Applicability of the provisions of the Export of Services Rules, 2005 in certain situations.

Used outside India requirement clarified: effective use and accrual of benefit must occur outside India to qualify as export.

The circular explains that, for the period when the rule required services to be used outside India, that phrase means the benefit or effective use and enjoyment of the service must accrue outside India; mere payment from abroad or the payer's location is not decisive. The place of effective use depends on the service's nature, and all conjunctive conditions in Rule 3(1) and Rule 3(2) must also be satisfied to qualify as export of services.