Input services for export of goods – refund exemption –Govt adds three more services.
As per Notification No. 41/2007- Service Tax dated 6 th October 2007, the refund for export is allowed for only certain services.
- 18.09.2007 asked “What about services like Custom House Agent, courier and the most important Goods Transport services? If refund of service Tax paid on GTA can be given for transport from ICD to port, why can't it be given for transport from factory to ICD or factory to port?”
Now it's a pleasure to report that Courier and GTA from the place of removal has been added to the list. It's a mystery why Customs House Agent has been left out!
As of now, refund is allowed only for the following services:-
Sr. No. | Taxable Services | |
|---|---|---|
Classification under Finance Act, 1994 Section | Description | |
(1) | (2) | (3) |
1. | 65(105)(d) | Services provided to an exporter by an insurer, including a re-insurer carrying on general insurance business in relation to insurance of said goods |
2. | 65(105)( zn ) | Port - Services provided for export of said goods |
3. | 65(105)( zzh ) | Services provided by a technical testing and analysis agency in relation to technical testing and analysis of said goods where such technical testing and analysis is required to be undertaken as per the written agreement between the exporter and the buyer of the said goods |
4. | 65(105)( zzi ) | Services provided by an inspection and certification agency in relation to inspection and certification of export goods where such technical inspection and certification is required to be undertaken as per written agreement between the exporter and the buyer of the export goods |
5. | 65(105)( zzl ) | Other port - Services provided for export of said goods |
6. | 65(105)( zzp ) | GTA - Services provided for transport of said goods from the inland container depot to the port of export |
7. | 65(105)( zzzp ) | Rail Transport - Services provided for transport of said goods from the inland container depot to the port of export |
8. | 65(105)( zzzd ) | Specialized cleaning services namely disinfecting, exterminating, sterilizing or fumigating of containers used for export of said goods provided to an exporter. |
9. | 65(105)( zza ) | Services provided for storage and warehousing of said good |
Now it is extended to | ||
10. | 65(105)(f) | Services provided by a courier agency to an exporter in relation to transportation of time-sensitive documents, goods or articles relating to export, to a destination outside India. |
11. | 65(105)( zzp ) | Services provided to an exporter in relation to transport of export goods directly from the place of removal, to inland container depot or port or airport, as the case may be, from where the goods are exported. |
12. | 65(105)( zzzp ) | Services provided to an exporter in relation to transport of export goods directly from the place of removal to inland container depot or port or airport, as the case may be, from where the goods are exported. |
Notification No. Dated 19 February 2008.