Clarification on supply of satellite launch services by ANTRIX Corporation Ltd - regarding

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..... cipal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on supply of satellite launch services by ANTRIX Corporation Ltd - regarding. Request has been received regarding taxability of satellite launch services provided to both international and domestic customers by ANTRIX Corporation Limited which is a .....

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..... f the five conditions for a supply of service to be considered as "export of service" is that the place of supply of service is outside India. b) Section 13(9) of the IGST Act provides that where location of supplier of services or location of recipient of services is outside India, the place of supply of services of transportation of goods, other than by way of mail or courier, shall be the plac .....

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..... satellite launch service is provided by ANTRIX Corporation Limited to a person located in India, the place of supply of satellite launch service would be governed by section 12 (8) of the IGST Act and would be taxable under CGST Act, UTGST Act or IGST Act, as the case may be. 4. Difficulty if any, in the implementation of the circular should be brought to the notice of the Board. Hindi version wo .....

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