Valuation of money changing services: taxable value based on deviation from RBI reference rate or a prescribed fallback. The amendment prescribes that for money changing involving Indian Rupees the taxable value equals the difference between the provider's buying or selling rate and the RBI reference rate for that currency multiplied by the units exchanged; if the RBI reference rate is unavailable, a prescribed fallback percentage of the gross INR amount applies; where neither currency is INR the taxable value is a prescribed fraction of the lesser of the two amounts obtained by converting either currency into INR at the RBI reference rate.