Export of Services amendment expands covered service entries and removes 'provided outside India' restriction, altering export eligibility. Substitution in rule 3(1)(i) expands the list of clause identifiers to include additional service entries, and rule 3(2)(b) is amended by omitting the words 'provided outside India,' thereby altering the territorial wording applicable to that clause. The instrument, titled Export of Services (Second Amendment) Rules, 2007, is promulgated under sections 93 and 94 of the Finance Act, 1994 and comes into force on the first day of June, 2007.
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Export of Services amendment expands covered service entries and removes 'provided outside India' restriction, altering export eligibility.
Substitution in rule 3(1)(i) expands the list of clause identifiers to include additional service entries, and rule 3(2)(b) is amended by omitting the words "provided outside India," thereby altering the territorial wording applicable to that clause. The instrument, titled Export of Services (Second Amendment) Rules, 2007, is promulgated under sections 93 and 94 of the Finance Act, 1994 and comes into force on the first day of June, 2007.
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