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(i) Various definitions of the terms used in Rules are inserted in Rule 2.
(ii) Changes brought in Rule 2(1)(d) for effecting the revised reverse charge mechanism.
(iii) Substitution of the word and figures ‘Section 66B’ for the word and figure ‘Section 66’ wherever used in the said rules.
(iv) Insertion of new Rule 6A for determining whether the service is exported or not.
(v) Omission of Rule 5B-Date for determination
of rate.
