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    <title>EXPORT OF SERVICES: RECENT CHANGES</title>
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    <description>Export rules reclassify services so export status may depend on performance outside India or on the recipient&#039;s location abroad; exemptions apply for specified international transportation and exhibitions. The point of taxation for exported services is the date payment is received, provided payment is in convertible foreign exchange; if payment is not received within the period prescribed by the Reserve Bank of India, the general taxation timing rules govern as if the payment-date rule did not exist.</description>
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