(i)

Supply of a ‘service’ from India to any other country;

(ii)

Supply of a ‘service’ from India to the service consumer of any other country in India; and

(iii)

Supply of a ‘service’ from India through commercial or physical presence in the territory of any other country.

(iv)

Supply of a ‘service’ in India relating to exports paid in free foreign exchange or in Indian Rupees which are otherwise considered as having being paid for in free foreign exchange by RBI..