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    <description>Amendments to SFIS limit eligible services to those in Appendix 41 of HBPv1 and restrict eligibility to free foreign exchange earned in the current financial year. Indian service providers must meet prescribed minimum free foreign exchange thresholds, with a lower threshold for individuals. Only services listed in Appendix 41 qualify for Duty Credit Scrips, and eligible providers receive a Duty Credit Scrip equal to a fixed proportion of current-year free foreign exchange earnings.</description>
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