP Gm †KvW 3304.91.00 Gi AvIZvaxb cvDWvi, Pvchy³ nDK ev bv nDK
20
10
‡nwWs 33.05 Gi AvIZvaxb ‡Kk cwiPh©vi KwZcq mvgMÖx
20
10
‡nwWs bs 33.07 Gi AvIZvaxb KwZcq Uq‡jwUªR mvgMÖx
20
10




d‡j: GB AvB‡Ug¸‡jvi g~j¨ n«vm cv‡e| 

Kvh©Ki: 06 Ryb, 2013|



wewa‡Z ms‡kvabx:



13. wewa 3 Gi Dc-wewa (1L) Gi cwie‡Z© wb¤œiƒc Dc-wewa (1L) cÖwZ¯’vcb Kiv n‡q‡Q:

Ò(1L) Pzw³wfwËK Drcv`‡bi †ÿ‡Î Pzw³ Abyhvqx ¯^Ë¡vwaKvixi Drcv`b¯’‡j cY¨ †dir cÖ`v‡bi k‡Z© Pzw³wfwËK Drcv`K cÖwZ GKK c‡Y¨i Rb¨ †h cY ev g~j¨ MÖnY Kwi‡eb †KejgvÎ D³ cY ev g~‡j¨i wfwˇZ Pzw³wfwËK Drcv`K mswkøó GjvKvi wefvMxq Kg©KZ©vi wbKU dig Òg~mK-1Ó G g~j¨ †NvlYv `vwLj Kwi‡eb|Ó

Dc-wewa (1M) Gi cwie‡Z© wb¤œiƒc Dc-wewa (1M) cÖwZ¯’vwcZ nB‡e:

Ò(1M) Pzw³wfwËK Drcv`‡bi †ÿ‡Î -

         (K) Pzw³ Abyhvqx c‡Y¨i ¯^Ë¡vwaKvixi Drcv`b¯’‡j cY¨ †dir MÖn‡Yi †ÿ‡Î ¯^Ë¡vwaKvix Drcv`bKvix wnmv‡eI we‡ewPZ nB‡eb Ges Pzw³g~j¨ Pzw³i AvIZvq mieivnK…Z DcKi‡Yi g~mK‡hvM¨ g~j¨ AšÍf©y³ Kwiqv dig Òg~mK-1Ó G g~j¨ †NvlYv `vwLj Kwi‡eb|

         (L) Pzw³i AvIZvq Drcvw`Z cY¨ ¯^Ë¡vwaKvixi Drcv`b¯’‡ji cwie‡Z© Zvnvi weµq ev mieivn wW‡cv‡Z mieiv‡ni †ÿ‡Î ¯^Ë¡vwaKvixi GBiƒc weµq¯’j ev mieivn wW‡cv, Drcvw`Z c‡Y¨i cieZx© mieivnKvix wnmv‡e we‡ewPZ nB‡e Ges †mB †ÿ‡Î wW‡cv ch©v‡q dig Òg~mK-1Ó G g~j¨ †NvlYv `vwLj Kwi‡Z nB‡e A_ev cÖ‡hvR¨ †ÿ‡Î AvBb Gi aviv 5 Gi Dc-aviv (2) Gi kZ©vs‡ki weav‡bi AvIZvq wba©vwiZ g~j¨ ms‡hvR‡bi nv‡ii wfwˇZ g~mK cÖ‡`q nB‡e|Ó



14. wewa 3 Gi Dc-wewa 1(N) wejyß Kiv n‡q‡Q|

d‡j: m‡e©v”P LyPiv g~‡j¨i `yB-Z…Zxqvs‡ki wfwˇZ g~j¨ †NvlYv †`qvi weavb evwZj n‡q‡Q|



15. wewa 3 Gi Dc-wewa (2L) wb¤œiƒc wQj, hv wejyß Kiv n‡q‡Q:

