Export of Services classification: specified service categories treated as exported when provision occurs outside India under amended rules. Amendment to Rule 3(1) of the Export of Services Rules substitutes clause (ii) with an enumerated list of sub clauses of clause (105) of section 65 of the Finance Act, 1994, declaring the services specified therein to be provision of such services as are performed outside India for export classification, and inserts an additional identifier into clause (i).