The major changes summarily include

 (i) extend the period of filing of refund claim by the exporter from 60 days to six month and from the end of the quarter to which such refund claim pertains; and

(ii) allow refund on testing service, without any copy of agreement with the buyer of goods, if such testing and analysis is statutorily stipulated by domestic rules and regulations.

(iii) inclusion of services rendered by clearing and forwarding agent in relation to export goods exported by the exporter

(iv) benefit is also available on goods exported under drawback

(v) limit of 2% increased to 10% in case of Services provided by a commission agent, located outside India

Relevant Notifications and Circulars are Not.No.32/2008-ST dated 18.11.2008, Not. No.33/2008-ST dated 07.12.2008 and Circular No. 106 /9 /2008-ST dated 11.12.2008

Notification No. 41/2007-ST, dated 6/10/2007

Export refund period extended and refund scope broadened to include mandated testing, C&F, and commission agent services. Extension of refund claim period to six months from the quarter-end and an expanded refund scope: testing and analysis services mandated by domestic law may obtain refunds without buyer agreements; clearing and forwarding agent services related to exports are covered; refunds apply to goods exported under drawback; and the benefit for services by commission agents located outside India has been increased. Changes implemented via notifications and a circular amending Notification No. 41/2007-ST.