Ò‡µZvi wbKU nB‡Z cÖvc¨ c‡Yi cwieZ©b bv NwU‡j Ges g~j¨ ms‡hvRb cwieZ©‡bi nvi cuvP kZvs‡ki Kg nB‡j, Dc-wewa (2) Ges (2K) Gi weavb Abyhvqx †NvlYv cÖ`v‡bi cÖ‡qvRb nB‡e bv:Ó

d‡j: aviv 9 Gi Dc-aviv (1) Gi `dv (QQ) Gi Dc-`dv (A) Gi ci wb¤œiƒc Dc-`dv (AA) ms‡hvRb Kivi d‡j DcKi‡Yi g~j¨ 7.5 kZvsk ch©šÍ e„w×cÖvß n‡j bZzb K‡i g~j¨ †NvlYv `vwLj bv K‡iB ewa©Z DcKi‡Yi Ici †iqvZ †bqv hv‡e| 



16. evwl©K Uvb©Ifv‡ii mxgv 70 jÿ UvKv †_‡K 80 jÿ UvKvq DbœxZ Kiv n‡q‡Q| wewa 4(1), 9(1)(2)(3) Ges 15(1N) †Z ms‡kvabx Avbv n‡q‡Q| 



17. wewa 16 Gi Dc-wewa (3M) Gi cwie‡Z© wb¤œiƒc Dc-wewa (3M) cÖwZ¯’vwcZ nB‡e, h_v:-

Ò(3M) Pzw³wfwËK Drcv`‡bi AvIZvq Pzw³ Abyhvqx -

        (K) c‡Y¨i ¯^Ë¡vwaKvixi Drcv`b¯’‡j cY¨ †dir cÖ`v‡bi Pzw³i †ÿ‡Î ¯^Ë¡vwaKvixi Drcv`b¯’j nB‡Z Pzw³wfwËK Drcv`‡Ki wbKU DcKiY mieiv‡ni mgq dig Òg~mK-11MÓ G wØgyLx Kve©b e¨envi Kwiqv GKwU PvjvbcÎ cÖ`vb Kwi‡eb Ges Pvjvbc‡Îi wØZxq AbywjwcwU PvjvbcÎ cy¯Í‡K mshy³ Ae¯’vq mswkøó ¯’v‡b msiÿY Kwi‡eb|

        (L) c‡Y¨i ¯^ËvwaKvixi Drcv`b¯’‡ji cwie‡Z© Zvnvi weµq¯’j ev mieivn wW‡cv‡Z cY¨ †cÖi‡Yi †ÿ‡Î ¯^Ë¡vwaKvixi Drcv`b¯’j nB‡Z, ev Zvnvi wbR¯^ Avg`vwbi †ÿ‡Î mivmwi Avg`vwb e›`i nB‡Z, ev Zvnvi cY¨vMvi nB‡Z ev ¯’vbxqfv‡e msM„nxZ I Zvnvi e¨emvq¯’j ev cY¨vMv‡i iwÿZ DcKiY Pzw³wfwËK Drcv`‡Ki wbKU mieiv‡ni mgq ¯^Ë¡vwaKvixi GBiƒc wbewÜZ wbR¯^ Drcv`b¯’j, Avg`vwb ev e¨emvq¯’j ev cY¨vMvi nB‡Z dig Òg~mK-11MMÓ G wØgyLx Kve©b e¨envi Kwiqv GKwU PvjvbcÎ cÖ`vb Kwi‡eb Ges Pvjvbc‡Îi wØZxq AbywjwcwU PvjvbcÎ cy¯Í‡K mshy³ Ae¯’vq mswkøó ¯’v‡b msiÿY Kwi‡eb|

        (M) ¯’vbxqfv‡e Ab¨ †Kvb Drm nB‡Z ¯^Ë¡vwaKvix KZ©„K msM„nxZ DcKiY mivmwi Pzw³wfwËK Drcv`‡Ki wbKU mieiv‡ni †ÿ‡Î  mswkøó Òg~mK-11Ó Pvjvbc‡Î Òc‡Y¨i P~ovšÍ MšÍe¨¯’jÓ Kjv‡g Pzw³wfwËK Drcv`‡Ki bvg, wVKvbv I wbeÜb b¤^i D‡jøL Kwi‡Z nB‡e|Ó Ges



18. wewa 16 Gi Dc-wewa (3N) Gi cwie‡Z© wb¤œiƒc Dc-wewa (3N) cÖwZ¯’vwcZ nB‡e, h_v:-

