Exempted supply of services under the CGST Act - Central Tax (Rate) - Satellite launch services, as recommended by GST Council in its 50th meeting held on 11.07.2023 -Notification No. 12/2017 as amended. - 07/2023 - Central GST (CGST) Rate
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Exempt supply of satellite launch services now covered under central GST rate notification, altering tax treatment under CGST law. Amendment to Notification No. 12/2017 substitutes the entry at serial 19C to read 'Satellite launch services,' thereby treating satellite launch services as an exempt supply under the Central Goods and Services Tax rate schedule. The amendment follows the GST Council recommendation and is made under sections 9(3), 9(4), 11(1), 15(5) and 148 of the CGST Act, effective from 27th July, 2023.
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Provisions expressly mentioned in the judgment/order text.
Exempt supply of satellite launch services now covered under central GST rate notification, altering tax treatment under CGST law.
Amendment to Notification No. 12/2017 substitutes the entry at serial 19C to read "Satellite launch services," thereby treating satellite launch services as an exempt supply under the Central Goods and Services Tax rate schedule. The amendment follows the GST Council recommendation and is made under sections 9(3), 9(4), 11(1), 15(5) and 148 of the CGST Act, effective from 27th July, 2023.
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