Indian Service Tax - Export of Services Rules 2005. Export of Services Rules, 2005 Short title and commencement.- These rules may be called the Export of Services Rules, 2005. They shall come into force on the 15th day of March, 2005. Definitions.- In these rules, unless the context otherwise requires,- “Act” means the Finance Act, 1994 (32 of 1994); “input” shall have the meaning assigned to it in clause (k) of rule 2 of the CENVAT Credit Rules, 2004; “input service” shall have the meaning assigned to it in clause (l) of rule 2 of the CENVAT Credit Rules, 2004. Export of taxable service.- The export of taxable service shall mean,- in relation to taxable services specified in sub-clauses (d), (p), (q), (v) and (zzq) of clause (105) of section 65 of the Act, such taxable services as are provided in relation to an immoveable property which is situated outside India; in relation to taxable services specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (s), (t), (u), (w), (x), (y), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi), (zzj), (zzl), (zzm), (zzn), (zzo), (zzp), (zzs), (zzt), (zzv), (zzw), (zzx) and (zzy) of clause (105) of section 65 of the Act, such services as are performed outside India: Provided that if such a taxable service is partly performed outside India, it shall be considered to have been performed outside India; in relation to taxable services, other than,- the taxable services specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (p), (q), (s), (t), (u), (v), (w), (x), (y), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi), (zzj), (zzl), (zzm), (zzn), (zzo), (zzp), (zzq), (zzs), (zzt), (zzv), (zzw), (zzx) and (zzy); and the taxable service specified in sub-clause (d) as are provided in relation to an immoveable property, of clause (105) of section 65 of the Act,- such taxable services which are provided and used in or in relation to commerce or industry and the recipient of such services is located outside India: Provided that if such recipient has any commercial or industrial establishment or any office relating thereto, in India, such taxable services provided shall be treated as export of services only if- order for provision of such service is made by the recipient of such service from any of his commercial or industrial establishment or any office located outside India; service so ordered is delivered outside India and used in business outside India; and payment for such service provided is received by the service provider in convertible foreign exchange; such taxable services which are provided and used, other than in or in relation to commerce or industry, if the recipient of the taxable service is located outside India at the time when such services are received. Explanation.- For the purposes of this rule “India” includes the designated areas in the Continental Shelf and Exclusive Economic Zone of India as declared by the notifications of the Government of India in the Ministry of External Affairs Nos. S.O.429(E), dated the 18th July, 1986 and S.O.643(E), dated the 19th September 1996. Export without payment of service tax.- Any service, which is taxable under clause (105) of section 65 of the Act, may be exported without payment of service tax. Rebate of service tax.- Where any taxable service is exported, the Central Government may, by notification, grant rebate of service tax paid on such taxable service or service tax or duty paid on input services or inputs, as the case may be, used in providing such taxable service and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification.
Get Sample Now Which service(s) are you interested in? Export Data Import Data Both Buyers Suppliers Both OR Exim Help + Exim News Date: 28-09-2023 Infra development is key for making India a $5 trillion economy: Nitin Gadkari Date: 28-09-2023 Canadian farmers may end up paying the price for Justin Trudeau's adventurism Date: 28-09-2023 Diamond industry associations ask members to temporarily stop import of rough diamonds Date: 28-09-2023 India's take-off moment is here, says NITI Aayog VC Suman Bery Date: 27-09-2023 Vivad se Vishwas: Govt accepts over 10k MSME claims worth Rs 256 cr for refunds Date: 27-09-2023 Traders flag slow labour-intensive exports' growth Date: 27-09-2023 Traders flag slow labour-intensive exports' growth Date: 27-09-2023 India keeps borrowing plan unchanged for Oct-March, introduces 50-year bond Date: 26-09-2023 Falling household savings a risk to India’s world-beating growth Date: 26-09-2023 Indian govt could sell wheat in open market to control price: Food Secretary What is New? Date: 25-09-2023 NOTIFICATION No. 47/2023- Central Tax Seeks to amend Notification No. 30/2023-CT dated 31st July, 2023 Date: 21-09-2023 Notification No. 68/2023 - Customs (N.T.) Exchange Rate Notification No. 68/2023-Cus (NT) dated 21.09.2023-reg. Date: 18-09-2023 Notification No. 46/2023-Central Tax Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s Inkuat Infrasol Pvt. Ltd. Date: 15-09-2023 Notification No. 56/2023-Customs Seeks to amend No. 19/2019-Customs Date: 15-09-2023 Notification No. 30/2023-Central Excise Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude and reduce the Special Additional Excise Duty on export of ATF Date: 15-09-2023 Notification No. 31/2023-Central Excise dated the 30th June, 2022 , to reduce the Special Additional Excise Duty on export of Diesel. Date: 15-09-2023 Notification No. 67/2023-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg. Date: 14-09-2023 Notification No. 54/2023-Customs seeks to amend notification no. 50/2017-Customs in order to amend various entries relating to Project Imports as a result of Project Import review. Date: 11-09-2023 Notification No. 09/2023-Customs (ADD) Seeks to impose ADD on imports of " Flat base steel wheels" originating in and exported from China PR for a period of 5 years. Date: 06-09-2023 NOTIFICATION No. 45/2023 – Central Tax Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017.
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