Government of India
Ministry of Finance
(Department of Revenue)
Notification
No.18/2009 – Service Tax
New Delhi, the 7th July, 2009
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section
93 of the Finance Act,
1994 (32 of 1994) (hereinafter referred to as the said Act), the Central
Government, on being satisfied that it
is necessary in the public interest so to do, hereby exempts the taxable service
received by an exporter of goods (hereinafter referred to as the exporter) and
used for export of goods (hereinafter referred to as the said goods), of the
description specified in column (3) of the Table below (hereinafter referred to
as the specified service), pertaining to sub-clauses of clause (105) of section
65 of the said Act specified in the corresponding entry in column (2) of the
said Table, from the whole of the service tax leviable thereon under section 66
and section 66A of the said Act, subject to the conditions specified in column
(4) of the said Table, namely:-
Table
| Serial
No. |
Sub-clause |
Description of the taxable service
|
Conditions |
| (1) |
(2) |
(3) |
(4) |
| 1. |
(zzp) |
Service provided to an exporter for transport of the said goods by road
from any container freight station or inland container depot to the port or
airport, as the case may be, from where the goods are exported; or
Service provided to an exporter in relation to transport of said goods by road
directly from their place of removal, to an inland container depot, a container
freight station,
a port or airport, as the case may be, from where the goods are
exported. |
The exporter shall have to produce the consignment
note, by whatever name called, issued in his name. |
| 2. |
(zzb) |
Service provided by a commission agent located
outside India and engaged under a contract or agreement or any other
document by the exporter in India, to act on behalf of the exporter, to
cause sale of goods exported by him. |
(1)The exporter shall declare the amount of
commission paid or payable to the commission agent in the shipping bill
or bill of export, as the case may be.
in the shipping bill or bill of export, as the case may be.
(2) The exemption shall be
limited to one per cent of the free on board value of export goods for
which the said service has been used.
(3) The exemption shall not be available on the export of canalised
item, project export, or export financed under lines of credit extended
by Government of India or EXIM Bank, or export made by Indian partner in
a company with equity participation in an overseas joint venture or
wholly owned subsidiary.
(4) The exporter shall submit with the half yearly return after
certification of the same as specified in clause (g) of the proviso-
(i) the original documents showing actual payment of commission to the
commission agent; and
(ii) a copy of the agreement or contract entered into between the
commission agent located outside India and the exporter in relation to
sale of export goods, outside India:
|
Provided that-
(a) the exemption shall be available to an exporter who,-
(i) informs the Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise, as the case may be, having jurisdiction over the
factory or the regional office or the head office, as the case may be, in Form
EXP1, before availing the said exemption;
(ii) is registered with an export promotion council sponsored by the Ministry of
Commerce or the
Ministry of Textiles, as the case may be;
(iii) is a holder of Import-Export Code Number;
(iv) is registered under section 69 of the said Act;
(v) is liable to pay service tax under sub-section (2) of section 68 of said
Act, read with sub- clause (iv) or sub-clause (v) of clause (d) of sub-rule (1)
of rule 2 of the Service Tax Rules,1994, for the specified service;
(b) the invoice, bill or challan, or any other document issued by the service
provider to the exporter, on
which the exporter intend to avail exemption, shall be issued in the name of the
exporter, showing that the exporter is liable to pay the service tax in terms of
item (v) of clause (a);
(c) the exporter availing the exemption shall file the return in Form EXP2 every
six months of the financial year, within fifteen days of the completion of the
said six months;
(d) the exporter shall submit with the half yearly return, after certification,
the documents in original
specified in clause (b) and the certified copies of the documents specified in
column (4) of the said Table;
(e) the documents enclosed with the return shall contain a certification from
the exporter or the authorised person, to the effect that taxable service to
which the document pertains, has been received and used for export of goods by
mentioning the specific shipping bill number on the said document.
