9911796707
TMI BlogRebate of service tax paid (hereinafter referred to as rebate) on the taxable services which are received by an exporter of goods (hereinafter referred to as the exporter) and used for export of goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... ) on the taxable services which are received by an exporter of goods (hereinafter referred to as the exporter) and used for export of goods, subject to the extent and manner specified herein below, namely:- Provided that- (a) the rebate shall be granted by way of refund of service tax paid on the specified services. Explanation. - For the purposes of this notification,- (A) "specified services" means- 1[(i) in the case of excisable goods, taxable services that have been used beyond factory or any other place or premises of production or manufacture of the said goods, for their export;] ii. in the case of goods other than (i) above, taxable services used for the export of said goods; but shall not include any service mentioned in sub-clauses (A), (B), (BA) and (C) of clause (l) of rule (2) of the CENVAT Credit Rules, 2004; (B) 2[***] (b) the rebate 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) the rebate under the procedure specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been claimed on the basis of rate specified in the Schedule, by way of procedure specified in this paragraph, shall not be used for rebate claim on the basis of documents, specified in paragraph 3; (h) where the rebate involved in a shipping bill or bill of export is less than rupees fifty, the same shall not be allowed; (3) the rebate shall be claimed in the following manner, namely:- (a) rebate may be claimed on the service tax actually paid on any specified service on the basis of duly certified documents; (b) the person liable to pay service tax under section 68 of the said Act on the taxable service provided to the exporter for export of goods shall not be eligible to claim rebate under this notification; (c) 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 rebate of service tax paid on the taxable service used for export of goods 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; (d) the exporter who is not so registered under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate from the exporter or the person authorised by the Board of Directors, to the effect that specified service to which the document pertains has been received, the service tax payable thereon has been paid and the specified service has been used for export of the said goods under the shipping bill number; (i) where the total amount of rebate sought under a claim is more than 0.50% of the total FOB value of the goods exported, the procedure specified in clause (h) 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; (j) where the rebate involved in a claim is less than rupees five hundred, the same shall not be allowed; (k) 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 rebate claim filed in Form A-1 is complete in every respect; (ii) that duly certified documents have been submitted e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of the rebate claim (separately for each Shipping Bill): (Rupees in thousands) S. No. Details of specified services used for export of goods on which rebate of service tax is claimed Details of shipping bill/ bill of export, etc. (2) Details of goods exported (3) No Date Date of Let Export Order Bill of Lading or Airway Bill Number Date. Description of goods exported Quantity Unit FOB value 1 Details of specified services used for export of goods mentioned in Columns 2 and 3. (4) Documents attached to evidence the amount of service tax paid and establish the use of specified service in the export of goods. (5) Total amount of service tax paid which is claimed as rebate. (6) Name of service provider. Service Tax Registrati on No./ Service Tax Code Invo ice No (pl. attac h origi nal invoi ce) Dat e. Descriptio n of specified service as per the invoice Value of specified service used for export of goods as per the invoice Total amoun t of service tax paid. In Figure s. As a perce ntage of f.o.b. value in shipp ing bill 9. Declaration:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se or the Deputy Commissioner of Central Excise, as the case may be. (Signature of the applicant / authorised person with stamp) Date: Place: Schedule of rates The Chapter or sub-Heading and descriptions of goods in the following Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975(51 of 1975). The General Rules for the Interpretation of the First Schedule to the said Customs Tariff Act, 1975 shall mutatis mutandis apply for classifying the export goods listed in the Schedule. Sl. No. Chapter or sub-Heading No. Description of goods Rate (1) (2) (3) (4) 1 01 Live animal Nil 2 02 Meat and edible meat offal 6[0.14] 3 03 Fish and crustaceans, molluscs and other aquatic invertebrates 6[0.14] 4 04 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included 6[0.14] 5 05 Product of animal origin not elsewhere specified or included. 