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10. What are the fiscal measures of concern in budget FY2023-24? Measures of Concern 9. Specific duty on import of petroleum products replacing existing ad valorem tariff 10. Price level and tax on Bidi unchanged 11. 15% VAT is imposed on ballpoint pen 12. 20% SD on paper cups, plates, and bowls 13. VAT (excluding AT) and SD on import of certain raw materials used in the production of sanitary napkins and diapers National Budgets in Bangladesh: Myths and Realities 21

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