VAT SRO
| Particulars | Narration | Year | SRO No | Download |
|---|---|---|---|---|
| Central VAT Registration | New Addition | 2019 | VAT SRO No: 263/Law/2019/79-Mushuk | Click to Download |
| amendment of SRO 263/2019/Central VAT Registration | Central Unit | 2022 | VAT SRO No: 174/Law/2022/196-Mushuk | Click to Download |
| amendment of SRO 263/2019/Central VAT Registration | Central Unit and Condition | 2022 | VAT SRO No: 224/Law/2022/187-Mushuk | Click to Download |
| Fair Market Value | New Addition Rule | 2019 | VAT SRO No: 180/LAW/2019/37-Mushuk | Click to Download |
| amendment of SRO 180/2019/Fair Market Value | Value determination of fair market value | 2020 | VAT SRO No: 148/LAW/2020/37-Mushuk | Click to Download |
| amendment of SRO 180/2019/Fair Market Value | Changes in Narration of fair market value | 2022 | VAT SRO No: 116/LAW/2020/98-Mushuk | Click to Download |
| amendment of SRO 180/2019/Fair Market Value | Changes in position of Commissioner | 2022 | VAT SRO No: 168/LAW/2022/181-Mushuk | Click to Download |
| amendment of SRO 180/2019/Fair Market Value | Rate Changes | 2025 | VAT SRO No: 185/LAW/2025/313-Mushuk | Click to Download |
| Definition of Service | New Addition | 2019 | VAT SRO No: 186/LAW/2019/43-Mushuk | Click to Download |
| amendment of SRO 186/2019/Definition of Service | New Service Included | 2019 | VAT SRO No: 234/LAW/2019/70-Mushuk | Click to Download |
| amendment of SRO 186/2019/Definition of Service | New definition and code change | 2021 | VAT SRO No: 160/LAW/2021/157-Mushuk | Click to Download |
| amendment of SRO 186/2019/Definition of Service | New definition and code change | 2022 | VAT SRO No: 172/LAW/2022/185-Mushuk | Click to Download |
| amendment of SRO 186/2019/Definition of Service | New definition | 2022 | VAT SRO No: 226/LAW/2022/198-Mushuk | Click to Download |
| amendment of SRO 186/2019/Definition of Service | New definition “e-commerce” | 2023 | VAT SRO No: 143/LAW/2023/220-Mushuk | Click to Download |
| amendment of SRO 186/2019/Definition of Service | Definition "Procurement Provider" Amendment | 2024 | VAT SRO No: 224/LAW/2024/260-Mushuk | Click to Download |
| amendment of SRO 186/2019/Definition of Service | New Service Included | 2025 | VAT SRO No: 177/LAW/2025/305-Mushuk | Click to Download |
| VAT Deduction at Source (VDS) | Not exist now | 2019 | VAT SRO No: 187/LAW/2019/44-Mushuk | Click to Download |
| VAT Deduction at Source (VDS) | Not exist now | 2019 | VAT SRO No: 235/LAW/2019/71-Mushuk | Click to Download |
| VAT Deduction at Source (VDS) | Not exist now | 2019 | VAT SRO No: 320/LAW/2019/82-Mushuk | Click to Download |
| VAT Deduction at Source (VDS) | Not exist now | 2020 | VAT SRO No: 149/LAW/2020/110-Mushuk | Click to Download |
| VAT Deduction at Source (VDS) | (Replaceed by SRO 182-2025) | 2021 | VAT SRO No: 240/LAW/2021/163-Mushuk | Click to Download |
| amendment of VDS SRO 240/2021 | Not exist now | 2022 | VAT SRO No: 179/LAW/2022/192-Mushuk | Click to Download |
| amendment of VDS SRO 240/2021 | No need to deduct when 6.3 at 15% | 2022 | VAT SRO No: 325/LAW/2022/206-Mushuk | Click to Download |
| amendment of VDS SRO 240/2021 | Not exist now | 2024 | VAT SRO No: 149/LAW/2024/255-Mushuk | Click to Download |
| VAT Deducted at Source | VDS Rule 2025 (New Additin) | 2025 | VAT SRO No: 182/LAW/2025/310-Mushuk | Click to Download |
| VAT Rate | New VDS Rate | 2025 | VAT SRO No: 19/LAW/2025/273-Mushuk | Click to Download |