6[0.14] 6 06 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 6[0.14] 7 07 Edible vegetables and certain roots and tubers 6[0.14] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from the food industries; prepared animal fodder 4[0.07] 32 24 Tobacco and manufactured tobacco substitutes 3[0.05] 33 25 Salt; sulphur; earths and stone; plastering materials, lime and cement 6[0.14] 34 26 Ores, slag and ash 8[0.23] 35 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes Nil 36 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 6[0.14] 37 29 Organic chemicals 6[0.14] 38 30 Pharmaceutical products 8[0.23] 39 31 Fertilizers Nil 40 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 3[0.05] 41 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations 6[0.14] 42 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modeling pastes, "dental waxes" and dental preparations with a basis of plaster 6[0.14] 43 35 Albumin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merated 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 lengthwise, sliced or peeled, whether or not planed, sanded or end jointed, of a thickness exceeding 6 mm Nil 67 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm 6[0.14] 68 4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-join ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -coloured, surface-decorated or printed, in rolls or sheets 6[0.14] 87 4804 Uncoated craft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 6[0.14] 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 6[0.14] 89 4806 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets 6[0.14] 90 4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets 6[0.14] 91 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 6[0.14] 92 4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets 6[0.14] 93 4810 Paper and paperboard, coated o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ections and book covers, of paper or paperboard 7[0.21] 104 4821 Paper or paperboard labels of all kinds, whether or not printed 7[0.21] 105 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 7[0.21] 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 7[0.21] 107 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans 6[0.14] 108 50 Silk 6[0.14] 109 51 Wool, fine or coarse animal hair, horsehair yarn and woven fabrics 6[0.14] 110 5201 Cotton, not carded or combed 3[0.05] 111 5202 Cotton waste (including yarn waste and garnetted stock) 3[0.05] 112 5203 Cotton, carded or combed 3[0.05] 113 5204 Cotton sewing thread, whether or not put up for retail sale 3[0.05] 114 5205 Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale 4[0.07] 115 5206 Cotton yarn (other than sewing thread), containing le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therwise processed for spinning 4[0.07] 135 5505 Waste (including noils, yarn waste and garneted stock) of man-made fibres 4[0.07] 136 5506 Synthetic staple fibres, carded, combed or otherwise processed for spinning 4[0.07] 137 5507 Artificial staple fibres, carded, combed or otherwise processed for spinning 4[0.07] 138 5508 Sewing thread of man-made staple fibres, whether or not put up for retail sale 4[0.07] 139 5509 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale 4[0.07] 140 5510 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale 4[0.07] 141 5511 Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale 4[0.07] 142 5512 Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres 6[0.14] 143 5513 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170g/m2 6[0.14] 144 5514 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated 5[0.09] 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 5[0.09] 172 7210 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated 5[0.09] 173 7211 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated 5[0.09] 174 7212 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated 5[0.09] 175 7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel 5[0.09] 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 5[0.09] 177 7215 Other bars and rods of iron or non-alloy steel 5[0.09] 178 7216 Angles, shapes and sections of iron or non-alloy steel 5[0.09] 179 7217 Wire of iron or non-alloy steel 5[0.09] 180 7218 Stainless steel in ingots or other primary forms; semi-finished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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 5[0.09] 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 5[0.09] 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 5[0.09] 202 7311 Containers for compressed or liquefied gas, of iron or steel 5[0.09] 203 7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated 5[0.09] 204 7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted doubl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 224 7407 Copper bars, rods and profiles 5[0.09] 225 7408 Copper wire 5[0.09] 226 7409 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm 5[0.09] 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 5[0.09] 228 7411 Copper tubes and pipes 5[0.09] 229 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 5[0.09] 230 7413 Stranded wire, cables, plated bands and the like, of copper, not electrically insulated 5[0.09] 231 7414 Omitted - 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 5[0.09] 233 7416 Omitted - 234 7417 Omitted - 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 5[0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 258 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal 6[0.14] 259 83 Miscellaneous articles of base metal 6[0.14] 260 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 5[0.09] 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 5[0.09] 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 4[0.07] 263 8701 Tractors (other than tractors of heading 8709) 4[0.07] 264 8702 Motor vehicles for the transport of ten or more persons, including the driver 4[0.07] 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 4[0.07] 266 8704 Motor vehicles for the transport of goods 4[0.07] 267 8705 Special purpose motor vehicles, other than those principally d ..... 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