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of <h1>India Expands Service Tax Rules: Definition of 'India' Now Includes Installations in Continental Shelf and Exclusive Economic Zone</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 25/2009-Service Tax, amending the Export of Services Rules, 2005. This amendment, effective upon publication in the Official Gazette, revises Rule 3 to expand the definition of 'India' to include installations, structures, and vessels located in the continental shelf and exclusive economic zone of India. This change is made under the authority granted by sections 93 and 94 of the Finance Act, 1994. The original rules were established in 2005 and last amended in 2008.
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