Ò(3N) Pzw³wfwËK Drcv`K Pzw³i wfwˇZ Drcvw`Z cY¨ ¯^Ë¡vwaKvixi Pvwn`v †gvZv‡eK †h †Kvb wbewÜZ wVKvbvi AbyK~‡j mieivn Kwi‡Z cvwi‡eb Ges cY¨ mieiv‡ni †ÿ‡Î Dc-wewa (1) Gi weavb AbymiY Kwi‡eb|Ó



19. wewa 19 Gi-

Dc-wewa (1K) Gi cwie‡Z© wb¤œiƒc Dc-wewa (1K) cÖwZ¯’vwcZ nB‡e, h_v:-

Ò(1K) Dc-wewa (1) G hvnv wKQzB _vKzK bv †Kb, Ki‡hvM¨ cY¨ Drcv`b ev mieivn ev Ki‡hvM¨ †mev cÖ`v‡bi mwnZ m¤ú„³ GBiƒc ¯’vb, ¯’vcbv ev A½‡b e¨eüZ M¨vm, exgv, we`y¨r, †Uwj‡dvb, †UwjwcÖ›Uvi, d¨v·, B›Uvi‡bU, †d«BU diIqvW©vm©, wK¬qvwis GÛ diIqvwW©s G‡R›U, Iqvmv, AwWU I GKvDw›Us dvg©, †hvMvb`vi, wmwKDwiwU mvwf©m, AvBb civgk©K, cwienb wVKv`vi I e¨vswKs †mevi Dci cwi‡kvwaZ g~m‡Ki Avwk kZvsk cwigvY †iqvZ MÖnY Kiv hvB‡e



20. wewa 19 Gi Dc-wewa (7) Gi cwie‡Z© wb¤œiƒc Dc-wewa (7) cÖwZ¯’vwcZ nB‡e, h_v:-

Ò(7) Pzw³wfwËK Drcv`K ¯^Ë¡vwaKvixi Drcv`b¯’‡j cY¨ mieivn ev †dir cÖ`v‡bi k‡Z© ¯^Ë¡vwaKvix KZ©„K Bmy¨K…Z dig Òg~mK-11MÓ Pvjvbc‡Îi gva¨‡g cÖvß DcKiY e¨ZxZ, dig Òg~mK-11Ó ev Òg~mK-11MMÓ Pvjvbc‡Îi gva¨‡g cÖvß ev msM„nxZ Ab¨vb¨ DcKi‡Yi Dci  cwi‡kvwaZ g~mK Zvnvi †NvwlZ g~‡j¨ AšÍf©y³ _vwKevi k‡Z© AvBb Gi aviv 9 Gi weavb cÖwZcvjb mv‡c‡ÿ †iqvZ MÖnY Kwi‡Z cvwi‡eb|Ó

gšÍe¨: Pzw³wfwËK Drcv`‡Ki wbKU wZbwU di‡gi gva¨‡g wZbfv‡e DcKiY †cuŠQv‡Z cv‡i| Zb¥‡a¨ Òg~mK-11Ó Ges Òg~mK-11MMÓ Gi gva¨‡g cÖvß DcKi‡Yi wecix‡Z Pzw³wfwËK Drcv`K †iqvZ wb‡Z cvi‡eb|



21. wewa 19 Gi Dc-wewa (7) Gi ci wb¤œiƒc Dc-wewa (8) ms‡hvwRZ nB‡e, h_v:-

Ò(8) Pzw³wfwËK Drcv`‡bi †ÿ‡Î-

       (K) c‡Y¨i ¯^Ë¡vwaKvixi wbR¯^ Avg`vwbK…Z DcKiY ev ¯’vbxqfv‡e msM„nxZ DcKiY Zvnvi wbewÜZ Drcv`b¯’j ev cY¨vMv‡i Avbq‡bi cwie‡Z© Pzw³wfwËK Drcv`‡Ki wbKU mivmwi mieiv‡ni †ÿ‡Î Ges Pzw³wfwËK Drcv`K KZ©„K Drcvw`Z cY¨ ¯^Ë¡vwaKvixi Drcv`b¯’‡ji cwie‡Z© Zvnvi weµq¯’j ev mieivn wW‡cv‡Z mieiv‡ni †ÿ‡Î ¯^ËvwaKvix Zvnvi mieivnK…Z DcKi‡Yi wecix‡Z †Kvb †iqvZ MÖnY Kwi‡Z cvwi‡eb bv|

