Union Territory Tax Notification (Rate) 05/2020 – To amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.

UTGST Notification rate 05/2020

Title	To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.
Number	05/2020
Date	16-10-2020
PDF	Download

– In exercise of the powers conferred by sub-sections (3) and (4) of section 7,
sub-section (1) of section 8 and clause (iv) and clause (xxvii) of section 21
of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with
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 tthe Ministry of Finance (Department of Revenue),
No.12/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R. 703(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.