Cost audit coverage clarified: exemptions and scope defined for specified services, ancillary products, and export-oriented units. Clarification limits applicability of the Cost Accounting Records Rules, 2011 and related Cost Audit Orders: the Rules exclude trading, specified services, pure job-work, pre-commercial entities and minor ancillary products; Cost Audit Orders exclude captive generation for own use, own inputs consumed exclusively in audited production, and qualifying export-oriented or zone-located units subject to conditions. Cost audit scope covers only tariff items that are intermediate, final or allied products of the industries listed in the Orders, with illustrative examples and a direction to seek case-specific clarifications.