Country coverage: VAT/GST rate tables for 6 new jurisdictions (retry 1) (retry 2) (retry 3)

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  "cost": {
    "input_tokens": 63,
    "estimated_usd": 0.094869,
    "output_tokens": 6312
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  "model": "claude-sonnet-4-20250514",
  "status": "success",
  "transport": "anthropic_api",
  "latency_ms": 75320,
  "response_text": "I'll create comprehensive VAT/GST rate lookup tables for Brazil, India, South Korea, Australia, Japan, and Singapore.\n\n```python\nimport pandas as pd\nfrom datetime import datetime\nfrom typing import Dict, List, Optional\n\nclass VATGSTRateLookup:\n    \"\"\"\n    VAT/GST rate lookup system for multiple jurisdictions\n    Supports Brazil, India, South Korea, Australia, Japan, and Singapore\n    \"\"\"\n    \n    def __init__(self):\n        self.rate_tables = self._initialize_rate_tables()\n        \n    def _initialize_rate_tables(self) -> Dict:\n        return {\n            'BR': self._brazil_rates(),\n            'IN': self._india_rates(),\n            'KR': self._south_korea_rates(),\n            'AU': self._australia_rates(),\n            'JP': self._japan_rates(),\n            'SG': self._singapore_rates()\n        }\n    \n    def _brazil_rates(self) -> Dict:\n        \"\"\"Brazil - ICMS (state VAT) + IPI (federal) + PIS/COFINS\"\"\"\n        return {\n            'country': 'Brazil',\n            'tax_name': 'ICMS/IPI/PIS/COFINS',\n            'currency': 'BRL',\n            'standard_rate': 18.0,  # Average ICMS rate\n            'rates': {\n                # ICMS rates by state (most common)\n                'ICMS_AC': 17.0,  # Acre\n                'ICMS_AL': 17.0,  # Alagoas\n                'ICMS_AP': 18.0,  # Amapá\n                'ICMS_AM': 18.0,  # Amazonas\n                'ICMS_BA': 18.0,  # Bahia\n                'ICMS_CE': 18.0,  # Ceará\n                'ICMS_DF': 18.0,  # Distrito Federal\n                'ICMS_ES': 17.0,  # Espírito Santo\n                'ICMS_GO': 17.0,  # Goiás\n                'ICMS_MA': 18.0,  # Maranhão\n                'ICMS_MT': 17.0,  # Mato Grosso\n                'ICMS_MS': 17.0,  # Mato Grosso do Sul\n                'ICMS_MG': 18.0,  # Minas Gerais\n                'ICMS_PA': 17.0,  # Pará\n                'ICMS_PB': 18.0,  # Paraíba\n                'ICMS_PR': 18.0,  # Paraná\n                'ICMS_PE': 18.0,  # Pernambuco\n                'ICMS_PI': 18.0,  # Piauí\n                'ICMS_RJ': 20.0,  # Rio de Janeiro\n                'ICMS_RN': 18.0,  # Rio Grande do Norte\n                'ICMS_RS': 18.0,  # Rio Grande do Sul\n                'ICMS_RO': 17.5,  # Rondônia\n                'ICMS_RR': 17.0,  # Roraima\n                'ICMS_SC': 17.0,  # Santa Catarina\n                'ICMS_SP': 18.0,  # São Paulo\n                'ICMS_SE': 18.0,  # Sergipe\n                'ICMS_TO': 18.0,  # Tocantins\n                \n                # Federal taxes\n                'IPI_standard': 10.0,  # Industrial Products Tax\n                'IPI_reduced': 5.0,\n                'IPI_exempt': 0.0,\n                'PIS_standard': 1.65,  # Social Integration Program\n                'COFINS_standard': 7.6,  # Social Security Financing\n                'PIS_simplified': 0.73,\n                'COFINS_simplified': 3.0,\n            },\n            'categories': {\n                'food_basic': {'ICMS': 7.0, 'IPI': 0.0, 'PIS': 0.0, 'COFINS': 0.0},\n                'food_processed': {'ICMS': 12.0, 'IPI': 5.0, 'PIS': 1.65, 'COFINS': 7.6},\n                'pharmaceuticals': {'ICMS': 12.0, 'IPI': 0.0, 'PIS': 1.65, 'COFINS': 7.6},\n                'books': {'ICMS': 0.0, 'IPI': 0.0, 'PIS': 0.0, 'COFINS': 0.0},\n                'electronics': {'ICMS': 18.0, 'IPI': 15.0, 'PIS': 1.65, 'COFINS': 7.6},\n                'automobiles': {'ICMS': 18.0, 'IPI': 25.0, 'PIS': 1.65, 'COFINS': 7.6},\n                'services': {'ISS': 5.0, 'PIS': 1.65, 'COFINS': 7.6},  # Municipal service tax\n                'luxury_goods': {'ICMS': 25.0, 'IPI': 30.0, 'PIS': 1.65, 'COFINS': 7.6}\n            }\n        }\n    \n    def _india_rates(self) -> Dict:\n        \"\"\"India - Goods and Services Tax (GST)\"\"\"\n        return {\n            'country': 'India',\n            'tax_name': 'GST',\n            'currency': 'INR',\n            'standard_rate': 18.0,\n            'rates': {\n                