https://www.taxtmi.com/caselaws?id=386162 The Authority for Advance Ruling determined that leasing satellite transponders, classified under Tariff Heading 8803, is taxable at a rate of 5% IGST (2.5% CGST and 2.5% KGST) under Entry No. 17 (viii) of Notification No. 8/2017 - Integrated Tax (Rate). This ruling was based on the classification of transponders as integral parts of communication satellites, falling under 8803 90 00, and being considered like goods involving the transfer of title in goods. en-us Mon, 26 Aug 2019 00:00:00 +0530 Fri, 21 Aug 2020 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386162 The Authority for Advance Ruling determined that leasing satellite transponders, classified under Tariff Heading 8803, is taxable at a rate of 5% IGST (2.5% CGST and 2.5% KGST) under Entry No. 17 (viii) of Notification No. 8/2017 - Integrated Tax (Rate). This ruling was based on the classification of transponders as integral parts of communication satellites, falling under 8803 90 00, and being considered like goods involving the transfer of title in goods. Case-Laws GST Mon, 26 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386162