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of <h1>Clarification on Export of Services Rules 2005: Rule 3 Focuses on Service Recipient Location for Export Qualification.</h1> The circular addresses the applicability of the Export of Services Rules, 2005, particularly rule 3, in determining whether a service is considered an export. It clarifies that services can be classified into three categories based on their characteristics and the location of their use. For Category III services, which include knowledge-based services, the focus is on the location of the service recipient rather than the place of performance. The circular emphasizes that the benefit of the service should accrue outside India to qualify as an export, even if the activities occur within India. Pending cases should be resolved accordingly.
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