Every person liable to pay service tax is required to get registered. In addition, the following categories of persons are required to get registered under the Service Tax (Registration of Special Category of Persons) Rules, 2005
In exercise of powers conferred by Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (Sl. No.66) read with Para 1.3, 2.1 & 2.29 of the Foreign Trade Policy, 2004-2009 (as amended from time to time), the Central Government hereby makes following amendments in the Schedule-2 of the ITC(HS) Classifications of Export and Import Items, 2004-2009.
