Export of services: satellite launch treated as export when place of supply is outside India, making the supply zero-rated. Where the recipient of a satellite launch service is located outside India and the place of supply is outside India, the supply meets the statutory conditions for export of services (including payment in convertible foreign exchange and distinct persons requirement) and is zero rated under the IGST framework; supplies to persons located in India have place of supply determined by recipient location if registered or handover location if not, and are taxable under CGST/UTGST/IGST as applicable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export of services: satellite launch treated as export when place of supply is outside India, making the supply zero-rated.
Where the recipient of a satellite launch service is located outside India and the place of supply is outside India, the supply meets the statutory conditions for export of services (including payment in convertible foreign exchange and distinct persons requirement) and is zero rated under the IGST framework; supplies to persons located in India have place of supply determined by recipient location if registered or handover location if not, and are taxable under CGST/UTGST/IGST as applicable.
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