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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. Ìý

    •ÌýÌýÌýÌý Goods to be exported, if it is proved that the goods are:

  2. Ìý
    1. Ìý

      –ÌýÌýÌýÌý exported;

    2. Ìý

      –ÌýÌýÌýÌý shipped for use as stores on an international flight with a destination outside Nepal; or

    3. Ìý

      –ÌýÌýÌýÌý put on board an international flight with a destination outside Nepal for retail sale, supply

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