Clarification on supply of satellite launch services by ANTRIX Corporation Ltd - regarding

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.... To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on supply of satellite launch services by ANTRIX Corporation Ltd - regarding. Request has been received regarding taxability of satellite launch services provided to both in....

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....f service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8; One of the five conditions for a supply of service to be considered as "export of service" is that the place of supply of service is outside India. b) Section 13(9) of the IGST Act provides that where location of supplier of services or location of recipient of services is outside Indi....