Exemption For Transport of Goods by Road
We know that there is Reverse charge on this Service i.e. Service Receiver pays Service Tax
However,in case ,service receiver is an exporter,he does not have to pay Service Tax in following cases
Transport of goods by road Covered in Exemption
- Transport of Goods from any container freight station (CFS) or inland container depot (ICD) to port/airport of exports/ Land Custom Station
- Transport of Goods from the place of removal (i.e. factory) to CFS, ICD, port or airport of exports;/ Land Custom Station
AMENDMENT
Earlier only trannsport of goods to port/airport were covered,
now Land Custom Station also covered with effect from 1.4.15
(Notification No. 31/2012 ST dated 20.06.2012) as modified with Notification No. 4/2015 ST dated 01.03.2015)
Conditions to be Satisfied by Exporter
- Exporter should be registered with export promotion councils
- He should hold IEC Code (Import Exprt Code)
- They are registered in Service Tax/Excise and are otherwise required to pay Service tax under Reverse Charge
