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 formulate rules determining the value of tourism service in every tax period, on the basis of whole, that is not zero-rated.

Explanation: For purposes of this section, “tourism service” means accommodation, food, tour, entertainment, and any similar things which are commonly provided to tourists and international visitors.