Gta service recived by an exporter of goods

Please clarify following situation.

 A (exporter) purchase goods from B (local seller) with intention of export of goods. Transport cost will be born by B. Now A ask to send container directly to the port for export. Now question arise...

Whether Notification No. 18/2009 (exemption on servicetax to exporter of goods on service received from GTA) is applicable to B?

Replies (1)

The answer is yes. Because , premises of B can also be the place of removal.

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