TMI BlogRebate 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 goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... aid (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, 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 (2) of the CENVAT Credit Rules, 2004 ; (B) 2 [***] (b) the rebate shall be claimed either on the basis of rates specified in the Schedule of rates annexed to this notification (hereinafter referred to as the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 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 fifty, the same shall not be allowed; (3) the rebate shall be claimed in the following manner, namely:- (a) rebate may be claimed on the service tax actually paid on any specified service on the basis of duly certified documents; (b) the person liable to pay service tax under section 68 of the said Act on the taxable service provided to the exporter for export of goods shall not be eligible to claim rebate under this notification; (c) the manufacturer-exporter, who is registered as an assessee under the Central Excise Act, 1944 (1 of 1944) or the rules m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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; (B) the documents enclosed with the claim shall also contain a certificate from the exporter or the person authorised by the Board of Directors, to the effect that specified service to which the document pertains has been received, the service tax payable thereon has been paid and the specified service has been used for export of the said goods under the shipping bill number; (i) where the total amount of rebate sought under a claim is more than 0.50% of the total FOB value of the goods exported, the procedure specified in clause (h) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... number of the Export Council: 3. Name of the Export Council: 4. Address of the registered / head office of exporter: 5. Telephone Number and e-mail ID of the exporter: 6. Division Commissionerate 7. Central Excise Registration Number (for manufacturer exporter) / Service Tax Code Number (for exporters other than manufacturer exporter) 8. Import Export Code Number .. 9. Details of Bank Account (Name of Bank, branch address and account number) 10. Details of the rebate claim (separately for each Shipping Bill): (Rupees in thousands) S. No. Details of specified services used for export of goods on which rebate of service tax is claimed Details of shipping bill/ bill of export, etc. (2) Details of goods exported (3) No Date Date of Let Export Order Bill of Lading or Airway Bill Number Date. Description of goods exported Quantity Unit FOB value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses, 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 the Exporter : 3. Permanent Account Number (PAN) of the Exporter : 4. Import Export Code (IEC) of the Exporter: 5. Details of Bank Account of the Exporter: (a) Name of the Bank : (b) Name of the Branch : (c) Account Number : 6. (a) Constitution of Exporter [Proprietorship /Partnership /Registered Private Limited Company /Registered Public Limited Company /Others (specify)] (b) Name, address and telephone number of proprietor /partner /director 7. Name, designation and address of the authorised signatory / signatories: 8. I / We hereby declare that- (i) the information g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Edible fruits 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] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirit, liquors and other spirituous beverages 6 [0.14] 30 2209 Vinegar and substitutes for vinegar obtained from acetic acid 6 [0.14] 31 23 Residues and waste from the food industries; prepared animal fodder 4 [ 0.07 ] 32 24 Tobacco and manufactured tobacco substitutes 3 [ 0.05 ] 33 25 Salt; sulphur; earths and stone; plastering materials, lime and cement 6 [0.14] 34 26 Ores, slag and ash 8 [0.23] 35 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes Nil 36 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paper-board, or wholly or mainly covered with such materials or with paper 6 [0.14] 52 4203 Articles of apparel and clothing accessories, of leather or of composition leather 6 [0.14] 53 4204 Omitted - 54 4205 Other articles of leather or of composition leather 6 [0.14] 55 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons 6 [0.14] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for writing, printing or other graphic purposes, and non perforated punch card and punch tape paper , in rolls or rectangular (including square)sheets of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard 6 [0.14] 86 4803 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets 6 [0.14] 87 4804 Uncoated craft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 6 [0.14] 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 6 [0.14] 89 4806 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glaz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 6 [0.14] 100 4817 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 7 [0.21] 101 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres 7 [0.21] 102 4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, 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, containing 85% or more by weight of cotton, weighing more than 200 g/m2 6 [0.14] 119 5210 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2 6 [0.14] 120 5211 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w 4 [ 0.07 ] 133 5503 Synthetic staple fibres, not carded, combed or otherwise processed for spinning 4 [ 0.07 ] 134 5504 Artificial staple fibres, not carded, combed or otherwise processed for spinning 4 [ 0.07 ] 135 5505 Waste (including noils, yarn waste and garneted stock) of man-made fibres 4 [ 0.07 ] 136 5506 Synthetic staple fibres, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Articles of apparel and clothing accessories, not knitted or crocheted 7 [0.21] 154 63 Other made up textiles articles; sets; worn clothing and worn textile articles; rags 7 [0.21] 155 64 Footwear, gaiters and the like; parts of such articles 6 [0.14] 156 65 Headgear and parts thereof 4 [ 0.07 ] 157 66 Umbrellas, sun umbrellas, walking-sticks, whips, riding-crops and parts thereof 3 [ 0.05 ] 158 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair 6 [0.14] 159 68 Articles of stone, plaster, cement, asbestos, mica or similar materials 7 [0.21] 160 69 Ceramic products 7 [0.21] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 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 of iron or non-alloy steel 5 [0.09] 179 7217 Wire of iron or non-alloy steel 5 [0.09] 180 7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel 5 [0.09] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , rail clips, bedplates, ties and other material specialized for jointing or fixing rails 5 [0.09] 194 7303 Tubes, pipes and hollow profiles, of cast iron 5 [0.09] 195 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel 5 [0.09] 196 7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel 5 [0.09] 197 7306 Other tubes, pipes and hollow profiles (for example, 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 prefabrica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether or not with heads of other material, but excluding such articles with heads of copper 5 [0.09] 209 7318 Screws, bolts, nuts, coach-screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel 5 [0.09] 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 5 [0.09] 211 7320 Springs and leaves for springs, of iron or steel 5 [0.09] 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 5 [0.09] 213 7322 R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 5 [0.09] 231 7414 Omitted - 232 7415 Nails, tacks, drawing pins, staples (other than those of heading 8305) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper 5 [0.09] 233 7416 Omitted - 234 7417 Omitted - 235 7418 Table, ki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 5 [0.09] 249 7612 Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300l, whether or not 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) 4 [ 0.07 ] 268 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 4 [ 0.07 ] 269 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 4 [ 0.07 ] 270 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 4 [ 0.07 ] 271 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles 4 [ 0.07 ] 272 8710 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 [ 0.07 ] 286 95 Toys, games and sports requisites; parts and accessories thereof 8 [0.23] 287 96 Miscellaneous manufactured articles 4 [ 0.07 ] 288 97 Works of art, collector's' pieces and antiques Nil F.No.334/1 /2012-TRU (Rajkumar Digvijay) Under Secretary to the Government of India ---------------------------- Notes:- 1. Substituted vide Not. 01/2016 - Dated 3-2-2016, before it was read as, i. in the case of excisable goods, taxable services that have been used beyond the place of removal, for the export of said goods; 2. Substituted vide Not. 01/2016 - Dated 3-2-2016, before it was read as, (B) place of removal shall have the meaning assigned to it in section 4 of the Central Excise Act,1944(1 of 1944); 3. Substituted vide Not. 01/2016 - Dated 3-2-2016, before it was read as, 0.04 4. Substituted vide Not. 01/2016 - Dated 3-2-2016, before it was re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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