17 Categories Excluded for Calculation of
Export Performance under Incremental Export Reward Scheme – Amendments in
Service Tax Notification
[Ref:
Notification No. 11 / 2013 - Service Tax dated 13 June 2013]
In exercise of the powers conferred by
sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the
Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby makes the following amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue) No.6/2013-Service Tax, dated the 18th
April, 2013, published in the Gazette of India, Extraordinary, Part II,
section 3, subsection(i), vide number G.S.R. 254(E), dated the 18th April,
2013, namely:-
In the said notification, in para 3, in condition (a),-
(i) for the word and figure “Volume I”,
the words and figures “Volume I in terms of entitlement under paragraph 3.14.2
or against exports to the countries or regions specified in paragraph 3.14.4(e)
or paragraph 3.14.5(e) of the Foreign Trade Policy, as the case may be” shall
be substituted;
(ii) in the
first proviso, for the words “the Focus Market Scheme”, the words and figures
“paragraph 3.14.2 of the Foreign Trade Policy” shall be substituted;
(iii) after
the first proviso, the following proviso shall be inserted, namely:-
“Provided further that for the purpose
of calculation of export performance or for computation of entitlement under
paragraph 3.14.4 or paragraph 3.14.5 of the Foreign Trade Policy, the
incremental growth shall be in respect of each exporter [Importer Exporter Code
(IEC) holder] without any scope of combining the export for group company or
for transferring export performance from any other IEC holder and the
incremental growth shall be in terms of freely convertible currency to the
designated markets. The following categories of exports shall not be counted
for calculation of export performance or for computation of entitlement:
(i) Export
of imported goods or exports made through trans-shipment;
(ii) Export
from SEZ or EOU or EHTP or STPI or BTP or FTWZ;
(iii) Deemed
Exports;
(iv) Service Exports;
(v) Third
Party exports;
(vi) Diamond,
Gold, Silver, Platinum, other precious metal in any form including plain and
studded jewellery and other precious and semi-precious stones;
(vii) Ores
and concentrates of all types and in all formations;
(viii) Cereals
of all types;
(ix) Sugar
of all types and all forms;
(x) Crude
or petroleum oil and crude or primary and base products of all types and all
formulations;
(xi) Export
of milk and milk products;
(xii) Export
performance made by one exporter on behalf of other exporter;
(xiii) Supplies
made to SEZ units;
(xiv) Items,
export of which requires an export authorisation (except SCOMET);
(xv) Export
of Meat and Meat Products;
(xvi) Exports
to Singapore, UAE and Hong Kong,
(xvii) SEZ
or EOU or EHTP or BTP or FTWZ products exported through DTA units;’’.
[F.
No.605/10/2013-DBK]