Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Leasing of Satellite Transponder - the transponders are goods ...

Case Laws     GST

September 23, 2019

Leasing of Satellite Transponder - the transponders are goods and any transfer of right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration is liable to GST @5%.

View Source

 


 

You may also like:

  1. Classification of services - Leasing of Satellite Transponder - the rate of tax applicable on the service of leasing of the satellite transponders shall be the same as...

  2. Classification of goods - the transponder is a key payload of communication satellite and hence cannot form part of ground segment but is essentially a part of space...

  3. Classification of goods - renting of e-bikes(Miracle), bicycles(Move) without operator - there are no transfer in the right to use the goods and we hold that in the...

  4. Scope of supply - transfer of leasehold rights in respect of Noida Authority allotted land - The AAR held that, The activity of assignment is in the nature of agreeing...

  5. Right to use - Having transferred the right to use the goods during the period for which it is to be transferred, the owner cannot again transfer the same rights to...

  6. Levy of GST on Transfer Fee - Assignment of leasehold rights on land - The activity of assignment is in the nature of agreeing to transfer one’s leasehold rights. It...

  7. Understatement of income - treatment of lease transactions as sales transaction - The Income Tax Authorities has not doubted the legal effect of the lease deed (being...

  8. Supply of Tangible Goods Service - lease agreement - acquiring CESSNA make air craft on lease - After analyzing the lease agreement and legal provisions, the Tribunal...

  9. Classification of services - Business Support Services or not - service of providing transponders on hire basis by IGSML to UEPL - transfer of right to use even without...

  10. Prima facie view that the hiring of transponder capacity by the appellant in the satellite for the purpose of their business of providing up linking service to their...

  11. Levy of tax - transfer of right to use goods or not - The fact that the petitioner is stated to have acted as an agent of the lessee at the time of import under the...

  12. Transfer of leasing rights of Films - considered to be 'goods' OR 'sale'? - Rule 9B(6), - "sale" of rights of exhibition of a feature film would include the "lease" of...

  13. Cancellation of lease granted earlier, after initiation of CIRP - After CIRP is over, it shall be open for the Appellant to deal with the lease land which was leased to...

  14. Excess amortization cost debited to the profit and loss account - addition was in respect of Satellite rights of 107 films, Split wide open (satellite rights) and...

  15. Permanent transfer of the lease hold rights - service of renting of immovable Property or not - It is observed that after the execution of Deeds of Assignment and...

 

Quick Updates:Latest Updates