Classification of services for import: specific service sub clauses designated as performed in India for tax treatment. The amendment revises rule 3 of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 by adding a new bracketed entry in clause (i) and substituting rule 3(ii) with a list of specified service sub clauses from clause (105) of section 65 which are to be treated as services performed in India for the purpose of import of services.