EXP-2 Return

[SNEHAL SHAH]

Dear sir,

As per New Budget 2015-16 , Is it compulsory for file EXP - 2 ( Vide Notification No. 31/2012 - Service Tax ) for Exemption availed on Service tax on transportation Services ( GTA ) ?

If there is no any requirement please guide to us and provide Notification or whatsoever .

Thanks and Regards,

SNEHAL SHAH

AI Summary

Uncertainty Over Filing EXP-2 for Service Tax Exemption on Transport Services; Notification No. 31/2012-ST Clarified A user inquired about the necessity of filing EXP-2 for service tax exemption on transportation services under the 2015-16 budget. One respondent explained that service tax for Goods Transport Agency services must be paid by the consignee or consignor, with specific procedures for exporters outlined in Notification No. 31/2012-ST. Another noted that there might be no requirement to file EXP-2 from April 2015, but needed to confirm. A further reply clarified that the only amendment to Notification No. 31/2012-ST was related to customs stations, indicating that the requirement to file EXP-2 still stands.