রবিবার, ২৭ ডিসেম্বর, ২০১৫

Truncated VAT 2


MYcÖRvZš¿x evsjv‡`k miKvi

RvZxq ivR¯^ †evW©, XvKv|

[g~j¨ ms‡hvRb Ki]

cÖÁvcb

ZvwiL: 24 ˆR¨ô, 1419 e½vã / 07 Ryb, 2012 wLªóvã

GmAviI bs 182-AvBb/2012/640-g~mKg~j¨ ms‡hvRb Ki AvBb, 1991 (1991 m‡bi 22 bs AvBb) Gi aviv 72, aviv 5 Gi Dc-aviv (4) Gi mwnZ cwVZe¨, G cÖ`Ë ÿgZve‡j RvZxq ivR¯^ †evW© wbgœiƒc wewagvjv cÖYqb Kwij, h_v:-

1| wkibvgv I cÖeZ©b(1) GB [1][wewagvjv] wbw`©ó †mevi †ÿ‡Î g~j¨ ms‡hvR‡bi wba©vwiZ nv‡ii wfwˇZ Ki avh©KiY wewagvjv, 2012 bv‡g AwfwnZ nB‡e|

(2) GB wewagvjv 17 Avlvp, 1419 e½vã †gvZv‡eK 01 RyjvB, 2012 wLªóvã Zvwi‡L Kvh©Ki nB‡e|

2| K‡ii wfwË wba©viYmn K‡ii nvi avh©KiY, BZ¨vw`(1) g~j¨ ms‡hvRb Ki AvBb, 1991 (1991 m‡bi 22 bs AvBb), AZtci D³ AvBb ewjqv DwjøwLZ, Gi AvIZvq g~j¨ ms‡hvRb Ki Av‡ivc‡hvM¨ wb‡¤œ wea„Z †Uwe‡ji Kjvg (1) G Dwjø­wLZ wkibvgv msL¨v Ges Dnvi wecix‡Z Kjvg (2) G Dwjø­wLZ †mevi †KvW I Kjvg (3) G ewY©Z †mev cÖ`vbKvixM‡Yi Dci Kjvg (4) G ewY©Z g~j¨ ms‡hvR‡bi wba©vwiZ nv‡ii wfwˇZ GZ`&Øviv Kjvg (5) G DwjøwLZ g~j¨ ms‡hvRb K‡ii nvi avh© Kiv nBj, h_v:-



[2][†Uwej

wkibvgv msL¨v
†mevi †KvW
†mev cÖ`vbKvix
g~j¨ ms‡hvR‡bi wba©vwiZ nv‡ii wfwË
bxU g~j¨ ms‡hvRb K‡ii nvi
(1)
(2)
(3)
(4)
(5)
S001
S001.20
†i‡¯Íviuv
(K) kxZvZc wbqwš¿Z †i‡¯Íuviv KZ…©K †mevi wewbg‡q cÖvß mgy`q A‡_©i kZKiv GKkZ fvM|
15%



 (L)   mvaviY †i‡¯Íuviv (kxZvZc wbqwš¿Z bq) KZ…©K †mevi wewbg‡q cÖvß mgy`q A‡_©i kZKiv cÂvk fvM|
7.5%
S003
S003.10
†gvUi Mvoxi M¨v‡iR Ges IqvK©kc
†h †Kvb cÖKvi hvwš¿K hvbevnb †givgZ ev mvwf©wms Gi †ÿ‡Î mswkøó †mev cÖ`vbKvix KZ…©K D³ hvbevn‡b ms‡hvwRZ hš¿cvwZ ev hš¿vs‡ki g~j¨mn †mevi wewbg‡q cÖvß mgy`q A‡_©i kZKiv cÂvk fvM|
7.5%
S003
S003.20
WKBqvW©
†h †Kvb cÖKvi hvwš¿K †bŠhvb †givgZ ev mvwf©wms Gi †ÿ‡Î †mev cÖ`vbKvix KZ…©K D³ †bŠhvb †givgZ ev mvwf©wms G e¨eüZ hš¿cvwZ I DcKi‡Yi g~j¨mn †mevi wewbg‡q cÖvß mgy`q A‡_©i kZKiv cÂvk fvM|
7.5%
S004
S004.00
wbg©vY ms¯’v
‡h †Kvb wbg©vY Kv‡Ri Rb¨ `ic‡Î DwjøwLZ g~‡j¨i kZKiv QwÎk `kwgK Qq mvZ fvM|
5.5%
S010
S010.10
f~wg Dbœqb ms¯’v
DbœqbK…Z f‚wg weµq ev n¯ÍvšÍi eve` cÖvß mgy`q A‡_©i kZKiv wek fvM|
3%

