Export-related service exemptions: courier and transport services exempt when documentary evidence links service use directly to export shipments. The amendment exempts courier and specified transport services received by exporters when used for export of goods, subject to documentary and linkage conditions: courier receipts must specify the exporter's IEC, export invoice number, nature and destination of the courier and recipient details and exporters must produce evidence linking the service to export; transport services must move goods directly from place of removal to the inland container depot, port or airport identified on the exporter's invoice, with corresponding details on lorry receipt and shipping bill and a declaration in the refund claim about non export use.