DTA sales of services under specified GST headings remain governed by manufacturing rules; GST and compensation cess apply on clearance. The amendment clarifies that while DTA sales by services and software units are broadly permissible up to fifty percent of FOB exports or foreign exchange earned, services classified under certain GST headings but treated as manufacturing of goods under licensing provisions will continue to be governed by the manufacturing-sale provision; applicable GST and compensation cess will apply at DTA clearance.