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

[Rajagopalan Ranganathan]

Sir,

In respect of Goods Transport Agency service service tax on such service is liable to be paid 100% either by the consignee or consignor. In the case of export the exporter has to be the service tax. If he does not want to pay service tax on such service he has to follow the procedure prescribed by Notification No. 31/2012-ST dated 20.6.2012 (with effect from 1.7.2012).

OR

You can pay the service tax on such service and then claim the refund of the same under rule5 of CENVAT Credit Rules, 2004 as amended with effect from 14.3.2006.

[YAGAY andSUN]

We have read somewhere in the Budget 2015 that there is no requirement to furnish EXP- 2 w.e.f. 01-04-2015. Will explore and share with you.

[HARIDAS Sreedharan]

Any feed back on the query raised by Mr Snehal Shah?

HARIDAS

[Rajagopalan Ranganathan]

Sir,

Notification No. 31/2012-ST dated 20.6.2012 was amended by Notification No. 4/2015-ST dated 1.3.2012 by inserting the words "port. airport or land customs station" for the words "port or airport." This is the only amendment made to Notification No. 31/2012-ST. I have not come across any other amendment to Notification No.31/2012-ST. Therefore the filing of EXP-2 by an exporter of service prevails.

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.