Tax exemption for satellite launch services: supplies by specified Indian space entities are nil-rated under state GST. An amendment inserts serial 19C in the State Tax (Rate) table exempting satellite launch services supplied by specified Indian space entities by prescribing a nil rate under the Chhattisgarh GST framework; the State enacted the change on Council recommendation and made it effective from 16th October 2020.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for satellite launch services: supplies by specified Indian space entities are nil-rated under state GST.
An amendment inserts serial 19C in the State Tax (Rate) table exempting satellite launch services supplied by specified Indian space entities by prescribing a nil rate under the Chhattisgarh GST framework; the State enacted the change on Council recommendation and made it effective from 16th October 2020.
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