9. Rebate on taxes-
(1) Suppliers or traders of taxable goods or providers of taxable service are entitled to receive rebate on input taxes in each tax period against out put tax payable on goods supplied or service rendered by him, except in the following cases, namely:
(a) Value added tax paid on inputs used in the production of exempted goods; (b) Turnover Tax paid inputs procured from a Turnover Taxpayer;
(c) supplementary duty, paid on inputs, used in the production of goods or rendering of service;
(d) Value added tax paid on reusable package at any other time except for the first time;
(e) the value added tax, paid on such goods and services as are related to the construction, balancing, modernization, replacement, expansion, renovation and repair of any building or structure or establishment, purchase and repair of all kinds of furniture, stationary, air conditioner, fan, lighting equipment, generator etc. architectural plan and design, though directly related to production of taxable goods or service;
(f) various goods and services related to production or supply of taxable goods or rendering of taxable service, the value added tax paid in excess of the rate of value added tax on such goods and services set by Rules;
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(g) Value added tax paid against expenditure on travel, entertainment, staff welfare and development activities;
(gg) in the case of
(i) value added tax paid on the inputs which are not included in the taxable value base of goods mentioned in sub section (2) of section 5;
(ii) input tax paid on inputs purchased by traders who are mentioned in the second proviso of subsection (2) of section 5;
(h) the value added tax paid on inputs purchased by the specified service provider as per proviso of subsection (4) of section 5;
(hh) Input tax paid on inputs purchased by the trader mentioned in sub-section (4a) of
Section 5;
(i) value added tax paid on inputs purchased by a supplier of goods or service provider at Tariff Value fixed as per provision of sub-section (7) of section 5;
(j) input tax mentioned in invoice or in Bill of Entry with a registration number of other than the registration number of the concern supplier or trader or renderer of service;
(k) value added tax paid on the goods under the custody or possession or occupancy of other person;
(l) VAT paid on inputs that have not been entered into the Purchase Register prescribed by Rules;
(m) in case of inputs released furnishing Bank Guarantee, VAT involved with Bank Guarantee portion, until, the causes for which Bank Guarantee was furnished have not been finally settled; and
(n) in case the purchase price of the inputs of goods or service stands BDT one lakh or exceeds this limit and if part or full payment of the same is made without banking or electronic medium, in that case the input tax paid on that purchase.
Provided that if the taxpayer, in spite of having the related documents of inputs in his possession, fails, for any reasonable ground, to enter the entire inputs in the same tax period, into his premise of production, delivery or service rendering, he may, subject to completion of entry of such inputs into his premise, receive rebate on such inputs on any date during the next two tax periods.
(la) In the case of capital machinery, rebate on inputs tax shall be taken according to the procedure set by Rules.
(2) Notwithstanding anything contained in section 37, where any person without having legal right to take inputs tax rebate in the cases mentioned in sub section (1), takes such rebate, the concerned Officer may, direct for necessary adjustment in the Current Account by or in the return canceling the rebate taken.
(2a) Notwithstanding anything contained in other provisions of this Act, any person aggrieved by the order passed by the concerned Officer under sub-section (2), may submit a written complaint against the said order to any higher VAT Officer of value added tax senior to the concerned Officer; within fifteen days from the date of such
order.
(2b) The said higher Officer shall, after giving to the complainant, a reasonable opportunity of being heard within 15 (fifteen) working days from the date of filing the written complaint, under sub-section (2a), dispose it of and any order of the said senior higher Officer, in this regard, shall be final.
(3) The supplier of taxable goods or provider of taxable service, who also supplies non value added taxable goods or renders non value added taxable service, may take rebate of input tax against output tax in proportion to the quantity of inputs used in the manufacture of production of the taxable goods or taxable service of the total quantity of inputs as per procedure set by Rules.
(4) If tax paid input is damaged or destroyed while preserved or stored at the place of production or place of rendering service or trading by the supplier of taxable goods or provider of taxable service or trader, the input tax on the said destroyed or damaged goods shall be disposed of in the manner set by Rules.