25. Travel Agent and tour operators.—

Notwithstanding anything contained in this Act, the Board may decide if a tourism service, irrespective of whether it is provided in Bangladesh or not, shall be zero- rated or not, and may, in every tax period, formulate rules determining the value, on a general basis, of tourism service that are not zero- rated.

Explanation: For purposes of this section, "tourism service” means accommodation, food, tours, entertainment, and similar things commonly provided to tourists or international visitors.