[3][S010.20
feb wbg©vY ms¯’v
(K)  1-1100 eM©dzU ch©šÍ kZKiv `k fvM
(L)  1101-1600 eM©dzU ch©šÍ kZKiv †lvj `kwgK Qq Qq fvM
(M)  1601 eM©dzU nB‡Z kZKiv wÎk fvM
1.5%
2.5%

4.5%]
[4][**



]
S024
S024.00
Avmevec‡Îi wecYb †K›`ª
(K) Drcv`b ch©v‡qi me©‡gvU cÖvwßi kZKiv Pwjøk fvM;
6%




(L) wecYb ch©v‡qi me©‡gvU cÖvwßi kZKiv QvweŸk `kwgK Qq mvZ fvM (Drcv`b ch©v‡q 6% nv‡i g~mK cwi‡kv‡ai PvjvbcÎ _vKv mv‡c‡ÿ)|
4%
[5][S026
S026.00
¯^Y©Kvi I †iŠc¨Kvi Ges ¯^‡Y©i I †iŠ‡c¨i †`vKvb`vi Ges ¯^Y© cvKvKvix
¯^Y©, ¯^Y©vjsKvi, †iŠc¨ ev †iŠc¨vjsKvi weµq eve` cÖvß mgy`q A‡_©i kZKiv †ZwÎk `kwgK wZb wZb fvM|
5%]
[6][S037
S037.00
†hvMvb`vi (Procurement provider)
†mev cÖ`vbKvix KZ…©K mieivnK…Z c‡Y¨i ev †mevi g~j¨ ev `ic‡Î DwjøwLZ g~‡j¨i kZKiv †ZwÎk `kwgK wZb wZb fvM|
5%]
S048
S048.00
cwienb wVKv`vi
(K)  †c‡UªvwjqvgRvZ cY¨ cwien‡b wb‡qvwRZ †mev cÖ`vbKvix KZ©„K cÖvß †gvU g~‡j¨i (cÖ‡hvR¨ †ÿ‡Î `ic‡Î DwjøwLZ g~‡j¨i) kZKiv c‡bi fvM;
2.25%



(L)  Ab¨vb¨ cY¨ cwien‡b wb‡qvwRZ †mev cÖ`vbKvix KZ©„K cÖvß †gvU g~‡j¨i (cÖ‡hvR¨ †ÿ‡Î `ic‡Î DwjøwLZ g~‡j¨i) kZKiv cÂvk fvM cwigvY A_©|
7.5%
S057
S057.00
we`y¨r weZiYKvix
e¨eüZ we`y¨‡Zi wecix‡Z cÖvß †gvU we`y¨r we‡ji kZKiv †ZwÎk `kwgK wZb Pvi fvM;
5%
S060
S060.00
wbjvgK…Z c‡Y¨i †µZv
wbjvgK…Z c‡Y¨i weµq g~‡j¨i kZKiv QvweŸk `kwgK Qq mvZ fvM|
4%
S067
S067.00
Bwg‡MÖkb Dc‡`óv
‡mev cÖ`vbKvix KZ©„K †mevi wewbg‡q cÖvß mgy`q A‡_©i kZKiv cÂvk fvM|
7.5%
S069
S069.00
Bswjk wgwWqvg ¯‹zj
‡mev cÖ`vbKvix cÖwZôvb KZ©„K †mevi wewbg‡q cÖvß mgy`q A‡_©i kZKiv cÂvk fvM|
7.5%
[7][S070
S070.10
*†emiKvix wek¦we`¨vjq
†mev cÖ`vbKvix cÖwZôvb KZ©„K †mevi wewbg‡q cÖvß mgy`q A‡_©i kZKiv cÂvk fvM|
7.5%

S070.20
†emiKvix †gwW‡Kj I BwÄwbqvwis K‡jR
†mev cÖ`vbKvix cÖwZôvb KZ©„K †mevi wewbg‡q cÖvß mgy`q A‡_©i kZKiv cÂvk fvM|
7.5%]
S074
S074.00
¯’vb I ¯’vcbv fvov MÖnYKvix
¯’vb I ¯’vcbv fvov MÖn‡Yi †ÿ‡Î fvovi mgy`q A‡_©i kZKiv lvU fvM|
9%
S078
S078.00
wbR¯^ eªvÛ m¤^wjZ ˆZix †cvkvK wecYb †K›`ª
wecYb ch©v‡qi me©‡gvU cÖvwßi kZKiv †ZwÎk `kwgK wZb Pvi fvM|
5%
S099

