The GATS does not allow exceptions to the MFN treatment rule.

Name: The GATS does not allow exceptions to the MFN treatment rule.
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The General Agreement on Trade in Services (GATS) does allow exceptions to the Most-Favored-Nation (MFN) treatment rule, particularly in cases where a member has listed specific exemptions in its schedule of commitments at the time of accession or in subsequent negotiations.

The GATS Does Not Allow Exceptions to the MFN Treatment