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: 03-04-2025 Reciprocal tariffs opening gambit for negotiations; India’s key exports positioned at a lower tariff Date: 03-04-2025 Reciprocal Tariffs may lead to slump in global GDP; what happens to Apple exports from India? Swamin Date: 01-04-2025 India offers US tariff cuts on farm imports, eyes trade success, govt sources say Date: 01-04-2025 Nirmala Sitharaman to visit London from April 8-10; FTA talks may figure in meetings Date: 01-04-2025 India maintains high import duty, non-tariff barriers on American goods: US report Date: 31-03-2025 Charting the global economy: US inflation picks up before tariffs Date: 31-03-2025 Why you should invest in India now: The new investment friendliness index is a game changer Date: 31-03-2025 India’s forex reserves rise by $4.53 billion as RBI continues dollar buys Date: 31-03-2025 Trump says reciprocal tariffs will target all countries as India and the world brace for 'Liberation Date: 31-03-2025 Trump’s promised ‘Liberation Day’ of tariffs is coming. Here's what it could mean for you Trump’s pr What is New? Date: 27-03-2025 NOTIFICATION No. 11/2025–Central Tax Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025 Date: 13-03-2025 Notification No. 10/2025 – Central Tax Seeks to amend notification No. 02/2017-Central Tax. Date: 07-03-2025 Notification No. 16/2025-Customs Seeks to amend import duty on Lentils (Mosur) Date: 28-02-2025 Notification No. 12/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg. Date: 14-02-2025 Notification No. 10/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg. Date: 13-02-2025 Notification No. 14/2025-Customs Seeks to amend Notification 11/2021-Customs dated 01.02.2021 to amend AIDC rate on Bourbon whiskey Date: 11-02-2025 NOTIFICATION No. 09/2025–Central Tax Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force Date: 03-02-2025 [F. No. CBIC-190354/236/2021-TRU] Corrigendum to Notification No. 50 of 2024 Customs, dated the 30th December, 2024. Date: 01-02-2025 Notification No. 13/2025-Customs Seeks to further amend notification No. 153/94-Customs dated the 13 th July, 1994. Date: 01-02-2025 Notification No. 12/2025-Customs Seeks to further amend notification No. 19/2019 dated 06 th July 2019.
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