Rule 76 - The “services” for the purposes of sub-clause (z) of section 2 shall be the following, namely - Special Economic Zones Rules, 2006

76. The services for the purposes of clause (z) of section 2 shall be the following, namely: - Trading, warehousing, research and development services, computer software services, including information enabled services such as back-office operations, call centers, content development or animation, data processing, engineering and design, graphic information system services, human resources services, insurance claim processing, legal data bases, medical transcription, payroll, remote maintenance, revenue accounting, support centers and web-site services, off-shore banking services, 1 [professional services, rental/leasing services without operators ], other business services, courier services, audio-visual services, construction and related services, distribution services (excluding retail services), educational services, environmental services, financial services, hospital services, other human health services, tourism and travel related services, recreational, cultural and sporting services, entertainment services, transport services, services auxiliary to all modes of transport, pipelines transport. Explanation. - The expression Trading , for the purposes of the Second Schedule of the Act, shall mean import for the purposes of re-export [Note: - with effect from 10-8-2006 for the word sub-clause the word clause has been substituted] [The explanation has been inserted ibid] -------------- Notes:- 1. Substituted vide G.S.R. 12(E) - Dated 3-1-2017 before it was read as, professional services (excluding legal services and accounting) rental/leasing services without operators