(gšÍe¨: DcKiY ¯^ËvwaKvixi wbewÜZ Drcv`b¯’j ev cY¨vMv‡i Avbq‡bi cwie‡Z© Pzw³wfwËK Drcv`‡Ki wbKU mivmwi mieiv‡ni †ÿ‡Î ¯^ËvwaKvix Zvnvi mieivnK…Z DcKi‡Yi wecix‡Z †Kvb †iqvZ MÖnY Kwi‡Z cvwi‡eb bv|)



       (L) ¯^Ë¡vwaKvixi wbewÜZ weµq¯’j ev mieivn wW‡cv‡Z Pzw³wfwËK Drcv`bKvix KZ©„K Bmy¨K…Z dig Òg~mK-11Ó Gi gva¨‡g †cÖwiZ c‡Y¨i †ÿ‡Î cwi‡kvwaZ g~mK DcKiY Ki wnmv‡e, ¯^Ë¡vwaKvixi weµq¯’j ev wW‡cv ch©v‡q †NvwlZ g~‡j¨ AšÍf©y³ _vwKevi k‡Z© wZwb AvB‡bi aviv 9 Gi weavb cÖwZcvjb Kwiqv †iqvZ MÖnY Kwi‡Z cvwi‡eb:

             Z‡e kZ© _v‡K ‡h, Pzw³wfwËK Drcv`K KZ©„K ¯^Ë¡vwaKvixi weµq¯’j ev mieivn wW‡cv‡Z cY¨ mieiv‡ni †ÿ‡Î cY¨ Drcv`‡bi Rb¨ Òg~mK-11MMÓ Gi gva¨‡g ¯^Ë¡vwaKvixi Drcv`b¯’j nB‡Z DcKiY mieivnKv‡j mswkøó DcKi‡Yi Dci M„nxZ †iqvZ Zvnvi PjwZ wnmv‡ei cÖ‡`q Kjv‡g mgš^q Kwi‡Z nB‡e|Ó



