(1) For the purposes of section 15, the following supplies shall be deemed to have been made in Bangladesh, namely:-

(a) a supply made by resident;

(b) a supply made by non-resident from or through a specific place in Bangladesh while carrying on economic activities;

(c) a supply made by a non-resident other than supply mentioned in sub-section/ sub-clause (b), if the supply is-

(i) a supply of immovable property and the land related to such immovable property in Bangladesh;

(ii) a supply of goods and such goods are transferred, conferred, installed or assembled in Bangladesh;

(iii) any of the following supply made to person not registered for VAT:-

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

(B) the of services are directly connected with land located in Bangladesh;

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

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

(E) telecommunications service initiated by a person other than a telecommunications supplier or 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 supply shall be deemed to have been made outside Bangladesh.

(3) For the purposes of sub-subclause (E) of sub-clause (iii) of clause (c) of sub-section (1), the person who renders a supply of telecommunications service is the person-

(a) who is identified by the supplier of service as-

(i) controller of the initiation of supply;

(ii) provider of the price of service;

(iii) contractor for the supply;

(b) if more than one person meets the conditions of clause (a), who appears most frequently in the list of such clause; and

(c) where the supplier is unable to identify the nature or type or the actual location of any of the listed persons for any reason, than such a supply or all the supplies of telecommunications services made to such kinds of recipients shall be deemed 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.