Antrix Corporation Limited ., In re
Date: August 26, 2019
Subject Matter
Service of Leasing of Satellite Transponders covered under SAC 9973 19 attracts 5% GST
Summary
Q) Whether Leasing of Satellite Transponder which is covered under SAC Code 997319 be charged at 5% GST as per HSN Code 8803-Parts Goods of Heading 8802 (Satellites)? A) The service of Leasing of Satellite Transponders, covered under SAC 9973 19, fal…
1. M/s Antrix Corporation Limited, (called as the ‘Applicant’ hereinafter), Anthariksh Bhavan Campus, New BEL Road, Bengaluru – 560058, having GSTIN number 29AABCA4500B1ZE, have filed an application for Advance Ruling under Section 97 of CGST Act 2017 86 KGST Act 2017 read with Rule 104 of CGST Rules 2017 86 KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- ea…