Schedule-2 : Goods and services subject to zero rate | Value Added Tax Act, 2052 (1996) [ amended with Value Added Tax (First Amendment) Act, 2058 ]
Schedule-2
(Relating to Sub-section (2) of Section 7
१. नेपाल अधिराज्यबाहिर निकासी हुने वस्तुहरु,
(Relating to Sub-section (2) of Section 7
Goods and services subject to zero rate
२. नेपाल अधिराज्यबाहिर आपूर्ति हुने सेवाहरु,
३. परिवत्र्य विदेशी मुद्रा भुक्तानी पाउने गरी आपुर्ति गरिएको वस्तु तथा सेवाहरु ।
