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

(2) Supply of service rendered on goods situated outside Bangladesh when physically service is rendered shall be zero-rated.

(3) Subject to the following conditions‚ supply of service for use in any works of repair, maintenance, cleaning, renovation, modification etc. of any goods shall be zero-rated‚ namely:-

(a) if such goods are temporarily imported under ¹[the Customs Act]; or

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

(4) Supply of service included in the customs value of imported goods shall be zero-rated.

²[ (5) Export of service outside of Bangladesh shall be zero-rated. ]

(6) ³[***] Supply of any service shall be zero-rated, if-

(a) the recipient of 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 actually staying outside Bangladesh at the time of supply of service; and

(b) such service-

(i) is not directly related to any land situated in Bangladesh;

(ii) is not physically given on any goods situated in Bangladesh at the time of supply;

(iii) is not provided as global roaming to any person temporarily staying outside Bangladesh.

(7) Supply of service shall not be zero-rated under sub-section (4)‚ if-

(a) such supply of 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 to any unregistered person in Bangladesh.

(8) Supply of service relating to the filing of case, prosecution of case, conferment of right, protection, transfer, transfer of right, licensing or enforcement of rights thereof for protection of intellectual property rights outside Bangladesh shall be zero-rated.

(9) Supply of telecommunications service by a telecommunications supplier to a nonresident telecommunications supplier shall be zero-rated.

(10) Supply of service in favour of a goods 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 consideration shall be paid by the warrantor who is a non-resident and unregistered person; ⁴[and]

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

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

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

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

(c) supply to a non-resident, unregistered person of services directly connected to the dealing, operation or management, similar matters of an ocean-going vessel or an aircraft engaged in international transport. ]