Notwithstanding anything else contained in this regulation- provided by a non-resident to a consumer if any of the following conditions are met; Nepal shall be considered as the place of supply of electrical services provided:-
(a) If service is received within Nepal,
(b) If the invoice is issued to an address in Nepal,
(c) If the amount is paid from the institution and body authorized for the payment of the bank account in the bank of Nepal,
(d) In case of payment through debit card, credit card or other similar card issued by banks and authorized payment providers of Nepal,
(e) If the service is received using an internet address within Nepal (Internet Protocol Address),
(f) If service is received using a SIM card or landline with a code of Nepal.