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Date: 2020-10-16 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by subsections 3 and 4 of section 9, subsection 1 of section

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document contains notifications from the Ministry of Finance, Department of Revenue, amending Central Tax Rate, Integrated Tax Rate, and Union Territory Tax Rate. The amendments, effective October 16, 2020, pertain to satellite launch services. These notifications were issued to implement recommendations from the Council and are in the public interest. Key Points / Main Content: * **Central Tax Rate Amendment (Notification No. 05/2020-Central Tax Rate):** * Amends notification No. 12/2017-Central Tax Rate, dated June 28, 2017. * Inserts new entry 19C after 19B in the Table. * Entry 19C: Satellite launch services (heading 9965) supplied by ISRO, Antrix Corporation Limited, or New Space India Limited are taxed at Nil. * **Integrated Tax Rate Amendment (Notification No. 05/2020-Integrated Tax Rate):** * Amends notification No. 9/2017-Integrated Tax Rate, dated June 28, 2017. * Inserts new entry 20C after 20B in the Table. * Entry 20C: Satellite launch services (heading 9965) supplied by ISRO, Antrix Corporation Limited, or New Space India Limited are taxed at Nil. * **Union Territory Tax Rate Amendment (Notification No. 05/2020-Union Territory Tax Rate):** * Amends notification No. 12/2017-Union Territory Tax Rate, dated June 28, 2017. * Inserts new entry 19C after 19B in the Table. * Entry 19C: Satellite launch services (heading 9965) supplied by ISRO, Antrix Corporation Limited, or New Space India Limited are taxed at Nil. Impact Analysis: * **Indian Space Research Organisation (ISRO), Antrix Corporation Limited, and New Space India Limited:** * *Impact:* No central tax, integrated tax or union territory tax will be levied on their satellite launch services (heading 9965). * *Action Required:* Ensure compliance with the updated tax rates for satellite launch services. * **Tax Authorities:** * *Impact:* Need to implement and administer the new tax rates (Nil) for satellite launch services provided by the specified organizations. * *Action Required:* Update relevant systems and procedures to reflect the new tax rates and ensure accurate tax collection and reporting. * **Customers of ISRO, Antrix Corporation Limited, and New Space India Limited:** * *Impact:* The cost of satellite launch services may be affected due to the change in tax rates. * *Action Required:* Review contracts and pricing agreements with ISRO, Antrix Corporation Limited, and New Space India Limited to understand the impact of the new tax rates on service costs.

Key Entities Referenced

New Delhi: Location where the notification was issued. Ministry of Finance Department of Revenue: The department responsible for issuing the notification. Central Goods and Services Tax Act, 2017: Act of Parliament of India to harmonize the levy of indirect tax on goods and services Integrated Goods and Services Tax Act, 2017: Law for levying and collecting the Goods and Services Tax (GST) on all Inter-State supplies of goods and services in India. Union Territory Goods and Services Tax Act, 2017: Law to regulate and collect the Goods and Services Tax (GST) in Union territories of India Council: Refers to the Goods and Services Tax (GST) Council. Indian Space Research Organisation: The national space agency of India. Antrix Corporation Limited: The commercial arm of the Indian Space Research Organisation (ISRO). New Space India Limited: The commercial arm of the Indian Space Research Organisation (ISRO).
