FIRST SCHEDULE
(See Section-3) 2 [* * *]
3 [PART-II SERVICES
Service | Description of Services | Statutory Rate Code E 033.00 | [Taka 700.00 (seven Services Rendered by Airline - hundred)] per Explanation :- In this Item services issuance of domestic rendered by airline shall mean - Airline Ticket per (a) the services rendered by airline seat for single through issuing a domestic "Airline journey. Ticket per seat" for single journey, which may involve one or more stops over on its way to ultimate airport of destination; or 6 [Taka 4000.00 (four (b) the services rendered by airline through issuing an international | thousand)] per issuance "Airline Ticket per seat" for single | of International Airline journey, which may involve a | Ticket per seat for single connecting flight from a domestic | journey.] airport.
1 The First Schedule was substituted by First Schedule of the Finance Act, 2003 (Act No. XVII of 2003)
2 PART-I was omitted by section 2 of the Finance Act, 2004 (Act No. XVI of 2004 )
3 PART II was substituted by section 2 of the Finance Act, 2011 (Act No. 12 of 2011)
4 The words, number, comma, symbol and bracket “Taka 50,000.00 (fifty thousand)” were substituted for the words, number, comma, symbol and bracket “ Taka 40,000.00 (forty thousand)” by section 4 of অর্থ আইন, ২০২২ (২০২২ সনের ১৩ নং আইন) (With effect from 1st July 2022).
4 [Taka 50,000.00 (fifty
E 032.00 Services Rendered by Bank or
thousand)] per any
Financial Institute-
type of account per
Explanation:- In this Item "Services
year.
Rendered by Bank or Financial Institute"
shall mean the services rendered by a
scheduled bank as defined in the
Bangladesh Bank Order, 1972 (P.O. No.
of 127 of 1972) or by a financial
institute (আর্থিক প্রতিষ্ঠান) as defined in আর্থিক
প্রতিষ্ঠান আইন, ১৯৯৩ (১৯৯৩ সনের ২৭ নং আইন) by
the way of maintaining any type of
account
5 The words, number and bracket "Taka 700.00 (seven hundred)" were substituted for the words, number and bracket "Taka 300.00 (three hundred)" by sections 2(a) of The Excises and Salt (Amendment) Act, 2026 (Act No. 76 of 2026) (With effect from 09 th January, 2025).
6 The words, number and bracket "Taka 4000.00 (four thousand)" were substituted for the words, number and bracket "Taka 3000.00 (three thousand)" by sections 2(b) of The Excises and Salt (Amendment) Act, 2026 (Act No. 76 of 2026) (With effect from 09 th January, 2025).
End of First Schedule. Not in the index for this Act: Schedule (1).