Notification No. 05/2020
Date: October 16, 2020
Subject: Grant of GST exemption on satellite launch services supplied by ISRO and its commercial entities.
Description:
A new exemption entry S. No. 19C is inserted to exempt satellite launch services provided by ISRO, Antrix Corporation Ltd., and New Space India Ltd. from CGST. This measure promotes India’s space and satellite launch industry and supports government space initiatives.
Issued for earlier notification?
Yes — amends Notification No. 12/2017–Central Tax (Rate).
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