'standard': 18.0,\n                'reduced_1': 5.0,\n                'reduced_2': 12.0,\n                'luxury': 28.0,\n                'zero': 0.0,\n                'exempt': 0.0,\n                'cess_additional': 15.0  # Additional cess on luxury/sin goods\n            },\n            'categories': {\n                # 0% GST\n                'grains': 0.0,\n                'fresh_vegetables': 0.0,\n                'fresh_fruits': 0.0,\n                'milk': 0.0,\n                'salt': 0.0,\n                'jaggery': 0.0,\n                \n                # 5% GST\n                'tea': 5.0,\n                'coffee': 5.0,\n                'sugar': 5.0,\n                'edible_oil': 5.0,\n                'coal': 5.0,\n                'medicines': 5.0,\n                'books': 5.0,\n                'newspapers': 5.0,\n                'footwear_under_1000': 5.0,\n                'textiles': 5.0,\n                \n                # 12% GST\n                'butter': 12.0,\n                'ghee': 12.0,\n                'mobile_phones': 12.0,\n                'computers': 12.0,\n                'processed_food': 12.0,\n                'ayurvedic_medicines': 12.0,\n                \n                # 18% GST (Standard)\n                'biscuits': 18.0,\n                'steel': 18.0,\n                'iron': 18.0,\n                'soaps': 18.0,\n                'toothpaste': 18.0,\n                'capital_goods': 18.0,\n                'industrial_intermediates': 18.0,\n                'services': 18.0,\n                \n                # 28% GST (Luxury)\n                'automobiles': 28.0,\n                'air_conditioners': 28.0,\n                'refrigerators': 28.0,\n                'washing_machines': 28.0,\n                'cigarettes': 28.0,  # Plus additional cess\n                'aerated_drinks': 28.0,  # Plus additional cess\n                'luxury_cars': 28.0,  # Plus additional cess up to 22%\n                'pan_masala': 28.0,  # Plus 135% cess\n                'cement': 28.0,\n                'paint': 28.0,\n                'ceramics': 28.0\n            }\n        }\n    \n    def _south_korea_rates(self) -> Dict:\n        \"\"\"South Korea - Value Added Tax (VAT)\"\"\"\n        return {\n            'country': 'South Korea',\n            'tax_name': 'VAT',\n            'currency': 'KRW',\n            'standard_rate': 10.0,\n            'rates': {\n                'standard': 10.0,\n                'zero': 0.0,\n                'exempt': 0.0\n            },\n            'categories': {\n                # Standard rate (10%)\n                'general_goods': 10.0,\n                'services': 10.0,\n                'restaurants': 10.0,\n                'hotels': 10.0,\n                'electronics': 10.0,\n                'automobiles': 10.0,\n                'clothing': 10.0,\n                'furniture': 10.0,\n                \n                # Zero-rated\n                'exports': 0.0,\n                'international_transport': 0.0,\n                \n                # Exempt\n                'basic_foodstuffs': 0.0,\n                'medical_services': 0.0,\n                'educational_services': 0.0,\n                'financial_services': 0.0,\n                'insurance': 0.0,\n                'residential_rent': 0.0,\n                'public_transport': 0.0,\n                'books': 0.0,\n                'newspapers': 0.0,\n                'magazines': 0.0,\n                'cultural_events': 0.0\n            }\n        }\n    \n    def _australia_rates(self) -> Dict:\n        \"\"\"Australia - Goods and Services Tax (GST)\"\"\"\n        return {\n            'country': 'Australia',\n            'tax_name': 'GST',\n            'currency': 'AUD',\n            'standard_rate': 10.0,\n            'rates': {\n                'standard': 10.0,\n                'zero': 0.0,\n                'exempt': 0.0\n            },\n            'categories': {\n                # Standard rate (10%)\n                'general_goods': 10.0,\n                'services': 10.0,\n                'restaurants': 10.0,\n                'accommodation': 10.0,\n                'alcohol': 10.0,\n                'electronics': 10.0,\n                'automobiles': 10.0,\n                'clothing': 10.0,\n                'furniture': 10.0,\n                'entertainment': 10.0,\n                \n                # GST-free (0%)\n                'basic_food': 0.0,\n                'exports': 0.0,\n                'medical_services': 0.0,\n                'hospital_services': 0.0,\n                'educational_courses': 0.0,\n                'books': 0.0,\n                'newspapers': 0.0,\n                'magazines': 0.0,\n                'childcare': 0.0,\n                'aged_care': 0.0,\n                'charitable_fundraising': 0.0,\n                'religious_services': 0.0,\n                'precious_metals': 0.0,\n                'international_transport': 0.0,\n                \n                # Input taxed (exempt)\n                'residential_rent': 0.0,\n                'financial_supplies': 0.0,\n                'insurance': 0.0,\n                'residential_property_sales': 0.0,\n                'school_fees': 0.0\n            }\n        }\n    \n    def _japan_rates(self) -> Dict:\n        \"\"\"Japan - Consumption Tax (Shouhizei)\"\"\"\n        return {\n            'country': 'Japan',\n            'tax_name': 'Consumption Tax',\n            'currency': 'JPY',\n            'standard_rate': 10.0,\n            'rates': {\n                'standard': 10.0,\n                'reduced': 8.0,\n                'zero': 0.0,\n                'exempt': 0.0\n            },\n            'categories': {\n                # Standard rate (10%)\n                'general_goods': 10.0,\n                'services': 10.0,\n                'restaurants_dining_in': 10.0,  # Eating in restaurants\n                'alcohol': 10.0,\n                'electronics': 10.0,\n                'automobiles': 10.0,\n                'clothing': 10.0,\n                'furniture': 10.0,\n                'accommodation': 10.0,\n                'entertainment': 10.0,\n                'cosmetics': 10.0,\n                'books_digital': 10.0,\n                \n                # Reduced rate (8%)\n                'food_beverages': 8.0,  # Excluding alcohol and dining in\n                'newspapers': 8.0,  # Subscription newspapers (twice weekly+)\n                'takeout_delivery': 8.0,  # Food takeout and delivery\n                'convenience_store_food': 8.0,  # If taken out\n                \n                # Exempt\n                'exports': 0.0,\n                'international_transport': 0.0,\n                'medical_services': 0.0,\n                'social_welfare': 0.0,\n                'educational_services': 0.0,\n                'residential_rent': 0.0,\n                'securities_trading': 0.0,\n                'insurance': 0.0,\n                'postal_stamps': 0.0,\n                'cremation_burial': 0.0\n            },\n            'special_rules': {\n                'restaurant_classification': {\n                    'eat_in': 10.0,\n                    'takeout': 8.0,\n                    'delivery': 8.0,\n                    'catering': 10.0\n                }\n            }\n        }\n    \n    def _singapore_rates(self) -> Dict:\n        \"\"\"Singapore - Goods and Services Tax (GST)\"\"\"\n        return {\n            'country': 'Singapore',\n            'tax_name': 'GST',\n            'currency': 'SGD',\n            'standard_rate': 8.0,  # Increased from 7% to 8% in 2023\n            'rates': {\n                'standard': 8.0,\n                'zero': 0.0,\n                'exempt': 0.0\n            },\n            'categories': {\n                # Standard rate (8%)\n                'general_goods': 8.0,\n                'services': 8.0,\n                'restaurants': 8.0,\n                'retail': 8.0,\n                'electronics': 8.0,\n                'automobiles': 8.0,\n                'clothing': 8.0,\n                'furniture': 8.0,\n                'accommodation': 8.0,\n                'entertainment': 8.0,\n                'telecommunications': 8.0,\n                'utilities': 8.0,\n                'professional_services': 8.0,\n                'construction': 8.0,\n                \n                # Zero-rated\n                'exports': 0.0,\n                'international_services': 0.0,\n                'investment_precious_metals': 0.0,\n                'international_transport': 0.0,\n                'goods_in_transit': 0.0,\n                \n                # Exempt\n                'financial_services': 0.0,\n                'insurance': 0.0,\n                'residential_property_sales': 0.0,\n                