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List of Services for the purpose of Export or Import

Surender Gupta
Place of supply rules govern export or import classification of services based on where immovable property or service performance occurs. Services related to immovable property situated outside the jurisdiction are treated as exports, and those related to immovable property situated inside the jurisdiction are treated as imports; listed examples include insurance, architectural, interior decoration, real estate agency, construction, site formation, dredging, survey and map making, and auction services. Separately, services provided partly or wholly outside the jurisdiction qualify as exports (and those provided partly or wholly inside qualify as imports), with examples including stock broking, courier, customs house agency, travel and tour services, freight and clearing agents, professional accountancy and secretarial services, security, market research, creative production, port services, and authorized vehicle service stations. (AI Summary)

Note: -  In the following paragraphs, only the classification of services for the purpose of import and export has been described. For other conditions to be complied with in respect of Export of Services or Import of Services, please visit 'Service Tax - Manual (e-book)' section of this website.

Export of Services in relation of services mentioned below provided in relation to immovable property situated outside India-Rule 3(1)(i)

Or

Import of Services in relation of services mentioned below provided in relation to immovable property situated in India-Rule 3(1)(i)

Sr. No.

Sub Clauses of Clause 105 of section 65

Type of Service

1.           

(d)

General Insurance Business

2.           

(p)

Architect

3.           

(q)

Interior Decorator

4.           

(v)

Real Estate Agent

5.           

(zzq)

Commercial or industrial construction

6.           

(zzza)

Site formation and clearance, excavation and earthmoving and demolition and such other similar activities

7.           

(zzzb)

Dredging

8.           

(zzzc)

Survey and map-making

9.           

(zzzh)

Construction of complex (residential)

10.      

(zzzr)

Auction Services

Export of Services in relation of services mentioned below provided partly outside  India or wholly outside India -Rule 3(1)(ii)

Or

Import of Services in relation of services mentioned below provided partly n  India or wholly in India -Rule 3(1)(ii)

Sr. No.

Sub Clauses of Clause 105 of section 65

Type of Service

1.           

(a)

Stock broker

2.           

(f)

Courier Agency

3.           

(h)

Custom House Agent

4.           

(i)

Steamer Agent

5.           

(j)

Clearing & Forwarding Agent

6.           

(l)

Air Travel Agent

7.           

(m)

Mandap keeper

8.           

(n)

Tour operator

9.           

(o)

Rent-a-Cab

10.      

(s)

Chartered Accountant

11.      

(t)

Cost Accountant

12.      

(u)

Company Secretary

13.      

(w)

Security Agency

14.      

(x)

Credit Rating Agency

15.      

(y)

Market Research Agency

16.      

(z)

Underwriting

17.      

(zb)

Photography

18.      

(zc)

Convention

19.      

(zi)

Video Production

20.      

(zj)

Sound Recording

21.      

(zn)

Port Services

22.      

(zo)

Authorized Service Station- Motor Car

23.&nbs

 

 

 

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