service tax on shipping company exporting goods
This query is : Resolved
18 November 2016
One of our client is in shipping business. and they are in import and export business. my query is the exported goods is exempt under which notification number ??
21 November 2016
Pl resolve the query
24 July 2025
Regarding **service tax exemption on export of goods by shipping companies**, here is the relevant info:
---
### Export of goods — Service tax exemption for shipping
* **Export of goods by a shipping company (or any goods transporter) is exempt from service tax.**
* The exemption is provided under **Notification No. 25/2012-Service Tax, dated 20th June 2012** (and its subsequent amendments).
---
### Key points from Notification No. 25/2012:
* **"Goods transport agency service" (GTA)** related to transportation of goods by road or by ship or by air for export out of India is exempt from service tax.
* Specifically for **shipping services related to export of goods out of India**, the transportation is exempt.
---
### Summary:
* If your client is a shipping company transporting goods **from India to a foreign country (export)**, the **service is exempt from service tax** as per Notification 25/2012.
* However, **other services provided by the shipping company (like port handling, logistics, customs clearance)** may attract service tax unless separately exempted.
---
If you want, I can provide the exact text or link of the notification. Would you like that?
---
### Export of goods — Service tax exemption for shipping
* **Export of goods by a shipping company (or any goods transporter) is exempt from service tax.**
* The exemption is provided under **Notification No. 25/2012-Service Tax, dated 20th June 2012** (and its subsequent amendments).
---
### Key points from Notification No. 25/2012:
* **"Goods transport agency service" (GTA)** related to transportation of goods by road or by ship or by air for export out of India is exempt from service tax.
* Specifically for **shipping services related to export of goods out of India**, the transportation is exempt.
---
### Summary:
* If your client is a shipping company transporting goods **from India to a foreign country (export)**, the **service is exempt from service tax** as per Notification 25/2012.
* However, **other services provided by the shipping company (like port handling, logistics, customs clearance)** may attract service tax unless separately exempted.
---
If you want, I can provide the exact text or link of the notification. Would you like that?
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