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of <h1>India Amends Service Tax Notification: Clarifies Export Performance Calculations Under Foreign Trade Policy, Excludes Certain Export Categories</h1> The Government of India has amended Notification No. 6/2013-Service Tax, originally dated April 18, 2013. The amendments involve changes to paragraph 3, condition (a), of the notification. These changes specify the terms of entitlement under the Foreign Trade Policy, particularly regarding export performance and entitlement calculations. The amendments clarify that incremental growth must be assessed for each Importer Exporter Code holder individually, without combining exports from group companies. Certain categories of exports, such as those involving precious metals, cereals, and exports to specific regions, are excluded from these calculations.
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