Circular 2/1/2017 - Integrated Tax
Date: September 27, 2017
File No: F. No. 354/173/2017-TRU
Subject
Clarification on supply of satellite launch services by ANTRIX Corporation Ltd
Content
Request has been received regarding taxability of satellite launch services provided to both international and domestic customers by ANTRIX Corporation Limited which is a wholly owned Government of India Company under the administrative control of Department of Space (DOS). 2. In the above context, the legal provisions in GST laws are as under: a) Export of services is defined in IGST Act in Secti…