7. Imposition of supplementary duty-

7. Imposition of supplementary duty-

(1)     Luxury goods non-essential and socially undesirable  goods and the other goods and services upon which imposition of supplementary duty is justified in the public interest, as specified in the Third Schedule, supplementary duty at the rate specified in the said schedule shall be imposed on such goods and services supplied, imported or provided in Bangladesh.

(2)     For the purpose of imposition of supplementary duty, the value of the goods or services shall be

(a)     in case of imported goods, the value as determined under section 25 or section

24A of the Customs Act, for the purpose of imposition of import duty;

(b)     in case of goods produced or manufactured in Bangladesh and in case of other taxable goods, the consideration charged to the buyer, in which value added tax or supplementary duty is not included;

(c)     in case of service provided in Bangladesh, the total receipts on account of service excluding value added tax and supplementary duty;

(d)     in case of goods on which value added tax is charged on the basis of the retail price, the retail price stated in section 5(3) of this Act, shall b„ considered as the value of the goods for the purpose of imposition of supplementary duty.

(3)     Time and mode of payment of supplementary duty shall be the same as applicable to value added tax.

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