| VAT Rate amendment | amendment of VAT Rate (VDS) | 2025 | VAT SRO No: 39/LAW/2025/275-Mushuk | Click to Download |
| VAT Rate amendment | amendment of VAT (VDS) Rate of Hotel, motor garage and workshop of Vehicals | 2025 | VAT SRO No: 41/LAW/2025/277-Mushuk | Click to Download |
| Mushuk 9.1 (VAT Return) (Common SRO for All) |
How to fill in and submit VAT Return | 2019 | VAT SRO No: 387/LAW/2019/90-Mushuk | Click to Download |
| VAT Exempted on specified services and goods (Common SRO for All) |
Not exist now | 2019 | VAT SRO No: 172/LAW/2019/29-Mushuk | Click to Download |
| amendment of Exempted SRO 171/2019 | New Product | 2019 | VAT SRO No: 227/LAW/2019/63-Mushuk | Click to Download |
| VAT Exempted on specified services and goods | Not exist now (VAT Exemption - General) | 2020 | VAT SRO No: 144/LAW/2020/105-Mushuk | Click to Download |
| VAT Exempted on specified services and goods | Not exist now (VAT Exemption - General) | 2021 | VAT SRO No: 141/LAW/2021/138-Mushuk | Click to Download |
| VAT Exempted on specified services and goods | Not exist now (VAT Exemption - General) | 2022 | VAT SRO No: 163/LAW/2022/176-Mushuk | Click to Download |
| amendment of Exempted SRO 163/2022 | Not exist now VAT Exemption - General) | 2022 | VAT SRO No: 225/LAW/2022/197-Mushuk | Click to Download |
| VAT Exempted on specified services and goods | Not exist now (VAT Exemption - General) | 2023 | VAT SRO No: 136/LAW/2023/213-Mushuk | Click to Download |
| VAT Exempted on specified services and goods | Not exist now (VAT Exemption - General) | 2024 | VAT SRO No: 137/LAW/2024/243-Mushuk | Click to Download |
| VAT Exempted on specified services and goods | New Addition (VAT Exemption - General) | 2025 | VAT SRO No: 160/LAW/2025/288-Mushuk | Click to Download |
| VAT exemption for 100% exporters | VAT exemption on Service | 2019 | VAT SRO No: 188/LAW/2019/45-Mushuk | Click to Download |
| VAT exemption for 100% exporters | Exporter Company instead of Manufacturing | 2025 | VAT SRO No: 180/LAW/2025/308-Mushuk | Click to Download |
| VAT exemption for Economic Zones | VAT exemption on Service | 2019 | VAT SRO No: 190/LAW/2019/47-Mushuk | Click to Download |
| VAT exemption for High Tech Park | VAT exemption on Service | 2019 | VAT SRO No: 191/LAW/2019/48-Mushuk | Click to Download |
| VAT exemption for Diplomatic | VDS on Service | 2019 | VAT SRO No: 203/LAW/2019/60-Mushuk | Click to Download |
| VAT exemption for July Shaheed Smrity Foundation | VAT exemption on activities | 2024 | Special Order No: 47/Mushuk/2024/329-Mushuk | Click to Download |
| Amendment of VAT Rule | Wastage, Price Declaration -Mushuk 4.3, Mushuk 4.4 & Mushuk 4.5 | 2020 | VAT SRO No: 142/LAW/2020/103-Mushuk | Click to Download |
| Amendment of VAT Rule | Wastage Product -Mushuk 4.5 | 2020 | VAT SRO No: 179/LAW/2020/119-Mushuk | Click to Download |
| Amendment of VAT Rule | Closing Balance, BTB LC | 2021 | VAT SRO No: 140/LAW/2021/137-Mushuk | Click to Download |
| Amendment of VAT Rule | Bio Product – Mushuk 4.6 | 2022 | VAT SRO No: 161/LAW/2022/174-Mushuk | Click to Download |
| Advance Tax | New Addition | 2019 | VAT SRO No: 239/LAW/2019/75-Mushuk | Click to Download |
| amendment of SRO 239 | New HS code | 2020 | VAT SRO No: 151/LAW/2020/112-Mushuk | Click to Download |
| Replace the SRO 239 | New Addition | 2021 | VAT SRO No: 151/LAW/2021/148-Mushuk | Click to Download |
| amendment of SRO 151- Advance Tax/2021 | HS code of Agriculture | 2022 | VAT SRO No: 178/LAW/2022/191-Mushuk | Click to Download |