22. wejyß wewa 20 Gi ci wb¤œiƒc b~Zb wewa 20K mwbœ‡ewkZ nB‡e, h_v:-

Òwewa 20K| g~jabx hš¿cvwZ I hš¿vs‡ki Drcv`b ch©v‡q we‡kl myweav|-

The Customs Act, 1969 (Act No. IV of 1969) Gi Section 19 Gi Sub-Section (1) Ges g~j¨ ms‡hvRb Ki AvBb, 1991 Gi (1991 m‡bi 22 bs AvBb) Gi aviv 14 Gi Dc-aviv (1) Gi weav‡bi AvIZvq miKvi KZ©„K mg‡q mg‡q RvixK…Z Ae¨vnwZ ev †iqvZx myweav msµvšÍ mswkøó ïé I g~j¨ ms‡hvRb Ki cÖÁvc‡bi AvIZvfz³ Ae¨vnwZcÖvß mywbw`©ó GBP Gm †KvW Gi hš¿cvwZ ev hš¿vsk evsjv‡`‡k Drcv`bKvix †Kvb Drcv`K KZ©„K Drcv`bc~e©K mieivn¯Í‡i mieivnKvix, †Kv‡bv Ki‡hvM¨ cY¨ cÖ¯‘ZKiY ev Drcv`b ev Ki‡hvM¨ †mev cÖ`v‡b wb‡qvwRZ ev ißvwb‡Z wb‡qvwRZ Ab¨ ‡Kv‡bv wbewÜZ e¨w³‡K, Zvnvi Ki‡hvM¨ cY¨ cÖ¯‘ZKiY ev Drcv`b¯’j ev Ki‡hvM¨ †mev cÖ`v‡bi ¯’v‡b ev ißvwbZe¨ cY¨ cÖ¯‘ZKiY wKsev Drcv`‡bi ¯’v‡b ¯’vc‡bi wbwgË, GBiƒc hš¿cvwZ I hš¿vs‡ki g~j Drcv`K KZ…©K cÖ¯‘ZK…Z ev Drcvw`Z Dch©y³iƒc g~jabx hš¿cvwZ I hš¿vsk dig Òg~mK-14LÓ †Z gyP‡jKv cÖ`vbc~e©K g~j¨ ms‡hvRb Ki cwi‡kva e¨wZ‡i‡K mieivn Kwi‡Z cvwi‡eb| gyP‡jKv cÖ`vbc~e©K g~jabx hš¿cvwZ I hš¿vsk mieiv‡ni w`b nB‡Z 6 (Qq) gv‡mi g‡a¨ D³iƒc hš¿cvwZ I hš¿vsk †µZvi cY¨ cÖ¯‘ZKiY ev Drcv`b¯’j ev †mev cÖ`v‡bi ¯’v‡b h_vh_fv‡e ¯’vcb Kiv nBqv‡Q g‡g© mswkøó wefvMxq Kg©KZ©v cÖ‡qvRbxq AbymÜv‡bi ci mš‘ó nB‡j, wefvMxq Kg©KZ©v gyP‡jKv evwZ‡ji wb‡`©k cÖ`vb Kwi‡eb Ges 6 (Qq) gv‡mi g‡a¨ g~jabx hš¿cvwZ I hš¿vsk ¯’vcb Kiv m¤¢e bv nB‡j Kwgkbvi GB mgqmxgv AviI 3 (wZb) gvm ewa©Z Kwi‡Z cvwi‡eb, Ab¨_vq gyP‡jKvi kZ© Abyhvqx cÖ‡`q g~mK Av`vq‡hvM¨ nB‡e|Ó

(A_©: g~jabx hš¿cvwZ I hš¿vsk ¯’vbxqfv‡e g~mK e¨ZxZ µq Kiv hv‡e|)



23. wewa 27 Gi Dc-wewa (10) Gi ci wb¤œiƒc b~Zb Dc-wewa (11) ms‡hvwRZ nB‡e, h_v:-

Ò(11) †mev ißvwbi †ÿ‡Î-

        (K) †mev mieivnKvix Ges †mev MÖnYKvixi g‡a¨ ¯^vÿwiZ Pzw³cÎ _vwK‡Z nB‡e;

        (L) g~mK PvjvbcÎ cÖ`wb Kwi‡Z nB‡e;

        (M) evsjv‡`‡k ˆe‡`wkK gy`ªv cÖZ¨vevwmZ nB‡Z nB‡e; Ges

        (N) ˆe‡`wkK gy`ªv cÖvwßi `wjj `vwLjc‡Îi mwnZ mshy³ Kwi‡Z nB‡e|Ó

d‡j: †mev ißvwbi Ici g~mK cÖ‡hvR¨ n‡e bv| k~Y¨ nv‡i g~mK PvjvbcÎ Bmy¨ Ki‡Z n‡e|



24. wb¤œewY©Z cY¨mg~n‡K g~mK n‡Z Ae¨vnwZ cÖ`vb Kiv n‡q‡Q:

µwgK bs
wk‡ivbvgv msL¨v/GBPGm †KvW
c‡Y¨i bvg
‡h ch©v‡q Ae¨vnwZ cÖ`vb Kiv n‡q‡Q
01.
38.10
Welding fluxes for LGP
Avg`vwb ch©v‡q
02.
84.81
Safety or relief valve for LPG
Avg`vwb ch©v‡q
03.
89.01
mgy`ªMvgx RvnvR aviY ÿgZv 5000 Gi DWT E‡aŸ©
Avg`vwb I Drcv`b ch©v‡q
04.
mswkøó GBPGm †KvW
Paulty/dairy/fish feed, magnasium sulphate (fertilizer), zinc, sulphate (fertilizer), ferous sulphate, dissodium teraborate (fertilizer) pro-vitamins and vitamin, insulin and its salts, streptokinase, cotton waste, haemodialyzer (artificial kidney), wheel chair and carriages for disabled persons, dairy machineries, insulin pen/cartridge, artificial joints, watches for blind, hospital  bed.
Drcv`b ch©v‡q
05.
6402.20.00
cøvw÷‡Ki cv`yKv I nvIqvB Pàj (120/- UvKv g~j¨mxgv ch©šÍ)
Drcv`b ch©v‡q



