TaxTMI 
TaxTMI 
Rebate of service tax paid (hereinafter referred to as rebate) on the taxable services which are received by an exporter of goods (hereinafter referred to as the exporter) and used for export of goods
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....after referred to as rebate) on the taxable services which are received by an exporter of goods (hereinafter referred to as the exporter) and used for export of goods, subject to the extent and manner specified herein below, namely:- Provided that- (a) the rebate shall be granted by way of refund of service tax paid on the specified services. Explanation. - For the purposes of this notification,- (A) "specified services" means- ^1[(i) in the case of excisable goods, taxable services that have been used beyond factory or any other place or premises of production or manufacture of the said goods, for their export;] ii. in the case of goods other than (i) above, taxable services used for the export of said goods; but shall not include any service mentioned in sub-clauses (A), (B), (BA) and (C) of clause (l) of rule (....
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....; (ii) no further rebate shall be claimed in respect of the specified services, under procedure specified in paragraph 3 or in any other manner, including on the ground that the rebate obtained is less than the service tax paid on the specified services; (iii) conditions of the notification have been fulfilled; (e) service tax paid on the specified services eligible for rebate under this notification, shall be calculated by applying the rate prescribed for goods of a class or description, in the Schedule, as a percentage of the FOB value of the said goods; (f) amount so calculated as rebate shall be deposited in the bank account of the exporter; (g) shipping bill or bill of export on which rebate has been claimed on the basis of rate specified in the Schedule, by way of procedure specified in this paragraph, shall not be used for rebate claim on the basis of documents, specified in paragraph 3; (h) where the rebate involved in a shipping bill or bill of export is less than rupees fif....
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....l be the date on which the proper officer of Customs makes an order permitting clearance and loading of the said goods for exportation under section 51 of the Customs Act, 1962 (52 of 1962); (h) where the total amount of rebate sought under a claim is upto 0.50% of the total FOB value of export goods and the exporter is registered with the Export Promotion Council sponsored by Ministry of Commerce or Ministry of Textiles, Form A-1 shall be submitted along with relevant invoice, bill or challan, or any other document for each specified service, in original, issued in the name of the exporter, evidencing payment for the specified service used for export of the said goods and the service tax paid thereon, certified in the manner specified in sub-clauses (A) and (B): (A) if the exporter is a proprietorship concern or partnership firm, the documents enclosed with the claim shall be self-certified by the exporter and if the exporter is a limited company, the documents enclosed with the claim shall be certified by the person authorised by the Board of Directors; &....
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....) Where any rebate of service tax paid on the specified services has been allowed to an exporter on export of goods but the sale proceeds in respect of said goods are not received by or on behalf of the exporter, in India, within the period allowed by the Reserve Bank of India under section 8 of the Foreign Exchange Management Act, 1999 (42 of 1999), including any extension of such period, such rebate shall be deemed never to have been allowed and may be recovered under the provisions of the said Act and the rules made thereunder; (5) This notification shall come into effect on the 1 st day of July, 2012. Form A - 1 Application for claiming rebate of service tax paid on specified services used for export of goods, under Notification No.___ / 20__-ST To, The Deputy/Assistant Commissioner of Central Excise Sir, I/We claim rebate of Rs........... (Rupees in words), under Notification No.____ dated______ , in respect of service tax paid on the specified services used for export of goods. 1. Name of the exporter: 2. Membership number of the Export Council: 3. Name of the Export Council: 4. Address of the registered / head office of exporter: 5. Teleph....
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....horised to sign on behalf of the exporter; electronic rebate of service tax has not been received from customs on the shipping bills on which rebate is claimed; (ii) no CENVAT credit of service tax paid on the specified services used for export of goods has been taken/shall be taken under the CENVAT Credit Rules, 2004; (iii) rebate has been claimed for service tax which has been actually paid on the specified services used for export of goods; (iv) I / we shall maintain records pertaining to the specified services used for export of goods and shall make available, at the declared premises, at all reasonable time, such records for inspection and examination by the Central Excise Officer authorised in writing by the jurisdictional Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be. Date: Place: Signature and full address of Exporter (Affix stamp) Form A-2 Declaration by an exporter, for obtaining Service Tax Code (referred under paragraph 2 (c) and 3(d) of Notification No. ___ /20__- ST dated __________) 1. Name of the exporter: 2. Address of the registered office or head office of....
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....and nuts, peel of citrus fruit or melons ^6[0.14] 9 09 Coffee, tea, mate and spices ^6[0.14] 10 10 Cereals ^6[0.14] 11 11 Products of the milling industry; malt; starches; inulin; wheat gluten. ^6[0.14] 12 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial and medicinal plants; straw and fodder ^6[0.14] 13 13 Lac; gums, resins and other vegetable saps and extracts ^6[0.14] 14 14 Vegetable plaiting materials; vegetable products, not elsewhere specified or included. ^6[0.14] 15 15 Animal or vegetable fats and oils and their cleavage products prepared edible fats; animal or vegetable waxes ^6[0.14] 16 16 Preparations of meat, or fish or of crustaceans, molluscs or other aquatic invertebrates ^6[0.14] 17 17 Sugars and sugar confectionery ^6[0.14] 18 18 Cocoa and cocoa preparations ^6[0.14] 19 19 Preparations of cereals, flour, starch or milk; pastry cooks' products ^6[0.14] 20 20 Preparation of vegetables, fruits, nuts or other parts of plants ^8[0.23] 21 21 Miscellaneous edible prepa....
