Negative-list taxation of services treats all services as taxable except specified exclusions, altering charge and territorial rules.

The negative-list regime subjects all services to tax except those expressly excluded; statutory definition of service, a general charging provision, and a negative list determine taxability. Place-of-provision rules establish territoriality; specific activities are designated as declared services; a consolidated mega-exemption lists carved-out services. Interpretation principles govern bundled services and differential treatment, while valuation rules and input credit mechanisms largely continue with only incidental modifications.

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