Service Tax on GTA for Export Goods
This query is : Resolved
29 December 2009
Hi, All,
We are the Manufacturer Exporters and paying Service Tax on GTA for Export goods upto port. Pl.clarify as per Ntfn no.18/2009 whether we have to pay Service Tax on GTA for Export consignments or not. If paid the same can be claimed as Input Credit or we have to file refund application?
We are the Manufacturer Exporters and paying Service Tax on GTA for Export goods upto port. Pl.clarify as per Ntfn no.18/2009 whether we have to pay Service Tax on GTA for Export consignments or not. If paid the same can be claimed as Input Credit or we have to file refund application?
29 December 2009
claim as input credit
30 December 2009
Dear Anil Jangid Sir,
Thanks for ur kind reply,
further we would like to know whether we are liable to pay Ser.Tax on GTA Service for Export consignments in future or not, as per the exemption notification.
Thanks for ur kind reply,
further we would like to know whether we are liable to pay Ser.Tax on GTA Service for Export consignments in future or not, as per the exemption notification.
24 July 2025
Here’s the clear position regarding **Service Tax on GTA for Export Goods** under Notification No. 18/2009:
---
### 1. Are you liable to pay Service Tax on GTA services for Export consignments (up to port/customs/airport)?
* **No, you are NOT liable to pay Service Tax on GTA services used for transporting export goods from the place of removal to the port, airport, or customs station, as per Notification No. 18/2009-ST dated 7th July 2009.**
* This notification provides a **complete exemption** for such GTA services related to export goods transportation.
---
### 2. What if you have already paid Service Tax on GTA for export consignments?
* If you have **already paid Service Tax on GTA services for export goods transportation**, you **cannot claim it as CENVAT credit** because the service is exempted.
* Instead, you need to **file a refund application** under the relevant provisions to claim a refund of the Service Tax paid on such GTA services.
---
### Summary:
| Situation | Action |
| ----------------------------------------------------------------------------------------- | --------------------------------------------------------- |
| GTA service for transportation of export goods (place of removal to port/customs/airport) | Exempt under Notification 18/2009, no Service Tax payable |
| Service Tax already paid on such services | File refund application; no CENVAT credit allowed |
---
### So, going forward:
* **You should not pay Service Tax on GTA for export consignments as per this exemption.**
* **If Service Tax is inadvertently paid, apply for refund and do not treat it as input credit.**
---
If you want, I can help you draft a refund application or advise on the refund procedure. Would you like assistance with that?
---
### 1. Are you liable to pay Service Tax on GTA services for Export consignments (up to port/customs/airport)?
* **No, you are NOT liable to pay Service Tax on GTA services used for transporting export goods from the place of removal to the port, airport, or customs station, as per Notification No. 18/2009-ST dated 7th July 2009.**
* This notification provides a **complete exemption** for such GTA services related to export goods transportation.
---
### 2. What if you have already paid Service Tax on GTA for export consignments?
* If you have **already paid Service Tax on GTA services for export goods transportation**, you **cannot claim it as CENVAT credit** because the service is exempted.
* Instead, you need to **file a refund application** under the relevant provisions to claim a refund of the Service Tax paid on such GTA services.
---
### Summary:
| Situation | Action |
| ----------------------------------------------------------------------------------------- | --------------------------------------------------------- |
| GTA service for transportation of export goods (place of removal to port/customs/airport) | Exempt under Notification 18/2009, no Service Tax payable |
| Service Tax already paid on such services | File refund application; no CENVAT credit allowed |
---
### So, going forward:
* **You should not pay Service Tax on GTA for export consignments as per this exemption.**
* **If Service Tax is inadvertently paid, apply for refund and do not treat it as input credit.**
---
If you want, I can help you draft a refund application or advise on the refund procedure. Would you like assistance with that?
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