Principles of interpretation of specified descriptions of services (Rule 66F) :

Section 66F (1) : Reference to a service (i.e. main service ) shall not include reference to a service which is used for providing main service. For Example: Transportation of goods on an inland waterways (main service) is a specified service  in ‘Negative List’ . Services provided by an agent to book such transportation of goods on inland waterways would not be entitled to negative list entry.

Section 66F(2): ‘Where a service is capable of differential treatment for any purpose based on its description , the most specific description shall be preferred over a more general description’. This rule predominates over the rule laid down for ‘bundled services’

For Example:  The services provided by a real estate agent are in the nature of intermediary services relating to immovable property .As per the POPS,Rule 2012 ,the place of provision of service provided in relation to immovable property is the location of the Immovable property .However ,in terms of Rule 9 pertaining to services provided by an intermediary the place of provision of service is where the intermediary is located. Since Rule 5 provides a specific description of ‘estate agent’, the same shall prevail.