9911796707
TMI BlogExemption by way of refund of service tax paid on the specified services used for export of the goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... reinafter referred to as specified services) falling under sub-clauses of clause (105) of section 65 of the said Act, received by an exporter of goods (hereinafter referred to as the exporter) and used for export of goods (hereinafter referred to as said goods), from the whole of the service tax leviable thereon under section 66 and section 66A of the said Act, subject to the specified conditions: Provided that- (a) the exemption shall be provided by way of refund of service tax paid on the specified services used for export of the said goods; (b) the exemption shall be claimed either on the basis of rates specified in the Schedule of rates annexed to this notification(hereinafter referred to as the Schedule), as per the procedure specified in paragraph 2 or on the basis of documents, as per the procedure specified in paragraph 3; (c) no CENVAT credit of service tax paid on the specified services used for export of the said goods has been taken under the CENVAT Credit Rules, 2004; (d) the exemption shall not be claimed by a Unit or Developer of a Special Economic Zone; (2) the exemption shall be given effect to in the following manner, namely:- (a) manufacturer-exporter, who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r export of the said goods shall not be eligible to claim exemption for the specified service; (c) exemption by way of refund claimed by following the procedure specified in this paragraph shall be subject to the conditions specified against the specified service in column (4) of the said Table; (d) the manufacturer-exporter, who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, shall file a claim for refund of service tax paid on the specified service to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of manufacture in Form A-1; (e) the exporter who is not so registered under the provisions referred to in clause (d), shall before filing a claim for refund of service tax, file a declaration in Form A-2; seeking allotment of service tax code, to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the registered office or the head office, as the case may be, of such exporter; (f) the Assistant Commissioner of Central Excise or the Deputy Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s more than 0.25% of the total FOB value of export goods, the procedure specified in clause (j) above shall stand modified to the extent that the certification prescribed thereon, in sub-clauses (A) and (B) shall be made by the Chartered Accountant who audits the annual accounts of the exporter for the purposes of the Companies Act, 1956 (1 of 1956) or the Income Tax Act, 1961(43 of 1961), as the case may be; (l) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after satisfying himself,- (i) that the service tax refund claim filed in Form A-1; is complete in every respect; (ii) that the specified documents have been enclosed after due certification; (iii) that refund has not been already received on the shipping bills or bills of export on the basis of procedure prescribed in paragraph 2;and (iv) that the refund claimed is arithmetically accurate, refund the service tax paid on the specified service within a period of one month from the receipt of said claim: Provided that where the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, has reason to belie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on number 18/2009-S.T. has not been claimed; and (ii) details, those are specified in the invoice of exporter relating to export goods, are specifically mentioned in the lorry receipt or consignment note or transporters' invoice and the corresponding shipping bill; (iii) invoice issued by the exporter in relation to export goods shall indicate the inland container depot or port or airport from where the goods are exported. 7. (zzzp) (i) Service provided for transport of said goods from the inland container depot to the port of export, and (ii) 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. 8. (zzzd) Specialized cleaning services namely disinfecting, exterminating, sterilizing or fumigating of containers used for export of said goods provided to an exporter. 9. (zza) Service provided for storage and warehousing of said goods. 10. (f) Service 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 I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not relatable to export goods. 16. classified under any sub-clause of clause (105) of section 65. Payment of service tax paid on services commonly known as terminal handling charges in relation to export goods exported by the exporter 17. (zzzzl) Service provided for transport of export goods through national waterway, inland water and coastal shipping. (i) The exporter shall- (a) produce the Bill of Lading or a Consignment Note or a similar document by whatever name called, issued by name; (b) produce evidence to the effect that the said transport is provided for export of said goods. 18. (zzm) Service provided by airports authority or any other person in any airport in respect of the export of said goods. --------------------------------------------- Form - A1 Application for claiming Refund of Service Tax paid on the specified services used for export of the goods Form - A2 Declaration by an exporter, for obtaining Service Tax Code for Refund of Service Tax paid on the specified services used for export of the goods ______________________________ Schedule of rates The Chapter or sub-Heading and descriptions of goods in the following Schedule are aligned wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 0.10 26 2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 0.10 27 2206 Other fermented beverages (for example cider, perry, mead); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included 0.10 28 2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength 0.20 29 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liquors