| amendment of SRO 151- Advance Tax/2021 | New HS code | 2022 | VAT SRO No: 228/LAW/2022/200-Mushuk | Click to Download |
| amendment of SRO 151- Advance Tax/2021 | HS code description change | 2023 | VAT SRO No: 152/LAW/2023/229-Mushuk | Click to Download |
| amendment of SRO 151- Advance Tax/2021 | HS code description change | 2024 | VAT SRO No: 148/LAW/2024/254-Mushuk | Click to Download |
| amendment of SRO 151- Advance Tax/2021 | raw materials for glass manufacturing | 2025 | VAT SRO No: 115/LAW/2025/284-Mushuk | Click to Download |
| VAT Consultant Exam | New Addition | 2019 | VAT SRO No: 202/LAW/2019/59-Mushuk | Click to Download |
| amendment of SRO 202/VAT-Consultant-2019 | Fee reduced | 2020 | VAT SRO No: 152/LAW/2020/113-Mushuk | Click to Download |
| amendment of SRO 202/VAT-Consultant-2019 | Fee reduced and Others | 2025 | VAT SRO No: 179/LAW/2025/307-Mushuk | Click to Download |
| Manufacturer of Lift | Rate Changes & Time Extention up to 2030 | 2025 | VAT SRO No: 165/LAW/2025/293-Mushuk | Click to Download |
| Manufacturer of Mobile | New & cancel | 2019 | VAT SRO No: 117/LAW/2019/34-Mushuk | Click to Download |
| Manufacturer of Mobile | New | 2019 | VAT SRO No: 229/LAW/2019/65-Mushuk | Click to Download |
| amendment of Mobile SRO 229 | (Time Extension) | 2020 | VAT SRO No: 154/LAW/2020/155-Mushuk | Click to Download |
| amendment of Mobile SRO 229 | Time Extension & Narrations | 2021 | VAT SRO No: 146/LAW/2021/143-Mushuk | Click to Download |
| amendment of Mobile SRO 229 | Rate and Conditions | 2023 | VAT SRO No: 147/LAW/2023/224-Mushuk | Click to Download |
| amendment of Mobile SRO 229 | Time Extension | 2024 | VAT SRO No: 142/LAW/2024/248-Mushuk | Click to Download |
| amendment of Mobile SRO 229 | Rate Changes & Time Extension up to 2027 | 2025 | VAT SRO No: 162/LAW/2025/290-Mushuk | Click to Download |
| Manufacturer of Computer | New Addition | 2021 | VAT SRO No: 150/LAW/2021/247-Mushuk | Click to Download |
| amendment of Computer SRO 150 | New Product | 2022 | VAT SRO No: 177/LAW/2022/190-Mushuk | Click to Download |
| amendment of Computer SRO 150 | Time Extension | 2023 | VAT SRO No: 151/LAW/2023/228-Mushuk | Click to Download |
| amendment of Computer SRO 150 | New facility | 2024 | VAT SRO No: 147/LAW/2024/253-Mushuk | Click to Download |
| amendment of Computer SRO 150 | New facility | 2025 | VAT SRO No: 169/LAW/2025/297-Mushuk | Click to Download |
| Manufacturer of Air Conditioner (AC) | New Addition | 2011 | VAT SRO No: 351/LAW/2011/622-Mushuk | Click to Download |
| amendment of AC SRO 351 | Time Extension | 2016 | VAT SRO No: 184/LAW/2016/760-Mushuk | Click to Download |
| New SRO of AC | New addition after the expiration of SRO 351 | 2017 | VAT SRO No: 226/LAW/2017/776-Mushuk | Click to Download |
| New SRO of AC | New addition after the expiration of SRO 226 | 2019 | VAT SRO No: 173/LAW/2019/30-Mushuk | Click to Download |
| amendment of AC SRO 173 | New facility | 2019 | VAT SRO No: 228/LAW/2019/64-Mushuk | Click to Download |
| amendment of AC SRO 173/AC | Time Extension and New facility | 2021 | VAT SRO No: 142/LAW/2021/139-Mushuk | Click to Download |
| amendment of AC SRO 173/AC | A 7.5% VAT has been imposed. | 2024 | VAT SRO No: 138/LAW/2024/244-Mushuk | Click to Download |
| Refrigerator and Fridge | New Addition | 2019 | VAT SRO No: 174/LAW/2019/31-Mushuk | Click to Download |
| amendment of Refrigerator and Fridge SRO 174 | Time Extension and New facility | 2021 | VAT SRO No: 143/LAW/2021/140-Mushuk | Click to Download |
