Indian Service Tax - Export of Services Rules 2005. Export of Services Rules, 2005 Short title and commencement.- These rules may be called the Export of Services Rules, 2005. They shall come into force on the 15th day of March, 2005. Definitions.- In these rules, unless the context otherwise requires,- “Act” means the Finance Act, 1994 (32 of 1994); “input” shall have the meaning assigned to it in clause (k) of rule 2 of the CENVAT Credit Rules, 2004; “input service” shall have the meaning assigned to it in clause (l) of rule 2 of the CENVAT Credit Rules, 2004. Export of taxable service.- The export of taxable service shall mean,- in relation to taxable services specified in sub-clauses (d), (p), (q), (v) and (zzq) of clause (105) of section 65 of the Act, such taxable services as are provided in relation to an immoveable property which is situated outside India; in relation to taxable services specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (s), (t), (u), (w), (x), (y), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi), (zzj), (zzl), (zzm), (zzn), (zzo), (zzp), (zzs), (zzt), (zzv), (zzw), (zzx) and (zzy) of clause (105) of section 65 of the Act, such services as are performed outside India: Provided that if such a taxable service is partly performed outside India, it shall be considered to have been performed outside India; in relation to taxable services, other than,- the taxable services specified in sub-clauses (a), (f), (h), (i), (j), (l), (m), (n), (o), (p), (q), (s), (t), (u), (v), (w), (x), (y), (z), (zb), (zc), (zi), (zj), (zn), (zo), (zq), (zr), (zt), (zu), (zv), (zw), (zza), (zzc), (zzd), (zzf), (zzg), (zzh), (zzi), (zzj), (zzl), (zzm), (zzn), (zzo), (zzp), (zzq), (zzs), (zzt), (zzv), (zzw), (zzx) and (zzy); and the taxable service specified in sub-clause (d) as are provided in relation to an immoveable property, of clause (105) of section 65 of the Act,- such taxable services which are provided and used in or in relation to commerce or industry and the recipient of such services is located outside India: Provided that if such recipient has any commercial or industrial establishment or any office relating thereto, in India, such taxable services provided shall be treated as export of services only if- order for provision of such service is made by the recipient of such service from any of his commercial or industrial establishment or any office located outside India; service so ordered is delivered outside India and used in business outside India; and payment for such service provided is received by the service provider in convertible foreign exchange; such taxable services which are provided and used, other than in or in relation to commerce or industry, if the recipient of the taxable service is located outside India at the time when such services are received. Explanation.- For the purposes of this rule “India” includes the designated areas in the Continental Shelf and Exclusive Economic Zone of India as declared by the notifications of the Government of India in the Ministry of External Affairs Nos. S.O.429(E), dated the 18th July, 1986 and S.O.643(E), dated the 19th September 1996. Export without payment of service tax.- Any service, which is taxable under clause (105) of section 65 of the Act, may be exported without payment of service tax. Rebate of service tax.- Where any taxable service is exported, the Central Government may, by notification, grant rebate of service tax paid on such taxable service or service tax or duty paid on input services or inputs, as the case may be, used in providing such taxable service and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification.
Get Sample Now Which service(s) are you interested in? Export Data Import Data Both Buyers Suppliers Both OR Exim Help + Exim News Date: 10-09-2025 Rupee falls 3 paise to close at 88.12 against US dollar Date: 10-09-2025 Gold worth Rs 800 crore smuggled into India from LAC over 2 years: ED Date: 10-09-2025 iPhone 17: Cheapest country to buy? Check prices in US, UAE, Japan, and Hong Kong to find the best d Date: 10-09-2025 KKR, Blackstone turn India into Asia’s buyout HQ after China dip Date: 09-09-2025 US container imports rise in August but tariff uncertainty clouds year-end outlook Date: 08-09-2025 BJP resolution urges businesses to pass on GST cut benefits to consumers Date: 08-09-2025 Piyush Goyal to industry: Pass on full GST rate cut benefits to consumers to boost demand, jobs & gr Date: 08-09-2025 US weighs annual china chip supply approvals for Samsung, Hynix: Report Date: 08-09-2025 In rebound from Trump blows, India has few choices Date: 08-09-2025 Can this American bill topple India's showpiece industry? What is New? Date: 29-08-2025 Notification No. 52/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, BrassScrap, Areca Nut, Gold and Silver Date: 28-08-2025 Notification No. 36/2025-Customs Seeks to extend custom duty exemption on Raw Cotton Date: 25-08-2025 Notification No. 51/2025- Customs (N.T.) Amendment to Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 - Revision of AIR of duty drawback of Gold jewellery and silver jewellery/articles. Date: 20-08-2025 NOTIFICATION No. 12/2025 – CENTRAL TAX Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July,2025 upto 27.08.2025, for the taxpayers registered in Mumbai (City), Mumbai (sub-urban), Thane, Raigad and Palghar districts of Maharashtra Date: 18-08-2025 Notification No. 35/2025-Customs Seeks to prescribe BCD and AIDC on Raw Cotton for a specified period Date: 14-08-2025 Notification No. 50/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass,Scrap, Areca Nut, Gold and Silver Date: 31-07-2025 Notification No. 49/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils,Brass Scrap, Areca Nut, Gold and Silver Date: 19-07-2025 Notification No. 34/2025-Customs Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994 to omit serial number 10A. Date: 18-07-2025 Notification No. 33/2025-Customs Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994 to provide exemption on import of Horses for Polo (HS 0101 29 10) under specified condition. Date: 16-07-2025 Notification No. 47/2025-Customs (N.T.) Appointment of Common Adjudicating Authority for the purpose of finalization of Provisional Assessment in SVB case w.r.t. M/s. Ammega Belting India Pvt. Ltd. -reg
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