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IGST exemption for satellite launch services removes integrated tax liability for specified public space launches. Amendment inserts a Nil IGST rate entry as serial 20C, tariff item 9965, specifying that satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited attract Nil IGST, effected by Notification No. 05/2020-Integrated Tax (Rate) dated 16 October 2020 as a further amendment to Notification No.9/2017-Integrated Tax (Rate).
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Provisions expressly mentioned in the judgment/order text.
IGST exemption for satellite launch services removes integrated tax liability for specified public space launches.
Amendment inserts a Nil IGST rate entry as serial 20C, tariff item 9965, specifying that satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited attract Nil IGST, effected by Notification No. 05/2020-Integrated Tax (Rate) dated 16 October 2020 as a further amendment to Notification No.9/2017-Integrated Tax (Rate).
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