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....e-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modeling pastes, "dental waxes" and dental preparations with a basis of plaster ^6[0.14] 43 35 Albuminoidal substances; modified starches; glues; enzymes ^6[0.14] 44 36 Explosives ^6[0.14] 45 37 Photographic or cinematographic goods ^6[0.14] 46 38 Miscellaneous chemical products ^6[0.14] 47 39 Plastics and articles thereof ^6[0.14] 48 40 Rubber and articles thereof ^4[0.07] 49 41 Raw hides and skins (other than fur skins) and leather ^3[0.05] 50 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material ^6[0.14] 51 4202 Trunks, suit-cases, vanity-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, handba....
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....licing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm ^6[0.14] 68 4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed ^6[0.14] 69 4410 Particle board, oriented strand board (OSB) and similar board (for example wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances ^6[0.14] 70 4411 Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances ^6[0.14] 71 4412 Plywood, veneered panels and similar laminated wood ^6[0.14] 72 4413 Densified wood, in blocks, plates, strips or profile shapes ^6[0.14] 73 4414 Wooden frames for paintings, photographs, mirrors or similar objects ^6[0.14] 74 4415 Packing cases, boxes, crates, drums and s....
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....ard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets ^6[0.14] 91 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 ^6[0.14] 92 4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets ^6[0.14] 93 4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface - coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size ^6[0.14] 94 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 ....
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.... paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres ^7[0.21] 107 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans ^6[0.14] 108 50 Silk ^6[0.14] 109 51 Wool, fine or coarse animal hair, horsehair yarn and woven fabrics ^6[0.14] 110 5201 Cotton, not carded or combed ^3[0.05] 111 5202 Cotton waste (including yarn waste and garnetted stock) ^3[0.05] 112 5203 Cotton, carded or combed ^3[0.05] 113 5204 Cotton sewing thread, whether or not put up for retail sale ^3[0.05] 114 5205 Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale ^4[0.07] 115 5206 Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale ^4[0.07] 116 5207 Cotton yarn (other than sewing thread) put up for retail sale ^4[0.07] 117 5208 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 ^6[0.14] 118 5209 Woven fabrics of cotton....
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....carded, combed or otherwise processed for spinning ^4[0.07] 137 5507 Artificial staple fibres, carded, combed or otherwise processed for spinning ^4[0.07] 138 5508 Sewing thread of man-made staple fibres, whether or not put up for retail sale ^4[0.07] 139 5509 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale ^4[0.07] 140 5510 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale ^4[0.07] 141 5511 Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale ^4[0.07] 142 5512 Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres ^6[0.14] 143 5513 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170g/m2 ^6[0.14] 144 5514 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2 ^6[0.14] 145 5515 Other woven fabrics of synthetic staple f....
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....finished products of iron or non-alloy steel ^5[0.09] 170 7208 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated ^5[0.09] 171 7209 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated ^5[0.09] 172 7210 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated ^5[0.09] 173 7211 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated ^5[0.09] 174 7212 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated ^5[0.09] 175 7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel ^5[0.09] 176 7214 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling ^5[0.09] 177 7215 Other bars and rods of iron or non-alloy steel ^5[0.09] 178 7216 Angles, shapes and sections o....
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...., open seam or welded, riveted or similarly closed), of iron or steel ^5[0.09] 198 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel ^5[0.09] 199 7308 Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel ^5[0.09] 200 7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment ^5[0.09] 201 7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or ther....
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.... 216 7325 Other cast articles of iron or steel ^5[0.09] 217 7326 Other articles of iron and steel ^5[0.09] 218 7401 Copper mattes; cement copper (precipitated copper) ^5[0.09] 219 7402 Unrefined copper; copper anodes for electrolytic refining ^5[0.09] 220 7403 Refined copper and copper alloys, unwrought ^5[0.09] 221 7404 Copper waste and scrap ^5[0.09] 222 7405 Master alloys of copper ^5[0.09] 223 7406 Copper powders and flakes ^5[0.09] 224 7407 Copper bars, rods and profiles ^5[0.09] 225 7408 Copper wire ^5[0.09] 226 7409 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm ^5[0.09] 227 7410 Copper foil (whether or not printed or backed with paper, per board , plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm ^5[0.09] 228 7411 Copper tubes and pipes ^5[0.09] 229 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) ^5[0.09] 230 7413 Stranded wire, cables, plated bands and the like, of copper, not electrically insulated ....
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....lined or heat-insulated, but not fitted with mechanical or thermal equipment ^5[0.09] 250 7613 Aluminium containers for compressed or liquefied gas ^5[0.09] 251 7614 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated ^5[0.09] 252 7615 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium ^5[0.09] 253 7616 Other articles of aluminium ^5[0.09] 254 78 Lead and articles thereof ^4[0.07] 255 79 Zinc and articles thereof ^4[0.07] 256 80 Tin and articles thereof ^4[0.07] 257 81 Other base metals; cermets, articles thereof ^4[0.07] 258 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal ^6[0.14] 259 83 Miscellaneous articles of base metal ^6[0.14] 260 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof ^5[0.09] 261 85 Electrical machinery and equipment and parts thereof ; sound recorders and rep....