Appendix 32C: VAT Zero Rate (Nepal) | 32 Nepal | Tolley's EU and Global VAT | Tolley
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Commentary

Appendix 32C: VAT zero rate (Nepal)


32 Nepal

The zero rate of VAT is applied in Nepal to the following:

  1. 听

    鈥⑻� Goods to be exported, if it is proved that the goods are:

  2. 听
    1. 听

      鈥撎� exported;

    2. 听

      鈥撎� shipped for use as stores on an international flight with a destination outside Nepal; or

    3. 听

      鈥撎� put on board an international flight with a destination outside Nepal for retail sale, supply

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