and other spirituous beverages 0.10 30 2209 Vinegar and substitutes for vinegar obtained from acetic acid 0.10 31 23 Residues and waste from the food industries; prepared animal fodder 0.03 32 24 Tobacco and manufactured tobacco substitutes 0.03 33 25 Salt; Sulphur; Earths And Stone; Plastering Materials, Lime And Cement 0.10 34 26 Ores, Slag And Ash - 35 27 Mineral Fuels, Mineral Oils And Products Of Their Distillation; Bituminous Substances; Mineral Waxes - 36 28 Inorganic Chemicals; Organic Or Inorganic Compounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 57 4302 Tanned or dressed fur skins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 0.10 58 4303 Articles of apparel, clothing accessories and other articles of fur skin 0.10 59 4304 Artificial fur and articles thereof 0.10 60 4401 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms Nil 61 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated Nil 62 4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared Nil 63 4404 Hoop wood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chip wood and the like Nil 64 4405 Wood wool; wood flour Nil 65 4406 Railway or tramway sleepers (crossties) of wood Nil 66 4407 Wood sawn or chipped lengthwis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olls or sheets 0.10 85 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch card and punch tape paper , in rolls or rectangular (including square)sheets of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard 0.10 86 4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets 0.10 87 4804 Uncoated Craft Paper And Paperboard, In Rools Or Sheets, Other Than That Of Heading 4802 Or 4803 0.10 88 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 0.10 89 4806 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets 0.10 90 4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like 0.15 103 4820 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, excise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard 0.15 104 4821 Paper or paperboard labels of all kinds, whether or not printed 0.15 105 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 0.15 106 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres 0.15 107 49 Printed Books, Newspapers, Pictures And Other Products Of The Printing Industry; Manuscripts, Typescripts And Plans 0.10 108 50 Silk 0.10 109 51 Wool, Fine or Coarse Animal hair, Horsehair Yarn and Woven Fab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 408 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405 0.10 131 5501 Synthetic filament tow 0.05 132 5502 Artificial filament tow 0.05 133 5503 Synthetic staple fibres, not carded, combed or otherwise processed for spinning 0.05 134 5504 Artificial staple fibres, not carded, combed or otherwise processed for spinning 0.05 135 5505 Waste (including noils, yarn waste and garneted stock) of man-made fibres 0.05 136 5506 Synthetic staple fibres, carded, combed or otherwise processed for spinning 0.05 137 5507 Artificial staple fibres, carded, combed or otherwise processed for spinning 0.05 138 5508 Sewing thread of man-made staple fibres, whether or not put up for retail sale 0.05 139 5509 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale 0.05 140 5510 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale 0.05 141 5511 Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale 0.05 142 5512 Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) 0.03 169 7207 Semi-finished products of iron or non-alloy steel 0.03 170 7208 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated 0.03 171 7209 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated 0.03 172 7210 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated 0.03 173 7211 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated 0.03 174 7212 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated 0.03 175 7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel 0.03 176 7214 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling 0.03 177 7215 Other bars and rods of iron or non-alloy steel 0.03 178 7216 Angles, shapes and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel 0.05 200 7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 0.05 201 7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 0.05 202 7311 Containers for compressed or liquefied gas, of iron or steel 0.05 203 7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated 0.05 204 7313 Barbed wire of iron or steel; twisted ..... 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Copper bars, rods and profiles 0.03 225 7408 Copper wire 0.03 226 7409 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm 0.03 227 7410 Copper foil (whether or not printed or backed with paper, per board , plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm 0.03 228 7411 Copper tubes and pipes 0.15 229 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 0.15 230 7413 Stranded wire, cables, plated bands and the like, of copper, not electrically insulated 0.15 231 7414 Deleted - 232 7415 Nails, tacks, drawing pins, staples (other than those of heading 8305) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper 0.15 233 7416 Deleted - 234 7417 Deleted - 235 7418 Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper 0.15 236 7419 Other articles of copper 0.15 237 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e metal 0.15 260 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 0.05 261 85 Electrical machinery and equipment and parts thereof ; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 0.05 262 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds 0.05 263 8701 Tractors (other than tractors of heading 8709) 0.05 264 8702 Motor vehicles for the transport of ten or more persons, including the driver 0.05 265 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars 0.05 266 8704 Motor vehicles for the transport of goods 0.05 267 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile ..... 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