Exemption from GST for satellite launch services clarified after amendment, altering supplier-specific wording and scope. Exemption from GST for satellite launch services is provided in the rate schedule and was amended by Notification No. 07/2023-Integrated Tax (Rate) w.e.f. 27-7-2023; previously the entry specified services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited, and the entry was originally inserted by Notification No. 05/2020-Integrated Tax (Rate).
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Provisions expressly mentioned in the judgment/order text.
Exemption from GST for satellite launch services clarified after amendment, altering supplier-specific wording and scope.
Exemption from GST for satellite launch services is provided in the rate schedule and was amended by Notification No. 07/2023-Integrated Tax (Rate) w.e.f. 27-7-2023; previously the entry specified services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited, and the entry was originally inserted by Notification No. 05/2020-Integrated Tax (Rate).
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