24.Supply Supplies of zero- rated services.—

(1) The supply of a service directly related to any land situated outside Bangladesh shall be zero-rated.

(2) The supply of a service physically given on a good situated outside Bangladesh at the time when such a service is rendered shall be zero-rated.

(3) Subject to the following conditions‚ the supply of a service for the repair, maintenance, cleaning, renovation, modification and the like, of any good shall be zero-rated‚ namely—

(a) if such good is temporarily imported into Bangladesh under the Customs Act; or

(b) if such good is brought temporarily into Bangladesh for receiving a service, and is exported from Bangladesh after the service is given without being used in Bangladesh for any other purpose.

(4) The supply of a service included in the customs value of an imported good shall be zero-rated.

(5) The supply of a service shall be zero-rated if it is given outside Bangladesh and is of a kind that is received by an individual at the time and place where it is given.

(6) Subject to the provisions of sub-section (5), the supply of a service shall be zero-rated, if—

(a) the recipient of such a supply is—

(i) a non-resident who stays outside Bangladesh at the time of supply of the service; or

(ii) a resident and receives such service, in effect, staying outside Bangladesh at the time of the supply of the service; and

(b) such service is not—

(i) directly related to any land situated in Bangladesh;

(ii) physically given on any good situated in Bangladesh at the time of the supply;

(iii)  provided, by global roaming services, to a person temporarily outside Bangladesh..

(7) The supply of a service shall not be zero-rated under sub-section (4)‚ if—

(a) such supply of a service relates to the acquisition of a right or option of a subsequent supply (which is neither exempted nor zero-rated) of any other type in Bangladesh;

(b) such service is supplied under an agreement with a non-resident  with a view to supplying the same to a person not registered in Bangladesh.

(8) The supply of a service outside Bangladesh relating to the filing of a case, its prosecution, conferment of a right, its protection, transfer, transfer of a right, licencing or enforcement of rights for the protection of intellectual property rights shall be zero-rated.

(9) The supply of a telecommunications service by a telecommunications supplier to a non-resident telecommunications supplier shall be zero-rated.

(10) The supply of a service in favour of a good under warranty of repair or replacement shall be zero-rated‚ subject to the following conditions, namely—

(a) if the supply of such service is made under an agreement with the warrantor to the effect that the warrantor, who is a non-resident and is not a registered person; and

(b) if such service is provided without any charge to the owner.

(11) The supply of the following services shall be zero-rated‚ namely:—

(a) a supply of services to any international transport;

(b) a supply of insurance services to the international transport of goods;

(c) a supply of the services of repair, maintenance, cleaning, renovation, modification, or otherwise physically affecting an aircraft or an ocean-going ship engaged in international transport;

(d) a supply to a non-resident, who is not registered, of services directly connected to the operation or management of an ocean-going ship or an aircraft engaged in international transport; or

(e) a supply of stevedoring services.