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4. Application of tax rate.-

4. Application of tax rate.-

(1)     In case of a supply of taxable goods or rendering taxable services, the rate of value added tax  shall be the existing  rate of value added tax applicable to such goods or


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

(2)     In case of importation of taxable goods the rate of value added tax shall be the rate applicable  on the date determined under section 30 of the Customs Act 1969 (IV of

1969).

(3)     In case of import of service, the rate of VAT effective during making payment of the service will be applicable.

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