The Commissioner General may, upon application by an applicant in the prescribed form, exempt value added tax on-

 (a) importation of raw materials to be used solely in the manufacture of long-lasting mosquito nets.

 (b) importation by or supply to a Government entity of goods or services to be used solely for implementation of a project funded by-

 (i) the Government.

 (ii) a concessional loan, non-concessional loan or grant through an agreement between the Government of the United Republic and another government, donor or lender of concessional loan or non-concessional loan.

 (iii) a grant agreement duly approved by the Minister in accordance with the provisions of the Government Loans, Grants and Guarantees Act entered between local government authority and a donor: Provided that, such agreement provides for value added tax exemption on goods or services.

 (c) importation or supply of goods or services for the relief of natural calamity or disaster.

 (d) importation by or supply of goods or services to an entity having an agreement with the Government of the United Republic for purpose of operating or executing a strategic project: Provided that, such agreement provides for value added tax exemption on goods or services;

(e) an importation by or supply of goods or services to a non-governmental organisation having an agreement with the Government of the United Republic solely for project implemented by the respective non-governmental organisation: Provided that, such agreement provides for value added tax exemption on goods or services.

The Minister may, for better carrying out of the provisions of this section, make regulations prescribing the manner of application, granting and monitoring utilization of exemption granted.