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<h1>India Exempts Service Tax on Key Export Services Under Notification No. 31/2012, Effective July 1, 2012</h1> The Indian government issued Notification No. 31/2012 - Service Tax, effective from July 1, 2012, exempting service tax on specified services received by exporters of goods. This exemption applies to services related to the transportation of goods by a goods transport agency from a container freight station or inland container depot to a port, airport, or land customs station for export. Exporters must meet conditions such as registration with an export promotion council, holding an Import-Export Code, and filing returns in Form EXP2 every six months. The exemption is contingent on compliance with specified documentation and certification requirements.