Investor Presentaiton

9. What are the welcome fiscal measures in budget FY2023-24? Welcome Measures 16. VAT free threshold increased for handmade biscuits and cake 17. Concessional facility for local opal glassware manufacturers and switch/socket industry 18. Exemption of VAT at the production stage on anti-malarial and anti-tuberculosis drugs 19. Raw materials for medicines, medical products and some health care products will be imported at a concessionary rate 20. The beverage and carbonated industry is subjected to a 25% SD for carbonated soft drinks, 35% SD for energy drinks, and 15% VAT applicable for both National Budgets in Bangladesh: Myths and Realities 19

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