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    <title>Seeks to amend Place of Provision of Services Rules, 2012 so as to amend the place of provision of ‘online information and database access or retrieval services’ with effect from 01.12.1016</title>
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    <description>Amendment revises the Place of Provision of Services Rules, 2012 to substitute a new definition for online information and database access or retrieval services by aligning it with the Service Tax Rules, 1994, to exclude those services from the proviso in rule 3 that applies to other services, and to omit clause (b) of rule 9, thereby clarifying the scope and treatment of such online services for service tax purposes.</description>
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