'residential_rent': 0.0,\n                'medical_services': 0.0,\n                'hospital_services': 0.0,\n                'educational_services': 0.0,\n                'childcare': 0.0,\n                'charitable_services': 0.0,\n                'public_transport': 0.0,\n                'postal_services': 0.0\n            }\n        }\n    \n    def get_rate(self, country: str, category: str = None) -> float:\n        \"\"\"Get tax rate for a specific country and category\"\"\"\n        if country not in self.rate_tables:\n            raise ValueError(f\"Country {country} not supported\")\n        \n        country_data = self.rate_tables[country]\n        \n        if category is None:\n            return country_data['standard_rate']\n        \n        if category in country_data['categories']:\n            return country_data['categories'][category]\n        \n        # Return standard rate if category not found\n        return country_data['standard_rate']\n    \n    def get_country_info(self, country: str) -> Dict:\n        \"\"\"Get complete tax information for a country\"\"\"\n        if country not in self.rate_tables:\n            raise ValueError(f\"Country {country} not supported\")\n        \n        return self.rate_tables[country]\n    \n    def search_categories(self, country: str, search_term: str) -> Dict[str, float]:\n        \"\"\"Search for categories containing a specific term\"\"\"\n        if country not in self.rate_tables:\n            raise ValueError(f\"Country {country} not supported\")\n        \n        categories = self.rate_tables[country]['categories']\n        search_term_lower = search_term.lower()\n        \n        return {\n            category: rate for category, rate in categories.items()\n            if search_term_lower in category.lower()\n        }\n    \n    def create_rate_comparison_table(self, categories: List[str]) -> pd.DataFrame:\n        \"\"\"Create comparison table of rates across countries for specific categories\"\"\"\n        data = []\n        \n        for country in self.rate_tables:\n            country_info = self.rate_tables[country]\n            row = {\n                'Country': country_info['country'],\n                'Tax Name': country_info['tax_name'],\n                'Currency': country_info['currency'],\n                'Standard Rate': country_info['standard_rate']\n            }\n            \n            for category in categories:\n                if category in country_info['categories']:\n                    rate = country_info['categories'][category]\n                    if isinstance(rate, dict):\n                        # Handle complex tax structures like Brazil\n                        total_rate = sum(rate.values()) if rate else 0\n                        row[category.replace('_', ' ').title()] = total_rate\n                    else:\n                        row[category.replace('_', ' ').title()] = rate\n                else:\n                    row[category.replace('_', ' ').title()] = country_info['standard_rate']\n            \n            data.append(row)\n        \n        return pd.DataFrame(data)\n    \n    def calculate_tax_amount(self, country: str, net_amount: float, category: str = None) -> Dict:\n        \"\"\"Calculate tax amount for given net amount\"\"\"\n        rate = self.get_rate(country, category)\n        country_info = self.get_country_info(country)\n        \n        # Handle complex tax structures (like Brazil)\n        if category and category in country_info['categories']:\n            cat_data = country_info['categories'][category]\n            if isinstance(cat_data, dict):\n                # Multiple taxes\n                tax_breakdown = {}\n                total_tax = 0\n                for tax_type, tax_rate in cat_data.items():\n                    tax_amount = net_amount * (tax_rate / 100)\n                    tax_breakdown[tax_type] = {\n                        'rate': tax_rate,\n                        'amount': tax_amount\n                    }\n                    total_tax += tax_amount\n                \n                return {\n                    'net_amount': net_amount,\n                    'total_tax_rate': rate,\n                    'total_tax_amount': total_tax,\n                    'gross_amount': net_amount + total_tax,\n                    'tax_breakdown': tax_breakdown,\n                    