The document summarizes changes to India's service tax law that take effect on January 22, 2017. For tour operators, the taxable value increases to 60% but credit can be claimed on all input services. For transportation of goods by vessel, service tax will now be payable under reverse charge if a foreign supplier engages a foreign service provider to transport goods from outside India to an Indian customs station. The person liable will be whoever complies with the relevant sections of India's Customs Act regarding those goods.