Amend notification No. 9/ 2017- Integrated 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.

Notification No: 05/2020-IT(R)

Classification: Exemption Services

Date: 16-10-2020

G.S.R.....(E).- In exercise of the powers conferred by sub-sections (3) and (4) of section 5, sub-section (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 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 the Ministry of Finance (Department of Revenue), No.9/2017- Integrated Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 684 (E), dated the 28^th June, 2017, namely:-

In the said notification, in the Table, after serial number 20B and the entries relating thereto, the following shall be inserted, namely:-

“20C	9965	Satellite launch services supplied by Indian Space	Nil	Nil.”
		Research Organisation, Antrix Corporation Limited
		or New Space India Limited.

Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 9/2017 - Integrated Tax (Rate), dated the 28^th June, 2017, vide number G.S.R. 684 (E), dated the 28^th June, 2017 and was last amended by notification No. 04/2020 - Integrated Tax (Rate), dated the 30^th September, 2020 vide number G.S.R. 605(E), dated the 30^th September, 2020.

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05/2020-IT(R)