TMI BlogExemption by way of refund of service tax paid on the specified services used for export of the goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... specified in column (3) of the Table below (hereinafter referred to as specified services) falling under sub-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 68 of the said Act on the specified service provided to the exporter 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for export of the said goods under the shipping 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transport of said goods from the inland container depot to the port of export; (ii) Service 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. (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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported by the exporter. Exporter shall produce,- (i) invoice issued by clearing and forwarding agent for providing services specified in column (3) specifying,- (a) number and date of shipping bill; (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 evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vegetable Saps and Extracts 0.10 14 14 Vegetable plaiting materials; vegetable products, not elsewhere specified or included. 0.10 15 15 Animal or Vegetable fats and oils and their Cleavage products prepared edible fats; Animal or Vegetable Waxes 0.10 16 16 Preparations of Meat, or Fish or of Crustaceans, Molluscs or other Aquatic Invertebrates 0.10 17 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 sweetenin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions, Candles And Similar Articles, Modeling Pastes, Dental Waxes And Dental Preparations With A Basis Of Plaster 0.10 43 35 Albuminoidal Substances; Modified Starches; Glues; Enzymes 0.10 44 36 Explosives - 45 37 Photographic or Cinematographic Goods 0.10 46 38 Miscellaneous Chemical Products 0.10 47 39 Plastics And Articles Thereof 0.10 48 40 Rubber and Articles Thereof 0.05 49 41 Raw Hides And Skins (Other Than Fur skins) And Leather 0.03 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 0.05 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, handbags, shopping-bags, wallets, purses, map-cases, cigar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sanded or end jointed, of a thickness exceeding 6 mm Nil 67 4408 Sheets for veneering (including those obtained by slicing 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 0.10 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 0.10 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 0.10 70 4411 Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances 0.10 71 4412 Plywood, veneered panels and similar laminated wood 0.10 72 4413 Densified wood, in blocks, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.10 88 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 0.10 89 4806 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets 0.10 90 4807 Composite paper and paperboard (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 0.10 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 0.10 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 0.10 93 4810 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard 0.15 104 4821 Paper or paperboard labels of all kinds, whether or not printed 0.15 105 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 0.15 106 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres 0.15 107 49 Printed Books, Newspapers, Pictures And Other Products Of The Printing Industry; Manuscripts, Typescripts And Plans 0.10 108 50 Silk 0.10 109 51 Wool, Fine or Coarse Animal hair, Horsehair Yarn and Woven Fabrics 0.10 110 5201 Cotton, not carded or combed Nil 111 5202 Cotton waste (including yarn waste and garnetted stock) Nil 112 5203 Cotton, carded or c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made filament yarn (other than sewing thread), put up for retail sale 0.05 129 5407 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404 0.10 130 5408 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405 0.10 131 5501 Synthetic filament tow 0.05 132 5502 Artificial filament tow 0.05 133 5503 Synthetic staple fibres, not carded, combed or otherwise processed for spinning 0.05 134 5504 Artificial staple fibres, not carded, combed or otherwise processed for spinning 0.05 135 5505 Waste (including noils, yarn waste and garneted stock) of man-made fibres 0.05 136 5506 Synthetic staple fibres, carded, combed or otherwise processed for spinning 0.05 137 5507 Artificial staple fibres, carded, combed or otherwise processed for spinning 0.05 138 5508 Sewing thread of man-made staple fibres, whether or not put up for ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artificial flowers; articles of human hair 0.10 159 68 Articles of stone, plaster, cement, asbestos, mica or similar materials 0.15 160 69 Ceramic Products 0.15 161 70 Glass And Glassware 0.15 162 71 Natural Or Cultured Pearls, Precious Or Semi-Precious Stones, Precious Metals, Metals Clad With Precious Metal, And Articles Thereof; Imitation Jewellery; Coin 0.03 163 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 0.03 164 7202 Ferro alloys 0.15 165 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having minimum purity by weight of 99.94%, in lumps, pellets or similar forms 0.03 166 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel 0.03 167 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel 0.03 168 7206 Iron and non-alloy steel in ingots or other primary forms (excludi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 7229 Wire of other alloy steel 0.15 192 7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel 0.05 193 7302 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails 0.05 194 7303 Tubes, pipes and hollow profiles, of cast iron 0.05 195 7304 Tubes, pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 or included 0.15 211 7320 Springs and leaves for springs, of iron or steel 0.15 212 7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel 0.15 213 7322 Radiators for central heating, not electrically heated, and parts there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 62 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds 0.05 263 8701 Tractors (other than 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 ..... 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