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of <h1>Amendment to Export of Services Rules: Online Services on Foreign Goods Now Considered Performed Outside India, Effective 2008.</h1> The Export of Services (Amendment) Rules, 2008, effective from March 1, 2008, amends the Export of Services Rules, 2005. The amendment adds a proviso to Rule 3, sub-rule (1), clause (ii), specifying that certain taxable services related to goods, materials, or immovable property located outside India, provided via the internet or electronic networks, will be considered as performed outside India. This change impacts services covered under sub-clauses (zzg), (zzh), and (zzi) of clause (105) of section 65 of the Finance Act, 1994.
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