(1) Supply of any goods for export shall be zero-rated:

Provided that the provisions of this sub-section shall not apply to any goods re-imported or ¹[* * *] goods intended for re-import.

(2) The following supplies shall be zero-rated‚ namely:-

(a) if the goods is located outside Bangladesh at the time of supply and such goods is not assembled, installed or imported into Bangladesh, by the supplier;

(b) if the goods is supplied anywhere outside Bangladesh before entering Bangladesh for consumption after it is imported, such goods shall be deemed to have been located outside Bangladesh at the time of supply;

(c) the supply of any goods to a tourist or to a visitor coming from abroad for consumption outside Bangladesh by any seller holding a licence to sell duty-free goods; or

(d) if the goods is located outside Bangladesh during the whole of a prescribed period, lease of the goods, hire, licence or other supplies in connection with the use of such goods shall be deemed to be a separate supply and each such supply shall be zero-rated:

    Provided that if such goods is located in Bangladesh immediately before and after its stay in international territories, such leased goods shall be treated to have remained inside Bangladesh.

(3) Subject to the following conditions‚ the supply of any goods usable for repair, maintenance, cleaning, renovation, modification, or for any other similar work of any goods shall be zero-rated‚ namely:-

(a) if the goods supplied are assembled with or become part of such goods or become unusable or damaged in consequence of the assemblage;

(b) if such goods are temporarily imported into Bangladesh under ²[the Customs Act] ; or

(c) if such goods are brought temporarily into Bangladesh for receiving services and after the service is received, the goods are exported from Bangladesh without being used for any purpose in Bangladesh other than receiving the service.

(4) Subject to the following conditions‚ a supply of goods for the repair or replacement under warranty shall be zero-rated‚ namely:-

(a) if such goods is supplied under an agreement with the non-resident and unregistered warrantor to the effect that the warrantor would pay the consideration; and

(b) if such goods is repaired or replaced without imposing any charge being imposed on the owner.

(5) A goods supplied in the process of repair, maintenance, cleaning, renovation, modification or otherwise in the process of physically affecting an ocean-going ship or an aircraft or any other transport engaged in international transport shall be zero-rated.

(6) A supply of stores or of spares relating to an ocean-going ship or aircraft engaged in international transport shall be zero-rated, if the stores or spares are for use, consumption or sale on the aircraft or the ship during a flight or a voyage.

Explanation: In this section‚ “stores” means stores for the use of the passengers or crew of an aircraft or of an ocean-going ship, or for maintenance and repair of such aircraft or ship‚ and also includes goods for use in the aircraft or ship, fuel, spares, tools, similar goods, whether or not for immediate use.