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August 2012

Exemption to specified services received by exporter of goods — Notification No. 31/2012-ST, dated 20-6-2012.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants
Reading Time 1 mins
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By this Notification, benefit for promotion of exports has been given which includes exemption of certain specified taxable services received by an exporter of goods and used for export of good, from the whole of service tax. As per the said notification, the exporter shall register himself u/s.69 of the Act, should be holding Import Export Code Number, should be registered with the export promotion council sponsored by the Ministry of Commerce or Ministry of Textile as the case may be and shall comply with procedural aspects specified in this Notification.

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