Input services for export of goods – refund exemption –Govt adds three more services including CHA.
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?”
We had the pleasure to report in TIOL-DDT 808 20.02.2008 that Courier and GTA from the place of removal have been added to the list. It was a mystery to us as to why Customs House Agent had been left out! Now we are happy to report that not only CHA, but Commission agent and banking service have been added to the list.
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 |
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. |
Now it is extended to
13. | section 65(105)(h) | services provided by a custom house agent in relation export goods exported by the exporter. |
14. | section 65(105)(zm) | (i) services provided in relation to collection of export bills, (ii) services provided in relation to export letters of credit such as advising commission, advising amendment, confirmation charges. |
15. | section 65(105)(zzb) | Services provided by a commission agent, located outside India , and engaged under a contract or agreement or any other document by the exporter in India , to act on behalf of the exporter, to cause sale of goods exported by him. |
Notification No. , Dated: April 1, 2008