S099.10
Z_¨-cÖhyw³ wbf©i †mev (Information Technology Enabled Services)
†mev cÖ`vbKvix KZ…©K cÖvß mg~`q A‡_©i kZKiv wÎk fvM|
4.5%

S099.30
¯úÝikxc †mev (Sponsorship Services)
†mev cÖ`vbKvix KZ…©K cÖvß mgy`q A‡_©i kZKiv cÂvk fvM|
7.5%

(2) Dc-wewa (1) G wea„Z †Uwej Gi Kjvg (5) G avh©K…Z g~j¨ ms‡hvRb Ki mswkø­ó †mev cÖ`vbKvix ev, †ÿÎgZ, †mev MÖnYKvix cÖwZôvb KZ…©K cÖ‡`q nB‡e|

3| Ki †iqvZ(1) wewa 2 G ewY©Z †mev cÖ`vbKvixi †ÿ‡Î D³ AvB‡bi aviv 9 Gi Dc-aviv (1) Gi `dv (R) Gi weavb Abymv‡i †Kvb DcKiY Ki †iqvZ MÖnY Kiv hvB‡e bv|

(2) wewa 2 G ewY©Z †Kvb †mev cÖ`vbKvix D³ AvB‡bi aviv 5 Gi Dc-aviv (4) G ewY©Z me©‡gvU cÖvwßi wfwˇZ c‡bi kZvsk g~j¨ ms‡hvRb Ki cÖ`vb Kwi‡j, D³ AvBb I g~j¨ ms‡hvRb Ki wewagvjv, 1991 Gi cÖ‡hvR¨ weavb I kZ© c~iY mv‡c‡ÿ, Z`&KZ…©K cÖ`Ë †mevq e¨eüZ DcKi‡Yi Dci cwi‡kvwaZ mgy`q g~j¨ ms‡hvRb Ki †iqvZ MÖnY Kwi‡Z cvwi‡eb|

 4| iwnZKiYGZ`&Øviv AÎ †ev‡W©i 27 ˆR¨ô, 1417 e½vã †gvZv‡eK 10 Ryb, 2010 wLªóvã Zvwi‡Li cÖÁvcb GmAviI bs 201-AvBb/2010/550-g~mK iwnZ Kiv nBj|

                                                                                



                                                                                      RvZxq ivR¯^ †ev‡W©i Av‡`kµ‡g,

                                                                                                   †gvt kIKvZ †nv‡mb

                                                                                                    cÖ_g mwPe (g~mK bxwZ)





[1] GmAviI bs 239-AvBb/2012/656-g~mK, Zvs 28 Ryb, 2012 e‡j mwbœ‡ewkZ|
[2] GmAviI bs 108-AvBb/2014/703-g~mK, Zvs 05 Ryb, 2014 e‡j cÖwZ¯’vwcZ|
[3] GmAviI bs- 123-AvBb/2015/729-g~mK, ZvwiL: 4 Ryb, 2015 e‡j cÖwZ¯’vwcZ|
[4] GmAviI bs- 123-AvBb/2015/729-g~mK, ZvwiL: 4 Ryb, 2015 e‡j wejyß|
[5] GmAviI bs- 123-AvBb/2015/729-g~mK, ZvwiL: 4 Ryb, 2015 e‡j cÖwZ¯’vwcZ|
[6] GmAviI bs- 123-AvBb/2015/729-g~mK, ZvwiL: 4 Ryb, 2015 e‡j cÖwZ¯’vwcZ|
[7] GmAviI bs 221-AvBb/2015/740-g~mK, Zvs 01 RyjvB, 2015 Øviv cÖwZ¯’vwcZ|
* RvZxq ivR¯^ †ev‡W©i we‡kl Av‡`k bs-12/g~mK/2015 ZvwiL: 14 †m‡Þ¤^i, 2015 †gvZv‡eK †emiKvix wek¦we`¨vjq Ges †emiKvix †gwWK¨vj I BwÄwbqvwis K‡jR Gi Ici f¨vU Ae¨vnwZ cÖ`vb Kiv n‡q‡Q|



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