'currency': country_info['currency']\n                }\n        \n        # Simple tax calculation\n        tax_amount = net_amount * (rate / 100)\n        \n        return {\n            'net_amount': net_amount,\n            'tax_rate': rate,\n            'tax_amount': tax_amount,\n            'gross_amount': net_amount + tax_amount,\n            'currency': country_info['currency']\n        }\n\n# Example usage and testing\ndef main():\n    # Initialize the lookup system\n    vat_gst = VATGSTRateLookup()\n    \n    # Test basic rate lookup\n    print(\"=== Basic Rate Lookup ===\")\n    countries = ['BR', 'IN', 'KR', 'AU', 'JP', 'SG']\n    for country in countries:\n        info = vat_gst.get_country_info(country)\n        print(f\"{info['country']}: {info['tax_name']} - {info['standard_rate']}%\")\n    \n    print(\"\\n=== Category-specific Rates ===\")\n    # Test category-specific rates\n    test_cases = [\n        ('IN', 'automobiles'),\n        ('JP', 'food_beverages'),\n        ('AU', 'basic_food'),\n        ('SG', 'exports'),\n        ('KR', 'medical_services'),\n        ('BR', 'electronics')\n    ]\n    \n    for country, category in test_cases:\n        rate = vat_gst.get_rate(country, category)\n        country_name = vat_gst.get_country_info(country)['country']\n        print(f\"{country_name} - {category}: {rate}%\")\n    \n    print(\"\\n=== Tax Calculation Examples ===\")\n    # Test tax calculations\n    calculations = [\n        ('IN', 1000, 'automobiles'),\n        ('JP', 5000, 'food_beverages'),\n        ('AU', 2000, 'electronics'),\n        ('SG', 1500, 'restaurants'),\n        ('BR', 3000, 'electronics')\n    ]\n    \n    for country, amount, category in calculations:\n        result = vat_gst.calculate_tax_amount(country, amount, category)\n        country_name = vat_gst.get_country_info(country)['country']\n        print(f\"\\n{country_name} - {category}:\")\n        print(f\"  Net: {result['currency']} {amount:,.2f}\")\n        if 'tax_breakdown' in result:\n            print(f\"  Tax breakdown:\")\n            for tax_type, details in result['tax_breakdown'].items():\n                print(f\"    {tax_type}: {details['rate']}% = {result['currency']} {details['amount']:.2f}\")\n            print(f\"  Total tax: {result['currency']} {result['total_tax_amount']:.2f}\")\n            print(f\"  Gross: {result['currency']} {result['gross_amount']:.2f}\")\n        else:\n            print(f\"  Tax ({result['tax_rate']}%): {result['currency']} {result['tax_amount']:.2f}\")\n            print(f\"  Gross: {result['currency']} {result['gross_amount']:.2f}\")\n    \n    print(\"\\n=== Rate Comparison Table ===\")\n    # Create comparison table\n    comparison_categories = ['food_beverages', 'electronics', 'automobiles', 'services']\n    comparison_df = vat_gst.create_rate_comparison_table(comparison_categories)\n    print(comparison_df.to_string(index=False))\n    \n    print(\"\\n=== Search Categories ===\")\n    # Search for food-related categories in India\n    food_categories = vat_gst.search_categories('IN', 'food')\n    print(\"Food-related categories in India:\")\n    for category, rate in food_categories.items():\n        print(f\"  {category}: {rate}%\")\n\nif __name__ == \"__main__\":\n    main()\n```\n\nThis comprehensive VAT/GST rate lookup system provides:\n\n## Key Features:\n\n1. **Complete Rate Tables** for all 6 jurisdictions:\n   - **Brazil**: Complex system with ICMS (state), IPI (federal), PIS/COFINS\n   - **India**: GST with 0%, 5%, 12%, 18%, 28% rates plus cess\n   - **South Korea**: Simple 10% VAT system\n   - **Australia**: 10% GST with extensive exemptions\n   - **Japan**: 10% standard, 8% reduced rate system\n   - **Singapore**: 8% GST (updated 2023 rate)\n\n2. **Category-specific Rates**: Detailed product/service classifications\n\n3. **Tax Calculations**: Handle both simple and complex tax structures\n\n4. **Comparison Tools**: Cross-country rate comparisons\n\n5. **Search Functionality**: Find rates by category keywords\n\n## Special Handling:\n\n- **Brazil**: Multiple concurrent taxes (ICMS + IPI + PIS/COFINS)\n- **India**: Luxury cess on top of standard GST rates\n- **Japan**: Restaurant classification (eat-in vs. takeout)\n- **Complex Exemptions**: Each country's specific exempt categories\n\nThe system is designed to be easily extensible and can handle future rate changes or additional jurisdictions."
}