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-16102020-222499 xxxGIDHxxx CG-DL-E-16102020-222499 xxxGIDExxx ऄसाधारण EXTRAORDINARY भाग II—खण् ड 3—ईप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 523] नइ ददल्ली, िक्रु िार, ऄक्त बू र 16, 2020/अज्‍ि न 24, 1942 No. 523] NEW DELHI, FRIDAY, OCTOBER 16, 2020/ASVINA 24, 1942 जित्त म्ं ालय (रािस्ट्ि जिभाग) ऄजधसचू ना नइ ददल् ली, 16 ऄक्त ूबर, 2020 स.ं 05/2020-केन्‍दर ीय कर (दर) सा.का.जन. 643(ऄ).—केन्‍द रीय माल एि ं सेिाकर ऄजधजनयम, 2017 (2017 का 12) की धारा 9 की ईप-धारा (3) और (4), धारा 11 की ईप धारा (1), धारा 15 की ईप धारा (5) और धारा 148 के तहत प्रदत्त िजतियय का प्रयोग करते हुए, केन्‍द र सरकार, आस बात स े संतुष्ट होते हुए दक ससा करना िनजहत म अि्‍ यक ह और िीएसटी पररषद की जसफाररि के अधार पर, भारत सरकार, जित् त मं्ालय (रािस्ट् ि जिभाग) की ऄजधसूचना सं्‍ या 12/2017-केन्‍द रीय कर (दर), ददनांक 28 िनू , 2017 जिसे सा.का.जन. 691(ऄ), ददनांक 28 िून, 2017 के तहत भारत के रािप्, ऄसाधारण के भाग-II, खंड 3, ईप-खंड (i) म प्रकाजित दकया गया था, म और अग े भी जनम्न जलजखत संिोधन करती ह, यथा :- ईतिय ऄजधसूचना म , सारणी म , क्रम सं. 19ख और ईससे संबंजधत प्रजिजिय के पश्चात जनम्नजलजखत को ऄंतःस्ट्थाजपत दकया िाएगा, यथाः- 4969 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] “19ग 9965 भारतीय ऄंतररक्ष ऄनुसंधान संगठन, ऄतं ररक्ष िून्‍दय िून्‍दय” कारपोरेिन जल. या न्‍दयू स्ट्पेस आजण्डया जल. के द्वारा अपूर्तत की गयी ईपग्रह प्रक्षेपण सेिा। [फा. स.ं 354/135/2020-टीअरय]ू प्रमोद कुमार, जनदेिक नोट: प्रधान ऄजधसूचना सं्‍ या 12/2017-केन्‍द रीय कर (दर), ददनांक 28 िून, 2017 को सा.का.जन. 691(ऄ), ददनांक 28 िून, 2017 के तहत भारत के रािप्, ऄसाधारण म प्रकाजित दकया गया था और आसम ऄंजतम बार ऄजधसूचना सं्‍ या 04/2020-केन्‍द रीय कर (दर), ददनांक 30 जसतम्बर, 2020, सा.का.जन. 604(ऄ), ददनांक 30 जसतम्बर, 2020, के द्वारा संिोधन दकया गया ह । MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 16th October, 2020 No. 05/2020-Central Tax (Rate) G.S.R. 643(E).—In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, 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.12/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:— In the said notification, in the Table, after serial number 19B and the entries relating thereto, the following shall be inserted, namely:- ―19C 9965 Satellite launch services supplied by Indian Space Research Nil Nil.‖ Organisation, Antrix Corporation Limited or New Space India Limited. [F. No. 354/135/2020 -TRU] PRAMOD KUMAR, Director Note : The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 - Central Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 691(E), dated the 28th June, 2017 and was last amended by notification No. 04/2020-Central Tax (Rate), dated the 30th September, 2020 vide number G.S.R. 604(E), dated the 30th September, 2020. ऄजधसचू ना नइ ददल् ली, 16 ऄक्त ूबर, 2020 स.ं 05/2020-एकीकृत कर (दर) सा.का.जन. 644 (ऄ).—एकीकृत माल एिं सेिाकर ऄजधजनयम, 2017 (2017 का 13) की धारा 5 की ईप-धारा (3) और (4), धारा 6 की ईप धारा (1), और धारा 20 के ईपिाक्य (xxv) के तहत प्रदत् त िजतियय का प्रयोग करते हुए, केन्‍द रीय माल एिं सेिाकर ऄजधजनयम, 2017 (2017 का 12) की धारा 15 की ईप धारा (5) और धारा 148 के साथ परठत, केन्‍द र सरकार, आस बात स े संतुष्ट होते हुए दक ससा करना िनजहत म अि्‍ यक ह और िीएसटी पररषद की जसफाररि के अधार पर, एतदद्वारा, भारत सरकार, जित् त मं्ालय (रािस्ट् ि जिभाग) की ऄजधसूचना सं्‍ या 9/2017-[भाग II—खण् ड 3(i)] भारत का रािप् : ऄसाधारण 3 एकीकृत कर (दर), ददनांक 28 िून, 2017 जिस े सा.