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refund for export input services for manfacturing goods

This query is : Resolved 

17 May 2011 what are the services is refundable for paid relating to procurement of material for manfacturing goods. is there any exemption if the goods are export purpose?
pls send with detail sections/rules

17 May 2011 There is no provision for refund of service tax in relation to manufacture of goods unless goods are exported. For export goods , GTA and commission agents services are exempt subject to procedural compliance while certain specified services are eligible for refund. Refer to noti.17/2009-ST.



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