TaxTMI 
TaxTMI 
Exemption by way of refund of service tax paid on the specified services used for export of the goods
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....b-clauses of clause (105) of section 65 of the said Act, received by an exporter of goods (hereinafter referred to as the exporter) and used for export of goods (hereinafter referred to as said goods), from the whole of the service tax leviable thereon under section 66 and section 66A of the said Act, subject to the specified conditions: Provided that- (a) the exemption shall be provided by way of refund of service tax paid on the specified services used for export of the said goods; (b) the exemption shall be claimed either on the basis of rates specified in the Schedule of rates annexed to this notification(hereinafter referred to as the Schedule), as per the procedure specified in paragraph 2 or on the basis of documents, as per the procedure specified in paragraph 3; (c) no CENVAT credit of service tax paid on the specified services used for export of the said goods has been taken under the CENVAT Credit Rules, 2004; (d) the exemption shall not be claimed by a Unit or Developer of a Special Economic Zone; (2) the exemption shall be given effect to in the following manner, namely:- (a) manufacturer-exporter, who is registered as an assessee under....
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.... and used for export of the said goods shall not be eligible to claim exemption for the specified service; (c) exemption by way of refund claimed by following the procedure specified in this paragraph shall be subject to the conditions specified against the specified service in column (4) of the said Table; (d) the manufacturer-exporter, who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, shall file a claim for refund of service tax paid on the specified service to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of manufacture in Form A-1; (e) the exporter who is not so registered under the provisions referred to in clause (d), shall before filing a claim for refund of service tax, file a declaration in Form A-2; seeking allotment of service tax code, to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the registered office or the head office, as the case may be, of such exporter; (f) the Assistant Commiss....
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....ng bill number; (k) where the total amount of refund sought under a claim is more than 0.25% of the total FOB value of export goods, the procedure specified in clause (j) above shall stand modified to the extent that the certification prescribed thereon, in sub-clauses (A) and (B) shall be made by the Chartered Accountant who audits the annual accounts of the exporter for the purposes of the Companies Act, 1956 (1 of 1956) or the Income Tax Act, 1961(43 of 1961), as the case may be; (l) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall, after satisfying himself,- (i) that the service tax refund claim filed in Form A-1; is complete in every respect; (ii) that the specified documents have been enclosed after due certification; (iii) that refund has not been already received on the shipping bills or bills of export on the basis of procedure prescribed in paragraph 2;and (iv) that the refund claimed is arithmetically accurate, refund the service tax paid on the specified service within a period of one month from the receipt of said claim: Provided that....
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....ransport of export goods directly from the place of removal, to inland container depot or port or airport, as the case may be, from where the goods are exported. (i) exporter shall certify that the benefit of exemption provided vide notification number 18/2009-S.T. has not been claimed; and (ii) details, those are specified in the invoice of exporter relating to export goods, are specifically mentioned in the lorry receipt or consignment note or transporters' invoice and the corresponding shipping bill; (iii) invoice issued by the exporter in relation to export goods shall indicate the inland container depot or port or airport from where the goods are exported. 7. (zzzp) (i) Service provided for transport of said goods from the inland container depot to the port of export, and (ii) services provided to an exporter in relation to transport of export goods directly from the place of removal to inland container depot or port or airport, as the case may be, from where the goods are exported. 8. (zzzd) Specialized cleaning services namely disinfecting, exterminating, sterilizing or fumigating of containers used for export of said goo....
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....; (b) description of export goods; (c) number and date of the invoice issued by the exporter relating to export goods; (d) details of all the charges, whether or not reimbursable, collected by the clearing and forwarding agent from the exporter in relation to export goods; (ii) details of other taxable services provided by the said clearing and forwarding agent and received by the exporter, whether or not relatable to export goods. 16. classified under any sub-clause of clause (105) of section 65. Payment of service tax paid on services commonly known as terminal handling charges in relation to export goods exported by the exporter 17. (zzzzl) Service provided for transport of export goods through national waterway, inland water and coastal shipping. (i) The exporter shall- (a) produce the Bill of Lading or a Consignment Note or a similar document by whatever name called, issued by name; (b) produce evidence to the effect that the said transport is provided for export of said goods. 18. (zzm) Service provided by airports authority or any other person in any airport in respect of the export of said goods. ....
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.... 17 Sugars and sugar confectionery 0.10 18 18 Cocoa and Cocoa preparations 0.10 19 19 Preparations of cereals, flour, starch or milk; pastry cooks' products 0.10 20 20 Preparation of Vegetables, Fruits, nuts or other parts of plants 0.20 21 21 Miscellaneous Edible Preparations 0.10 22 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter not flavoured; ice and snow 0.10 23 2202 Waters, including mineral waters and aerated waters containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 0.10 24 2203 Beer made from malt 0.10 25 2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 0.10 26 2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 0.10 27 2206 Other fermented beverages (for example cider, perry, mead); mixtures of fermented beverage....
