India: Refund process, exports of output services | KPMG | GLOBAL

India: Expedited refund process, exports of output services

India: Refund process, exports of output services

Exporters of services are entitled to claim a refund of the unused CENVAT (central value added tax) credit of service tax / duties paid with respect to the procurement of goods and services that are used for the export of “output services.”


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India’s Central Board of Excise and Customs (CBEC) issued guidance (Circular No.187/6/2015-Service Tax (10 November 2015)) setting forth a process for the expedited resolution and disbursal of pending claims for refunds to exporters of services. The expedited process applies to exporters of “output services” who filed refund claims on or before 31 March 2015, but that have not yet been disposed of by the authorities. 



For more information, contact a professional with KPMG’s Trade & Customs practice:

Douglas Zuvich | +1 (312) 665-1022 |

Andrew Siciliano | +1 (631) 425-6057 |

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