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    <description>Amendment to rule 3 substitutes updated clause references to add newly specified services and inserts a proviso treating the specified taxable service received by a recipient in India as provided from outside India only if the tangible goods supplied for use are located in India for the period of their use by that recipient.</description>
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      <description>Amendment to rule 3 substitutes updated clause references to add newly specified services and inserts a proviso treating the specified taxable service received by a recipient in India as provided from outside India only if the tangible goods supplied for use are located in India for the period of their use by that recipient.</description>
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