Notification
No.18/2009 – Service Tax
New Delhi, the 7
th
July, 2009
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act,
1994 (32 of 1994) (hereinafter referred to as the said Act), the Central Government, on being satisfied that it
is necessary in the public interest so to do, hereby exempts the taxable service received by an exporter of
goods (hereinafter referred to as the exporter) and used for export of goods (hereinafter referred to as the
said goods), of the description specified in column (3) of the Table below (hereinafter referred to as the
specified service), pertaining to sub-clauses of clause (105) of section 65 of the said Act specified in the
corresponding entry in column (2) of the said Table, from the whole of the service tax leviable thereon
under section 66 and section 66A of the said Act, subject to the conditions specified in column (4) of the
said Table, namely:-
Table
Serial
No.
Sub-clause Description of the taxable service Conditions
(1) (2) (3) (4)
1. (zzp)
Service provided to an exporter for
transport of the said goods by road from
any container freight station or inland
container depot to the port or airport, as the
case may be, from where the goods are
exported; or
Service provided to an exporter in relation
to transport of said goods by road directly
from their place of removal, to an inland
container depot, a container freight station,
a port or airport, as the case may be, from
where the goods are exported.
The exporter shall have to
produce the consignment note, by
whatever name called, issued in
his name.
2. (zzb) Service provided by a commission agent
located outside India and engaged under a
contract or agreement or any other
(1)The exporter shall declare the
amount of commission paid or
payable to the commission agent
document by the exporter in India, to act on
behalf of the exporter, to cause sale of
goods exported by him.
in the shipping bill or bill o
f
export, as the case may be.
(2) The exemption shall be
limited to one per cent of the free
on board value of export goods
for which the said service has
been used.
(3) The exemption shall not be
available on the export of
canalised item, project export, or
export financed under lines o
f
credit extended by Government of
India or EXIM Bank, or export
made by Indian partner in a
company with equity participation
in an overseas joint venture or
wholly owned subsidiary.
(4) The exporter shall submit with
the half yearly return after
certification of the same as
specified in clause (g) of the
proviso-
(i) the original documents
showing actual payment o
f
commission to the commission
agent; and
(ii) a copy of the agreement or
contract entered into between the
commission agent located outside
India and the exporter in relation
to sale of export goods, outside
India:
Provided that-
(a) the exemption shall be available to an exporter who,-
(i) informs the Assistant Commissioner of Central Excise or the Deputy Commissioner of
Central Excise, as the case may be, having jurisdiction over the factory or the regional office or the
head office, as the case may be, in Form EXP1, before availing the said exemption;
(ii) is registered with an export promotion council sponsored by the Ministry of Commerce or the
Ministry of Textiles, as the case may be;
(iii) is a holder of Import-Export Code Number;
(iv) is registered under section 69 of the said Act;
(v) is liable to pay service tax under sub-section (2) of section 68 of said Act, read with sub-
clause (iv) or sub-clause (v) of clause (d) of sub-rule (1) of rule 2 of the Service Tax Rules,1994,
for the specified service;
(b) the invoice, bill or challan, or any other document issued by the service provider to the exporter, on
which the exporter intend to avail exemption, shall be issued in the name of the exporter, showing that the
exporter is liable to pay the service tax in terms of item (v) of clause (a);
(c) the exporter availing the exemption shall file the return in Form EXP2 every six months of the
financial year, within fifteen days of the completion of the said six months;
(d) the exporter shall submit with the half yearly return, after certification, the documents in original
specified in clause (b) and the certified copies of the documents specified in column (4) of the said Table;
(e) the documents enclosed with the return shall contain a certification from the exporter or the
authorised person, to the effect that taxable service to which the document pertains, has been received and
used for export of goods by mentioning the specific shipping bill number on the said document.
