Breif Issue :
Whether the supplies made to SRI HARI KOTA HIGH ALTITUDE RANGE ( SHAR),/ SATISH DHAWAN SPACE CENTRE, located at Sri Hari Kota, Andhra Pradesh, are eligible for concessional rate of tax as per the notifications 45/2017 (Central Tax – Rate), dated 14th November 2017, and 47/2017 ( Integrated Tax-Rate), dated 14th November 2017
The goods intended to be supplied by the applicant to M/s SDSC covered under Notification 45/2017 Central Tax (Rate) dated 14.11.2017 and accordingly concessional rate is not applicable
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