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

EXP-2 filing requirement: exporters must follow notification procedure or claim refund for GTA service tax.
EXP-2 filing for exemption on GTA service tax requires exporters to follow the procedure in Notification No. 31/2012-ST; alternatively an exporter may pay the tax and claim refund under Rule 5 of the CENVAT Credit Rules, 2004. Notification No. 4/2015-ST added "land customs station" but did not remove the EXP-2 requirement, so the prescribed EXP-2/notification procedure remains applicable for export-related GTA services.