17. Supplies made within Bangladesh.—

(1) For the purposes of section 15, the following supplies shall be treated to be made within Bangladesh, namely—

(a) any supply made by a resident;

(b) any supply made by a non-resident carrying on an economic activity from or through a fixed place in Bangladesh;

(c) any supply other than the ones mentioned specified in clause (b) made by a non-resident if the supply-

(i) relates to an immovable property and the land attached to it situates in Bangladesh;

(ii) relates to a good and that is transferred, conferred, installed or assembled in Bangladesh;

(iii) is any of the following and is made to VAT unregistered person:—

(A) the services are physically provided in Bangladesh by the service provider staying in Bangladesh at the time of supply;

(B) the services are directly related to land located in Bangladesh;

(C) the services are radio or television broadcasting or telecasting services received at an address in Bangladesh;

(D) the services are electronic services delivered to a person located in Bangladesh at the time of supply;

(E) the supply is of a telecommunications service initiated by a person located in Bangladesh at the time of supply, other than a telecommunications supplier or a person who is a global- roaming person temporarily staying in Bangladesh.

(2) For the purposes of sub-clause (ii) of clause (c) of sub-section (1), where goods are imported by a non-resident and supplied before they are entered for home consumption, such supplies shall be deemed to have been made outside Bangladesh.

(3) For the purposes of sub- sub-clause (E) of sub-clause (c) of sub-section (1), the person who initiates a supply of telecommunications services is the person—

(a) identifiable by the supplier of the services as—

(i) the one who controls the initiation of the supply;

(ii) the one who pays for the services;

(iii) the one who contracts for the supply;

(b) if more persons than one satisfy the conditions set forth I clause (a), the person who appears most on that list; and

(c) if it is not possible for the supplier to identify, for whatever reason, the type or kind of supply or the real location of any of the listed persons, such a supply or all the supplies of telecommunications services made to such kinds of recipients shall be treated to have been made to the place where the actual or real residential or commercial address of the recipient of the tax invoice from the supplier is located.