25. wb¤œewY©Z ‡mevi Ici g~mK Ae¨vnwZ cÖ`vb Kiv n‡q‡Q:

‡mev Lv‡Zi bvg
ch©vq
‰e‡`wkK gy`ªvq cwi‡kvwaZ Gwf‡qkb exgv wcÖwgqv‡gi cyb:exgv
‡mev ch©v‡q
fv½v Kuv‡Pi UzKiv (Culltet) I cøvw÷‡Ki eR©¨
‡hvMvb`vi ch©v‡q



26. †mevi msÁvq cwieZ©b:

     (K) †hvMvb`vi †mevi msÁvq cwieZ©b Kiv n‡q‡Q| Ò‡h‡Kvb cY¨ ev †mevÓ Gi cwie‡Z© Òg~mK‡hvM¨ cY¨ ev †mevÓ AšÍf©y³ Kiv n‡q‡Q|

     (L) Z_¨cÖhyw³ wbf©i †mevi msÁvq wb¤œewY©Z Ask †hvM Kiv n‡q‡Q:

   ÒAny automated services rendered by internet or electronic net-work, e-procurement and e-auction”.

       (M) Ab¨vb¨ wewea ‡mevi msÁvi mv‡_ wb¤œewY©Z `ywU †mevi msÁv mshy³ Ki n‡q‡Q:

  S099.30 ¯úÝikxc †mev (Sponsorship Services):

e¨vL¨v|- ¯úÝikxc †mev (Sponsorship Services) A_© Sponsorship Services includes naming an event after the sponsor, displaying the sponsor’s company logo or trading name, giving the sponsor exclusive or priority booking rights, sponsoring prizes or trophies for competition; but does not include any sports event involving national teams of Bangladesh. It also excludes any financial or other support in the form of donations or gifts, given by the donors subject to the condition that the service provider is under no obligation to provide anything in return to such donations.

(GLv‡b f¨v‡Ui nvi 7.5 kZvsk. hv Dr‡m KZ©b‡hvM¨|)

S099.40 ‡gwW‡Ukvb †mev

e¨vL¨v|- Ò‡gwW‡Ukvb †mevÓ A_© Ggb †Kvb e¨w³, cÖwZôvb ev ms¯’v whwb ev hvnviv, c‡Yi wewbg‡q g‡bv‰`wnK †ivMMÖ¯Í, nZvkvMÖ¯Í, Ges bvbvwea kvixwiK RwUj e¨vwa‡Z AvµvšÍ †ivMx‡K †gwW‡Ukvb, KvD‡Ýwjs, †gvwnZKiY ev Abyiƒc †Kvb c×wZ‡Z †mev cÖ`vb K‡ib|Ó

(GLv‡b f¨v‡Ui nvi 7.5 kZvsk|)



27. evwYwR¨K Avg`vwbKviK, e¨emvqx I ÿz`ª LyPiv e¨emvqx KZ©„K cY¨ mieiv‡ni Dci Av‡ivcYxq g~j¨ ms‡hvRb Ki Av`vq wewagvjv, 2012 wb¤œiƒ‡c ms‡kvab Kiv n‡q‡Q| Gi d‡j c¨v‡KR f¨v‡Ui cwigvY wb¤œiƒ‡c e„w× cv‡e| 

†Uwej

µwgK bs
‡h mKj GjvKvi Rb¨ cÖ‡hvR¨
cÖ‡`q b~b¨bZg
g~j¨ ms‡hvRb K‡ii cwigvY
1
2
5
1.
XvKv I PÆMÖvg wmwU K‡c©v‡ikb GjvKv
11,000/- UvKv
2.
Ab¨vb¨ wmwU K‡c©v‡ikb GjvKv
8,000/-UvKv
3.
‡Rjv kn‡ii †cŠi GjvKv
6,000/-UvKv
4.
‡`‡ki Ab¨vb¨ GjvKv
3,000/- UvKv



