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 – ST, Dated: June 20, 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]
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.