<h1>SEZ Act 2005: Broad Definition of 'Services' Includes Trade, R&D, and More, Excludes Legal and Accounting.</h1> Under the SEZ Act, 2005, 'services' are defined as tradable services that are part of the General Agreement on Trade in Services, may be prescribed by the Central Government, and earn foreign exchange. The SEZ Rules, 2006 further elaborate on this definition, listing services such as trading, warehousing, R&D, computer software, and various professional and support services. Exclusions are made for legal and accounting services within professional services. The comprehensive list includes sectors like transport, financial, educational, and health services, among others, emphasizing the broad scope of services recognized under the SEZ framework.