 D³ wewagvjvi wewa 7 Gi `dv (K) Gi cwie‡Z© wb¤œiƒc (K) cÖwZ¯’vwcZ nB‡e, h_v:-

Ò(K) g~mK wewagvjvi wea„Z dig Ôg~mK-1Õ ev Ôg~mK-1KÕ ev Ôg~mK-1NÕ ev dig
Ôg~mK-7Õ `vwLj mv‡c‡¶ wbewÜZ Drcv`K ev †mev cÖ`vbKvix KZ…©K Avg`vwbK…Z DcKiY Ges g~jabx hš¿cvwZ I hš¿vsk, hvnv‡`i we¯ÍvwiZ I mywbw`©ó bvg I weeiY dig Òg~mK-7Ó G DwjøwLZ _vKzK ev bv _vKzK;Ó|

d‡j: hš¿cvwZ I hš¿vsk dig Òg~mK-7Ó G AšÍf©y³ _vKv Avek¨K n‡e bv|

28. g~j¨ ms‡hvRb Ki cwi‡kva e¨ZxZ ivevi evMvb nB‡Z ivevi AcmviY (we‡kl) wewagvjv, 2011 Gi wb¤œiƒc ms‡kvab Kiv n‡q‡Q:

wewa 6 Gi Dc-wewa (3) Gi ci wb¤œiƒc b~Zb Dc-wewa (4)  ms†hvwRZ  nB‡e, h_vt-



Ò(4) †h mKj ivevi evMv‡b j¨v‡U· cÖwµqvKiY KviLvbv bvB †m mKj ivevi evMvb KZ…©c¶ Òdig-RÓ Gi gva¨‡g Ab¨ cÖwµqvKiY KviLvbvq j¨v‡U· †cÖiY Kwi‡Z cvwi‡eb Ges Z`&‡cÖw¶‡Z MÖnYKvix cÖwµqvKiY KviLvbv KZ…©c¶ Òdig-SÓ Gi gva¨‡g †cÖiYKvix KZ…©c‡¶i wbKU cÖwµqvRvZ j¨v‡U· †diZ cvVvB‡eb| G‡¶‡Î j¨v‡U· †cÖiYKvix Ges MÖnYKvix Dfq KZ…©c¶ D³ wnmve msi¶Y Kwi†eb|Ó;

29. Crude or refined soyabin oil, crude palm oil, refined palm oil, crude sunflower seed and sunflower oil and fraction thereof Gi Ici f¨v‡Ui nvi 10 kZvsk n‡e, GB mgqmxgv 30 Ryb, 2014 ZvwiL ch©šÍ ewa©Z Kiv n‡q‡Q|

30. Dr‡m f¨vU KZ©b msµvšÍ c~‡e©i mvaviY Av‡`k bs-09/g~mK/2011 evwZj K‡i bZzb mvaviY Av‡`k bs-25/g~mK/2013 Rvwi Kiv n‡q‡Q| c~‡e©i Av‡`‡ki Zzjbvq G Av‡`‡k †Zgb †Kvb cv_©K¨ †bB| Dr‡m f¨vU KZ©‡bi †ÿ‡Î 3wU bZzb †mev hy³ n‡q‡Q| †mev¸‡jv n‡jv: (1) Z_¨-cÖhyw³ wbf©i †mev; 4.5 kZvsk (2) Ab¨vb¨ wewea †mev; 15 kZvsk Ges (3) ¯úÝikxc †mev 7.5 kZvsk| AvmevecÎ B‡Zvc~‡e© †mev wn‡m‡e we‡ewPZ wQj Ges GB ZvwjKvq AšÍf©y³ wQj| Gev‡i Avmevec·K cY¨ wn‡m‡e †NvlYv Kivq Dr‡m f¨vU KZ©‡bi ZvwjKv †_‡K ev` †`qv n‡q‡Q| ZvQvov, †hvMvb`vi †mevi msÁvq mvgvb¨ cwieZ©b Kiv n‡q‡Q| B‡Zvc~‡e© wQj Ò‡h †Kvb cY¨ I †mevÓ Gev‡i Kiv n‡q‡Q ÒKi‡hvM¨ cY¨ ev †mevÓ| Gi d‡j, Dr‡m f¨vU KZ©‡bi †ÿ‡Î wKQzUv cwieZ©b n‡e|  

