gst in india  

VAT Service Tax India
Service Tax New Delhi
Central Excise and Service Tax
Service Tax Cenvat
Service Tax Exemption
Service Tax Tribunal

Justification of GST
Preparation for GST
Purchase Tax of GST
GST Rate Structure
VAT at the Central & State level
Goods & Services Tax Model For India
Central and State Taxes under GST
Special Industrial Area Scheme
Inter-State Transactions of Goods
Rules for CGST and SGST
Implementation of GST

Service Tax Exemption

The Finance Ministry of India has exempted some goods and services in the budget 2009-10 which are described below:

  • Sub brokers have been exempted from payment of service tax.
  • Transportation of passengers through contract carriage permit has been exempted.
  • Federation of Indian Exporters Organisation and Export promotion councils has been exempted from paying service tax on membership subscription.

The service tax exemption will be available on various sectors of Indian economy ranging from export, transportation, sez to different other categories. The service tax exemption can be achieved on transportation of certain specified goods carried by rail or throughout inland water and coastal shipping.

For rail services, transport of defence/military equipment, railway equipment/materials, postal mail bags, luggage of train passengers, parcels (including newspapers/magazines), food grains, sugar, fertilizers, milk and milk products, fruits and vegetables and motor vehicles will be exempted from service tax.

For transport of goods through inland water and coastal shipping, the exempted goods consist of edible oils, food grains, fruits, vegetables and flowers, tea and coffee, sugar, sugarcane, grocery, fertilizer, sarees, petroleum and petroleum products, raw jute and jute textile, hank yarn made from cotton, medicine and pharmaceutical products and newspapers and magazines.

The Finance Ministry has expanded service tax exemption to five more export promotion councils (EPCs). From now the total number of EPCs liable to get service tax exemption has increased up to 27 across the country. Budget 2009-10 had granted exemption on the service tax applicable under “club or association services” for 22 specified EPCs. Customer will avail this benefit only for the period up to March 31, 2010.

The refund claims must be finalized within a maximum period of 30 days from the date of filing of refund claim and in any case, not beyond 45 days from the date of filing of the refund claim.

To avail exemption from service tax w.e.f. 01st April 2009, i.e., financial year 2009-10 you should not have total turnover of over Rs. 10 lakh in the financial year 2008-09. If the turnover exceeds Rs. 10 lakh in 2008-9, no exemption from service tax can be availed in 2009-10.

  • Threshold exemption limit for individual, HUF, BOI and AOP increased by Rs. 10,000/-
  • Threshold exemption limit for women increased by Rs. 10,000/- and for senior citizen increased by Rs. 15,000/-


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