https://www.taxtmi.com/forum/issue?id=108364 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. en-us Fri, 03 Apr 2015 13:33:41 +0530 Thu, 23 Jan 2025 15:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108364 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. Discussion-Forum Service Tax Fri, 03 Apr 2015 13:33:41 +0530 https://www.taxtmi.com/forum/issue?id=108364