Exemption to Intra-state supply of services extended to Satellite launch services by ISRO, Antrix Corporation Limited & New Space India Limited.
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 16th October, 2020
G.S.R. 643(E).—In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 12/2017-Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:—
In the said notification, in the Table, after serial number 19B and the entries relating thereto, the following shall be inserted, namely:
| “19C | 9965 | Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited. | NIL | NIL |
[F. No.354/135/2020 -TRU]
PRAMOD KUMAR, Director
Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 -Central Tax(Rate), dated the 28th June, 2017, vide number G.S.R. 691(E), dated the 28th June, 2017 and was last amended by notification No. 04/2020-Central Tax (Rate), dated the 30th September, 2020 vide number G.S.R. 604(E), dated the 30th September, 2020
Similar notifications have been issued as under:
| Notification No. 05/2020-Integrated Tax (Rate) |
| Notification No. 05/2020–Union Territory Tax (Rate) |
CBDT has issued 23 FAQs on transition provisions under Section 536 of the Income-tax Act, 2025 CBDT has issued 23…
Respondent assesse, under Rule 27 not entitled to raise a ground which would work adversely to the appellant Revenue -…
If judicial conscience of a final court of fact is not satisfied about the valid execution of the Will, it…
SC laid downs guidelines for use of ITRS for assessing annual income of deceased person under Motor Vehicles Act 1988…
CBDT condones delay in filing Form No. 10AB furnished electronically between 01.10.2025 to 31.03.2026. CBDT has condoned the delay in…
Supreme Court expresses serious concerns over AI generated judgments/paragraphs relied upon by the NCLT/NCLAT In a recent judgment, the Hon'ble…