The Specifically Selected Goods and Services Tax Act Article 6

Under any of the following circumstances, a specifically selected good under Subparagraphs 2 to 6 of Paragraph 1 of Article 2 will be exempt from the specifically selected goods and services tax:1. The good is used for the manufacture of another taxable specifically selected good.2. The good is for export abroad.3. The good is used for display in an exhibition, when exported or shipped back to the factory after the exhibition is finished.4. The good is used exclusively for education, research, or experiment by a public or private school or educational or research institute at any level in accordance with the purpose of its establishment, or is used exclusively for participation in or training for international contests.The specifically selected goods of Subparagraph 2 of Paragraph 1 of Article 2 are exempt from the specifically selected goods and services tax if they are exclusively used for research and development, public security, emergency medical care, or disaster relief.The specifically selected goods of Subparagraph 4 of Paragraph 1 of Article 2 are exempt from the specifically selected goods and services tax if not for personal use.