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....ity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paper-board, or wholly or mainly covered with such materials or with paper 0.10 52 4203 Articles of apparel and clothing accessories, of leather or of composition leather 0.10 53 4204 Omitted - 54 4205 Other articles of leather or of composition leather 0.10 55 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons 0.10 56 4301 Raw fur skins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of headings 4101, 4102 or 4103 Nil 57 4302 Tanned or dress....
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....d, in blocks, plates, strips or profile shapes 0.10 73 4414 Wooden frames for paintings, photographs, mirrors or similar objects 0.10 74 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, Box pallets and other load boards, of wood; pallet collars of wood 0.10 75 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves 0.10 76 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 0.10 77 4418 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, Shingles and shakes 0.10 78 4419 Tableware and kitchenware, of wood 0.10 79 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in chapter 94 0.10 80 4421 Other articles of wood 0.10 81 45 Cork And Articles Of Cork Nil 82 46 Manufactures of straw, of esparto or of other....
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.... 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 0.10 95 4812 Filter blocks, slabs and plates, of paper pulp 0.10 96 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 0.10 97 4814 Wallpaper and similar wall coverings; window transparencies of paper 0.10 98 4815 Deleted - 99 4816 Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 0.10 100 4817 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 0.15 101 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in roll....
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.... Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 0.10 118 5209 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2 0.10 119 5210 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2 0.10 120 5211 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2 0.10 121 5212 Other woven fabrics of cotton 0.10 122 53 Other Vegetable Textile Fibres; Paper yarn and Woven Fabrics of Paper yarn 0.10 123 5401 Sewing thread of man-made filaments, whether or not put up for retail sale 0.05 124 5402 Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex 0.05 125 5403 Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex 0.05 126 5404 Synthetic monofilame....
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.... 145 5515 Other woven fabrics of synthetic staple fibres 0.10 146 5516 Woven fabrics of artificial staple fibres 0.10 147 56 Wadding, Felt and Non-Woven; special yarns; twine, cordage, ropes and cables and Articles thereof 0.10 148 57 Carpets and Other Textile Floor Coverings 0.10 149 58 Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery 0.10 150 59 Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a kind suitable for Industrial use 0.10 151 60 Knitted or crocheted fabrics 0.10 152 61 Articles of Apparel and Clothing Accessories, Knitted or Crocheted 0.15 153 62 Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted 0.15 154 63 Other Made Up Textiles Articles; Sets; Worn Clothing and Worn Textile Articles; Rags 0.15 155 64 Footwear, gaiters and the like; parts of such articles 0.10 156 65 Headgear and parts thereof 0.05 157 66 Umbrellas, sun umbrellas, walking-sticks, whips, riding-crops and parts thereof 0.03 158 67 Prepared feathers a....
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....n-alloy steel 0.15 180 7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel 0.03 181 7219 Flat-rolled products of stainless steel, of a width of 600 mm or more 0.03 182 7220 Flat-rolled products of stainless steel, of a width of less than 600 mm 0.03 183 7221 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel 0.03 184 7222 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel 0.03 185 7223 Wire of stainless steel 0.15 186 7224 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel 0.03 187 7225 Flat-rolled products of other alloy steel, of a width of 600 mm or more 0.03 188 7226 Flat-rolled products of other alloy steel, of a width of less than 600 mm 0.03 189 7227 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel 0.03 190 7228 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel 0.03 191....
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....slings and the like, of iron or steel, not electrically insulated 0.05 204 7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing of iron or steel 0.05 205 7314 Cloth (including endless bands), Grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel 0.05 206 7315 Chain and parts thereof, of iron or steel 0.05 207 7316 Anchors, grapnels and parts thereof, of iron or steel 0.05 208 7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper 0.15 209 7318 Screws, bolts, nuts, coach-screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel 0.15 210 7319 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins, of iron or steel, not elsewhere specified....
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....ashers) and similar articles, of copper 0.15 233 7416 Deleted - 234 7417 Deleted - 235 7418 Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper 0.15 236 7419 Other articles of copper 0.15 237 75 Nickel and articles thereof 0.03 238 7601 Unwrought aluminium 0.03 239 7602 Aluminium waste and scrap 0.03 240 7603 Aluminium powders and flakes 0.03 241 7604 Aluminium bars, rods and profiles 0.03 242 7605 Aluminium wire 0.03 243 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm 0.03 244 7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2mm 0.03 245 7608 Aluminium tubes and pipes 0.15 246 7609 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 0.15 247 7610 Aluminium structures (excluding prefabricated buildin....
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....an tractors of heading 8709) 0.05 264 8702 Motor vehicles for the transport of ten or more persons, including the driver 0.05 265 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars 0.05 266 8704 Motor vehicles for the transport of goods 0.05 267 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile radiological units) 0.05 268 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 0.05 269 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 0.05 270 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 0.05 271 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of....