<h1>Amendments to Works Contract Rules 2007 and Service Tax Rules 2006 expand tax scope, modify Rule 3(1) conditions.</h1> Three notifications have amended the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, and the Taxation of Services (Provided from outside India and Received in India) Rules, 2006. The amendment to the Works Contract Rules modifies Rule 3(1) to allow the optional composition scheme only if the entire value of goods and services is declared as the gross value. This does not affect contracts where execution or payment began before July 7, 2009. Additionally, the scope of service tax has been expanded to include installations and structures in India's Continental Shelf and Exclusive Economic Zone.