31. DcKiY ev Drcvw`Z cY¨ Ab¨ †Kvb cY¨vMv‡i ev wW‡cv‡Z msiÿ‡Yi wel‡q w`K-wb‡`©kbv Rvwi Kiv n‡q‡Q:

Avg`vwbK…Z ev ¯’vbxqfv‡e µqK…Z

DcKiY ev Drcvw`Z cY¨

A‡b¨i gvwjKvbvaxb cY¨vMv‡i ev

wbR gvwjKvbvaxb cY¨vMv‡i ev wW‡cv‡Z

  ---- msiÿY Kiv hv‡e|

kZ©:

(1) wbewÜZ cY¨vMv‡i msiÿY Ki‡Z n‡e;

(2) cY¨vMvi †_‡K Òg~mK-11Ó PvjvbcÎ Bmy¨ K‡i cY¨ ev DcKiY mieivn Ki‡Z n‡e;

(3) Drcvw`Z cY¨ Ki cwi‡kva e¨wZ‡i‡K AcmviY Kiv hv‡e bv;

(4) Drcv`wZ cY¨ cY¨vMvi, wW‡cv‡Z msiÿ‡Yi †ÿ‡Î g~mK Pvjvbc‡Î cY¨vMv‡ii bvg, wVKvbv, f¨vU †iwR‡÷ªkvb b¤^i e¨envi Ki‡Z n‡e;

(5) Avg`vwbK…Z cY¨ n‡j wej-Ae-Gw›Uª cY¨vMvi, wW‡cv‡Z †cÖiY Ki‡Z n‡e;

(6) cY¨vMvi, wW‡cv †_‡K cY¨/DcKiY mieiv‡ni mgq Avg`vwb g~j¨ I f¨vU Ges cY¨vMvi †mevi g~j¨ I f¨vU Avjv`vfv‡e g~mK Pvjvbc‡Î D‡jøL Ki‡Z n‡e;

(7) Pvjvbc‡Î gšÍe¨ Kjv‡g wjL‡Z n‡e:

Avg`vwbK…Z cY¨/DcKi‡Yi †ÿ‡Î : ÒDcKi‡Yi Dci cÖ‡hvR¨ g~mK Avg`vwb ¯Í‡i cwi‡kvwaZÓ

Drcvw`Z c‡Y¨i †ÿ‡Î : ÒDcKi‡Yi Dci cÖ‡hvR¨ g~mK Drcv`b ¯Í‡i cwi‡kvwaZÓ



¯’vbxqfv‡e µqK…Z c‡Y¨i †ÿ‡Î : ÒDcKi‡Yi Dci cÖ‡hvR¨ g~mK mieivn ¯Í‡i cwi‡kvwaZÓ

 (8) wej-Ae-Gw›Uª Ges cY¨vMv‡ii g~mK Pvjvb _vKv mv‡c‡ÿ cY¨/DcKiY wbewÜZ ¯’v‡b cÖ‡e‡ki ci 2 (`y&B) Ki †gqv‡`i g‡a¨ †iqvZ †bqv hv‡e;

(9) cY¨vMv‡i cwi‡kvwaZ g~mK Pvjvbc‡Îi wecix‡Z GKBfv‡e †iqvZ †bqv hv‡e;

(10) cY¨vMv‡i ev wW‡cv‡Z f¨vU msµvšÍ cÖ‡qvRbxq wnmve cy¯ÍK I `wjjvw` msiÿY Ki‡Z n‡e;



32. Pzw³wfwËK Drcv`b: Pzw³wfwËK Drcv`b msµvšÍ weav‡b e¨vcK cwieZ©b n‡q‡Q|  

33. KzwUi wkí: hš¿cvwZi g~j¨ e„w× K‡i 40 jÿ UvKv wba©viY Kiv n‡q‡Q| wewµZ c‡Y¨i g~j¨ e„w× K‡i 60 jÿ UvKv wba©viY Kiv n‡q‡Q|  

***  mgvß  ***




কোন মন্তব্য নেই:

একটি মন্তব্য পোস্ট করুন