Eligible company and training institute definitions shape tax-rule eligibility for manufacturing and listed service activities. Rule 6AAH defines the expressions used in rule 6AAF and rule 6AAG. It specifies the meaning of eligible company as a company engaged in manufacture or production of articles or things other than excluded items, or in one of the listed service activities such as accounting, banking, construction, logistics, healthcare, hospitality, telecom, travel, and related services. It also defines training institute and the named vocational and skill development bodies by reference to governmental establishment, affiliation, approval, empanelment, and equivalent training standards.