| amendment of Refrigerator and Fridge SRO 174 | A 5% VAT has been imposed. | 2022 | VAT SRO No: 164/LAW/2022/177-Mushuk | Click to Download |
| amendment of Refrigerator and Fridge SRO 174 | Time Extension | 2023 | VAT SRO No: 137/LAW/2023/214-Mushuk | Click to Download |
| amendment of Refrigerator and Fridge SRO 174 | Time Extension | 2024 | VAT SRO No: 139/LAW/2024/245-Mushuk | Click to Download |
| SD Exemption | Refrigerator, Fridge and AC | 2025 | VAT SRO No: 176/LAW/2025/304-Mushuk | Click to Download |
| Manufacturer of Automobile | Amendment | 2025 | VAT SRO No: 170/LAW/2025/298-Mushuk | Click to Download |
| Manufacturer of Three Wheeler | Amendment | 2025 | VAT SRO No: 171/LAW/2025/299-Mushuk | Click to Download |
| Napkin and Diaper | New Addition | 2019 | VAT SRO No: 240/LAW/2019/76-Mushuk | Click to Download |
| amendment of Napkin and Diaper SRO 174 | Heading change | 2020 | VAT SRO No: 150/LAW/2020/111-Mushuk | Click to Download |
| amendment of Napkin and Diaper SRO 174 | Time Extension | 2021 | VAT SRO No: 147/LAW/2021/144-Mushuk | Click to Download |
| amendment of Napkin and Diaper SRO 174 | Time Extension | 2023 | VAT SRO No: 146/LAW/2023/223-Mushuk | Click to Download |
| amendment of Napkin and Diaper SRO 174 | Time Extension | 2024 | VAT SRO No: 143/LAW/2024/249-Mushuk | Click to Download |
| Brick Manufacturing | Conditions | 2019 | VAT SRO No: 236/LAW/2019/72-Mushuk | Click to Download |
| VAT Authority | Duties and Responsibilities | 2019 | VAT SRO No: 183/LAW/2019/40-Mushuk | Click to Download |
| VAT Authority | Appointment | 2019 | VAT SRO No: 184/LAW/2019/41-Mushuk | Click to Download |
| amendment of VAT Authority SRO 183 | Duties and Responsibilities | 2020 | VAT SRO No: 153/LAW/2020/114-Mushuk | Click to Download |
| VAT Rate reduced | Linear Alkyl Benzene Sulphonic Acid (LABSA) ও Sodium Lauryl Ether Sulphate (SLES) - VAT Rate 5% | 2022 | VAT SRO No: 229/LAW/2022/201-Mushuk | Click to Download |
| VAT Rate reduced | Mediation Services - VAT Rate 5% | 2022 | VAT SRO No: 230/LAW/2022/202-Mushuk | Click to Download |
| VAT Rate reduced | Manufacturer of LPG-Manufacture | 2025 | VAT SRO No: 166/LAW/2025/294-Mushuk | Click to Download |
| VAT Rate reduced | Refining and not soybean oil and palm oil - VAT Rate 10% from 15% (Upto December 14, 2024) | 2024 | VAT SRO No: 356/LAW/2024/262-Mushuk | Click to Download |
| VAT Rate reduced | Household Appliances (Up to 2030) | 2025 | VAT SRO No: 167/LAW/2025/295-Mushuk | Click to Download |
| VAT Rate reduced | Blender & Juicer (Up to 2030) | 2025 | VAT SRO No: 168/LAW/2025/296-Mushuk | Click to Download |
| VAT Rate reduced | lithium & graphene battery (Up to 2030) | 2025 | VAT SRO No: 174/LAW/2025/302-Mushuk | Click to Download |
| VAT Rate reduced | E-Bike (Up to 2030) | 2025 | VAT SRO No: 175/LAW/2025/303-Mushuk | Click to Download |
| VAT Rate reduced | ship breaking yard | 2025 | VAT SRO No: 183/LAW/2025/311-Mushuk | Click to Download |
| VAT Rate reduced | MS Product | 2025 | VAT SRO No: 184/LAW/2025/312-Mushuk | Click to Download |
| SD Exemption | SD Exemption up to June 30, 2030 | 2025 | VAT SRO No: 116/LAW/2025/285-Mushuk | Click to Download |
| Bonded Warehouse | SD Adjustment on Export | 2025 | VAT SRO No: 158/LAW/2025/286-Mushuk | Click to Download |
| Excises Duty | Exemption up to Three lakh | 2025 | VAT SRO No: 159/LAW/2025/287-Mushuk | Click to Download |
| VAT Rebate | Tea | 2025 | VAT SRO No: 178/LAW/2025/306-Mushuk | Click to Download |