Seeks to amend notification No. 31/2012-Service Tax, dated 20th June, 2012, so as to exempt services provided for transportation of export goods by road from the place of removal to a land customs station (LCS).

CBEC vide Notification No. 4/2015-ST, Dated: March 01, 2015 has exempted services provided by goods transport agencyto an exporter for transport of goods in a goods carriage to any land customs station from where the goods are exported. This is in addition to exemption granted for transport of goods to port or airport as exempted earlier vide notification No. 31/2012 – Service Tax, dated the 20th June, 2012,.

Notification No. 4/2015-ST Dated: March 01, 2015

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 31/2012-Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R 473 (E), dated the 20th June, 2012, namely:-

1. In the said notification, in the Table, against Sl. No. 1, in column (2), for the words “port or airport”, at both the places where they occur, the words “port, airport or land customs station” shall be substituted.

2. This notification shall come into force on the 1st day of April, 2015.

[F. No.334/5/2015 -TRU]

(Akshay Joshi)
Under Secretary to the Government of India

Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) by notification No. 31/2012 – Service Tax, dated the 20th June, 2012, vide G.S.R. 473 (E), dated the 20th June, 2012.

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  1. Ananthapadmanabha Rao KS says:

    Amendment Notfn No.4/2015 is is necessary to file EXP2 return for Service Tax exemption on Transport of goods for export by Road from Mar’2015 onwards.

  2. Shibangini Datta says:

    Dear Sir?Madam,
    I am offering Skill Development Training on computer and in other trades in West Bengal. I have been affiliated by NCVT, State Council Of Technical Education. I also offer courses on Skill Development under my institute’s certification, which is a proprietorship concern,as there is no activity of NCVT in West Bengal.
    Please let me know , if we need to service tax to the government?
    Looking forward for your kind most valuable answer.

  3. sudhir says:

    Dear sir,
    we are A class Electrical contractor ans started Govt contracts, can you clarify which Government department are exempt from service Tax ? can you provide a list or detail available on some site. we have consulted 3-4 advocates but every one has his own view, some one says that PWD is exempt ,electricity Dept is not exempt .
    other says that commercial activities are not exempt ,Hospital, colleges by PWD are exempted, Boards are not exempt ,Central Govt are exempt.
    kindly provide the right solution.
    – See more at:

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