service tax on shipping company exporting goods
This query is : Resolved
sejal parmar
(Querist)
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 ??
sejal parmar
(Querist)
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?
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation Chart Companies Act
- EPF ECR NEW FILE SEP 17TH 2026
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Capital Gail Exemption Certificate
- Utilisation Fy 25-26 TDS challans in Fy 26-27 TDS Return
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Under marginal scheme
- Clarification Requested: Gift → NRO → NRE → Overseas Transfer - USA/CANDA (FEMA & Tax Compliance)
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
