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Service Tax Refund to exporters through the Indian Customs EDI System (ICES)

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..... available to exporters (other than SEZ Units/Developers) on specified services used for export of goods covered in Notification 17/2009-ST dated 07.07.2009 (as amended) subject to certain conditions. In this connection, Honourable Finance Minister, had stated in his Budget Speech that There have been considerable difficulties in the sanction of refunds, relating to tax paid on services used for export of goods. propose to shortly introduce a scheme for the refund of these taxes on the lines of drawback of duties in a far more simplified and expeditious manner. 2. Accordingly, Government has proposed to introduce a simplified scheme for electronic. refund of service tax to exporters, on the lines of duty drawback. With the int .....

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..... against the said goods, as a percentage of the FOB value! 5. Exporters who do not like to obtain electronic STR on the basis of 'schedule of rates', but wish to opt for claiming STR on the basis of documents, through the Central Excise/Service Tax field formations should declare chapter/subheading number. as 9801 in the electronic Shipping Bill. Minimum STR will be Rupees Fifty for an electronic shipping bill. An exporter who wants to get the chapter/sub heading number amended, for any reason, can get the same carried out through the ICES service centre by filing an amendment request; amendment request can also be filed through ICEGATE using Remote EDI System (RES) software. Exporters can track the status of their refu .....

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..... n the Notification 17/2009-ST and obtain the same from jurisdictional central excise or service tax by following the procedure prescribed in the notification). In respect of exporters who already have their bank accounts registered for receiving drawback amount, no new/separate account will be necessary for receiving service tax refund; but they should register their central excise registration or service tax code number with Customs ICES using Annexure-A Form, if they wish to opt for electronic STR. An exporter availing drawback scheme cannot have separate bank accounts for drawback and service tax refund. 8. A new head of accounts under Major Head 0044- Service Tax has been opened, namely 00441082 for booking of consolidat .....

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