Amendment of notification no.47/ST-2, dated 30.06.2017 to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020 under the HGST Act, 2017 - 90/GST-2. - Haryana SGST
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Satellite launch services exemption: satellite launches by ISRO, Antrix and NSIL made GST-exempt under amended notification. The amendment to notification No.47/ST-2 inserts a new serial entry classifying satellite launch services and prescribes nil tax liability for those services when supplied by the specified space entities. The exemption is made on the recommendations of the GST Council under the Haryana Goods and Services Tax Act, 2017 and is effective from the sixteenth day of October, 2020.
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.
Satellite launch services exemption: satellite launches by ISRO, Antrix and NSIL made GST-exempt under amended notification.
The amendment to notification No.47/ST-2 inserts a new serial entry classifying satellite launch services and prescribes nil tax liability for those services when supplied by the specified space entities. The exemption is made on the recommendations of the GST Council under the Haryana Goods and Services Tax Act, 2017 and is effective from the sixteenth day of October, 2020.
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