Place of provision rules amended to redefine online information and database access services and clarify their tax treatment. Amendment revises the Place of Provision of Services Rules, 2012 to substitute a new definition for online information and database access or retrieval services by aligning it with the Service Tax Rules, 1994, to exclude those services from the proviso in rule 3 that applies to other services, and to omit clause (b) of rule 9, thereby clarifying the scope and treatment of such online services for service tax purposes.