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of <h1>India exempts export-related transport services from service tax under amended Notification No. 17/2009. Exporters need proof of use.</h1> Notification No. 40/2009-Service Tax, issued by the Government of India, amends Notification No. 17/2009-Service Tax, dated July 7, 2009. It exempts certain specified taxable services received by exporters and used for exporting goods. Specifically, it includes services related to the transport of export goods via national waterways, inland water, and coastal shipping. Exporters must provide a Bill of Lading or Consignment Note and evidence that the transport services are used for exporting the relevant goods. This amendment is made under the authority of the Finance Act, 1994, in the public interest.
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