India Expands Service Tax Exemptions for Exporters to Include Land Customs Stations, Effective April 1, 2015

The Government of India has amended Notification No. 31/2012-Service Tax, dated June 20, 2012, which provides exemptions for specified services received by exporters of goods. The amendment involves substituting the words "port or airport" with "port, airport or land customs station" in the notification's table. This change, made under the authority of the Finance Act, 1994, is intended to expand the scope of exemptions and will be effective from April 1, 2015. The amendment aims to facilitate exporters by including land customs stations in the exemption criteria.

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