(f) where the exporter is a proprietorship concern or partnership firm, the documents enclosed with the
return shall be certified by the exporter himself and where the exporter is a limited company, the documents
enclosed with the return shall be certified by the person authorised by the Board of Directors;
(g) where the amount of service tax in respect of the service specified against serial No. 2 of the Table
exceeds one per cent. of the free on board value of the export then, the amount in excess of the said one per
cent. shall be paid within the period specified under rule 6 of the Service Tax Rules, 1994;
[F.No.341/15/2007-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
Form- EXP1
[see Paragraph (a)(i)]
S.No----------------------
(to be filled in by the office of jurisdictional
Assistant / Deputy Commissioner)
To,
The Deputy Commissioner /Assistant Commissioner of Central Excise
Sir,
I/We intend to avail the exemption from service tax under Notification No.18/2009-ST,
dated……………in respect of services for transport of said goods by road or services provided by a
commission agent located outside India, which have been used for export of goods and the relevant
particulars are as follows.
1. Name of the exporter.
2. Service Tax Registration No.
3. Division ……… Commissionerate ……………
4 Membership No. the Export Council
5 Name of the Export Council
6. Address of the registered / head office of exporter:
7. Tel. No. and e-mail ID of the exporter……..:
8. Import -Export Code No…………..
9. Details of Bank Account (Name of Bank, branch address and account number)
I/we undertake that I/we shall comply with the conditions laid down in the said notification and in case of
any change in aforementioned particulars, I/We shall intimate the same.
Date:
Place: Signature and full address of Exporter
(Affix stamp)
Receipt (to be given by office of Assistant Commissioner/ Deputy Commissioner having jurisdiction)
Received Form EXP1 dated --/--/-- submitted by __________( name of the exporter). The said intimation is
accepted and given acknowledgment No. _____( S. No. Above)
For Assistant, / Deputy Commissioner
(Stamp)
Form- EXP2
[see Paragraph (c))]
To,
The Deputy Commissioner /Assistant Commissioner of Central Excise
Sir,
I/We have availed exemption of service tax under Notification No.18/2009-ST. dated 7
th
July, 2009
in respect of services, namely, the services provided for transport of said goods by road services provided
by a commission agent, located outside India and have used the same for export of goods during the period
from …… to….. .. and the relevant particulars are as follows.
1. Name of the exporter.
2. Address of the registered / head office of exporter
3. Tel. No. and e-mail ID of the exporter……..:
4. Service Tax Registration No.
5. Division ……… Commissionerate ……………
6. Membership No. Of the Export Council
7. Import Export Code No…………..
8. Name of the Export Council
9
. Details of Bank Account (Name of Bank, branch address and account number)
Table-A
S.
No.
Details of goods exported (on which exemption of service tax availed) during the six
months ending on…………………………..
Details of Shipping Bill/ Bill of export (Please enclose self attested copy of Shipping Bill or
Bill of Export) and Details of goods exported (in case of exports of more than one commodity,
please fill in the proforma, commodity-wise)
No Date Date of Let
export order
Export
invoice no
Date Description
of goods
exported
Quantity
(please
mention
the unit)
FOB value
(in rupees
in lakh)
Table-‘B’
Details of specified services used for export of goods, covered under Details of Total amount
the Shipping Bill or Bill of Export mentioned in Table ‘A’’ in
respect of which the exemption has been availed during the six
months ending on…………………………..
Documents
attached
showing the
use of such
services for
export, the
details of
which are
mentioned in
Table ‘A’
(self attested)
of service tax
claimed as
exemption
(rupees in
lakhs)
Name
of
service
provid
er
Address of
service
provider
Invoice
no
Date Description
of specified
service
Classificatio
n under the
Finance Act,
1994
9. Declaration:-
I / We hereby declare that-
(i) I have complied with all the conditions mentioned in notification No18/09-ST, dated 7
th
July, 2009;
(ii) the information given in this application form is true, correct and complete in every respect and that I
am authorised to sign on behalf of the exporter;
(iii) no CENVAT credit of service tax paid on the specified services used for export of said goods taken
under the CENVAT Credit Rules, 2004;
(iv) I / we, am/ are enclosing all the required documents.
Further, I understand that failure to file the return within stipulated time or non-enclosure of the required
document, duly certified, would debar me/us for the refund claimed aforesaid.
Date:
Place: Signature and full address of Exporter
(Affix stamp)
Enclosures: as above
