https://www.taxtmi.com/caselaws?id=394787 The leasing of satellite transponder services, classified under SAC Code 997319 and taxed at 5% GST under HSN Code 8803, was deemed taxable at 5% IGST. The transponders were classified as parts of satellites, not ground-based equipment, falling under HSN 8803. The applicant cannot retroactively apply the 5% GST rate from the service commencement date if tax has already been collected, requiring any excess tax to be refunded to the government following Section 34 of the CGST Act. en-us Tue, 31 Mar 2020 00:00:00 +0530 Fri, 30 Oct 2020 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394787 The leasing of satellite transponder services, classified under SAC Code 997319 and taxed at 5% GST under HSN Code 8803, was deemed taxable at 5% IGST. The transponders were classified as parts of satellites, not ground-based equipment, falling under HSN 8803. The applicant cannot retroactively apply the 5% GST rate from the service commencement date if tax has already been collected, requiring any excess tax to be refunded to the government following Section 34 of the CGST Act. Case-Laws GST Tue, 31 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394787