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of <h1>Clarification on 'Used Outside India' in Export of Services Rules, 2005: Benefit Must Accrue Outside India.</h1> The circular addresses the interpretation of the term 'used outside India' in the Export of Services Rules, 2005, prior to the amendment on 28-2-2010. It clarifies that 'used outside India' implies that the benefit of the service must accrue outside India, not merely where the payment is made. The effective use and enjoyment of services, such as consultancy or advertising, determine their location of use. The circular emphasizes that services performed in India but used outside India, like call centers serving foreign clients, qualify as exports. It also highlights the need to meet other conditions specified in the rules to qualify as an export.
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