AAR: Leasing of Satellite Transponder taxable as part of space segment at 5% IGST

Sep 19,2019

Karnataka AAR holds that service of Leasing of Satellite Transponders, covered under SAC 9973 19, falls under the Entry No. 17 (viii) of Notification No. 8/2017- Integrated Tax (Rate); Consequently, holds that same is taxable at the rate of 5% (IGST), as applicable to like goods involving the transfer of title in goods, covered under 8803 90 00, in terms of Entry No. 245 of the Schedule I of the Notification No. 1/2017-Integrated Tax; States that Communication Satellite Trans...


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