(f) where the exporter is a proprietorship concern or partnership firm, the
documents enclosed with the
return shall be certified by the exporter himself and where the exporter is a
limited company, the documents enclosed with the return shall be certified by
the person authorised by the Board of Directors;
(g) where the amount of service tax in respect of the service specified against
serial No. 2 of the Table
exceeds one per cent. of the free on board value of the export then, the amount
in excess of the said one per cent. shall be paid within the period specified
under rule 6 of the Service Tax Rules, 1994;
[F.No.341/15/2007-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Form- EXP1
[see Paragraph (a)(i)]
S.No----------------------
To,
(to be filled in by the office of jurisdictional
Assistant / Deputy Commissioner)
The Deputy Commissioner /Assistant Commissioner of Central Excise
Sir,
I/We intend to avail the exemption from service tax under Notification
No.18/2009-ST, dated……………in respect of services for transport of said goods by
road or services provided by a commission agent located outside India, which
have been used for export of goods and the relevant particulars are as follows.
1. Name of the exporter.
2. Service Tax Registration No.
3. Division ……… Commissionerate ……………
4 Membership No. the Export Council
5 Name of the Export Council
6. Address of the registered / head office of exporter:
7. Tel. No. and e-mail ID of the exporter……..:
8. Import -Export Code No…………..
9. Details of Bank Account (Name of Bank, branch address and account number)
I/we undertake that I/we shall comply with the conditions laid down in the said
notification and in case of any change in aforementioned particulars, I/We shall
intimate the same.
Date:
Place: Signature and full address of Exporter
(Affix stamp)
Receipt (to be given by office of Assistant Commissioner/ Deputy Commissioner
having jurisdiction)
Received Form EXP1 dated --/--/-- submitted by _____ _( name of the exporter).
The said intimation is accepted and given acknowledgment No. ( S. No. Above)
For Assistant, / Deputy Commissioner
(Stamp)
Form- EXP2
[see Paragraph (c))]
To,
The Deputy Commissioner /Assistant Commissioner of Central Excise
Sir,
I/We have availed exemption of service tax under Notification No.18/2009-ST.
dated 7th July, 2009
in respect of services, namely, the services provided for transport of said
goods by road services provided
by a commission agent, located outside India and have used the same for export
of goods during the period from …… to….. .. and the relevant particulars are as
follows.
1. Name of the exporter.
2. Address of the registered / head office of exporter
3. Tel. No. and e-mail ID of the exporter……..:
4. Service Tax Registration No.
5. Division ……… Commissionerate ……………
6. Membership No. Of the Export Council
7. Import Export Code No…………..
8. Name of the Export Council
9. Details of Bank Account (Name of Bank, branch address and account number)
Table-A
| SL NO |
Details of goods exported (on which
exemption of service tax availed) during the six months ending
on………………………….. |
| Details of Shipping Bill/ Bill of export
(Please enclose self attested copy of Shipping Bill or Bill of Export)
and Details of goods exported (in case of exports of more than one
commodity, please fill in the proforma, commodity-wise) |
| No |
Date |
Date of Let export order |
Export invoice no |
Date |
Description of goods exported |
Quantity
(please mention the unit)
|
FOB value
(in rupees in lakh)
|
| |
|
|
|
|
Table-‘B’
| Details of specified services
used for export of goods, covered under |
Details of |
Total amount |
| the Shipping Bill or Bill of Export
mentioned in Table ‘A’’ in respect of which the exemption has been
availed during the six months ending on………………………….. |
Documents attached showing the use of such services
for export, the details of which are mentioned in Table ‘A’
(self attested)
|
of service tax claimed as exemption
(rupees in
lakhs)
|
| Name of service provid er |
Address of service provider |
Invoice no |
Date |
Description of specified service |
Classificatio
n
under
the
Finance
Act,
1994 |
|
|
| |
|
|
|
|
|
|
|
|
9. Declaration:-
I / We hereby declare that-
(i) I have complied with all the conditions mentioned in notification
No18/09-ST, dated 7th July, 2009;
(ii) the information given in this application form is true, correct and
complete in every respect and that I
am authorised to sign on behalf of the exporter;
(iii) no CENVAT credit of service tax paid on the specified services used for
export of said goods taken under the CENVAT Credit Rules, 2004;
(iv) I / we, am/ are enclosing all the required documents.
Further, I understand that failure to file the return within stipulated time or
non-enclosure of the required document, duly certified, would debar me/us for
the refund claimed aforesaid.
Date:
Place: Signature and full address of Exporter
(Affix stamp)
Enclosures: as above