का.जन. 684 (ऄ) ददनांक 28 िनू , 2017 के तहत भारत के रािप्, ऄसाधारण के भाग-।।, खंड 3, ईप-खंड (i) म प्रकाजित दकया गया था, म और अगे भी जनम्न जलजखत सिं ोधन करती ह, यथा :- ईतिय ऄजधसूचना म , सारणी म , क्रम सं. 20ख और ईससे संबंजधत प्रजिजिय के पश्चात जनम्नजलजखत को ऄंतःस्ट्थाजपत दकया िाएगा, यथाः- “20ग 9965 भारतीय ऄंतररक्ष ऄनुसंधान संगठन, ऄतं ररक्ष िून्‍दय िून्‍दय” कारपोरेिन जल. या न्‍दयू स्ट्पेस आजण्डया जल. के द्वारा अपूर्तत की गयी ईपग्रह प्रक्षेपण सेिा। [फा. स.ं 354/135/2020-टीअरय]ू प्रमोद कुमार, जनदेिक नोट : प्रधान ऄजधसूचना सं्‍ या 9/2017-एकीकृत कर (दर), ददनांक 28 िनू , 2017 को सा.का.जन. 684(ऄ), ददनांक 28 िून, 2017 के तहत भारत के रािप्, ऄसाधारण म प्रकाजित दकया गया था और आसम ऄंजतम बार ऄजधसूचना सं्‍ या 04/2020-एकीकृत कर (दर), ददनांक 30 जसतम्बर, 2020, सा.का.जन. 605(ऄ), ददनांक 30 जसतम्बर, 2020, के द्वारा संिोधन दकया गया ह । NOTIFICATION New Delhi, the 16th October, 2020 No. 05/2020- Integrated Tax (Rate) G.S.R. 644(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 28th 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 28th 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 Research Nil Nil.‖ Organisation, Antrix Corporation Limited or New Space India Limited. [F. No. 354/135/2020 -TRU] PRAMOD KUMAR, Director Note : The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 9/2017 - Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 684 (E), dated the 28th June, 2017 and was last amended by notification No. 04/2020 - Integrated Tax (Rate), dated the 30th September, 2020 vide number G.S.R. 605(E), dated the 30th September, 2020. ऄजधसचू ना नइ ददल् ली, 16 ऄक्त ूबर, 2020 स्‍ं य ा 05/2020- कर (दर) सा.का.जन. 645(ऄ).— माल एि ं सेिाकर ऄजधजनयम, 2017 (2017 का 14) की धारा 7 की ईपधारा (3) और ईपधारा (4), धारा 8 की ईपधारा (1) और धारा 21 के ईपिाक्य (iv) और ईपिाक्य (xxvii) के तहत प्रदत् त िजतियय का प्रयोग करते हुए, केन्‍द रीय माल एिं सेिाकर ऄजधजनयम, 2017 (2017 का 12) की धारा 15 की4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ईप-धारा (5), और धारा 148 के साथ परठत, केन्‍द र सरकार, आस बात स े संतुष्ट होत े हुए दक ससा करना िनजहत म अि्‍ यक ह और िीएसटी पररषद की जसफाररि के अधार पर भारत सरकार, जित् त म्ं ालय (रािस्ट् ि जिभाग) की ऄजधसूचना सं्‍ या 12/2017- कर (दर), ददनांक 28 िून, 2017 जिसे सा.का.जन. 703(ऄ), ददनांक 28 िून, 2017 के तहत भारत के रािप्, ऄसाधारण के भाग-।।, खंड 3, ईप-खंड (i) म प्रकाजित दकया गया था, म और अग े भी जनम्न जलजखत संिोधन करती ह, यथा :- ईतिय ऄजधसूचना म , सारणी म , क्रम सं. 19ख और ईससे संबंजधत प्रजिजिय के पश्चात जनम्नजलजखत को ऄंतःस्ट्थाजपत दकया िाएगा, यथाः- “19ग 9965 भारतीय ऄंतररक्ष ऄनुसंधान संगठन, ऄंतररक्ष िून्‍दय िून्‍दय” कारपोरेिन जल. या न्‍दयू स्ट्पेस आजण्डया जल. के द्वारा अपूर्तत की गयी ईपग्रह प्रक्षेपण सेिा। [फा. स.ं 354/135/2020-टीअरय]ू प्रमोद कुमार, जनदेिक नोट : प्रधान ऄजधसूचना सं्‍ या 12/2017- कर (दर), ददनांक 28 िून, 2017 को सा.का.जन. 703(ऄ), ददनांक 28 िून, 2017 के तहत भारत के रािप्, ऄसाधारण म प्रकाजित दकया गया था और आसम ऄंजतम बार ऄजधसूचना सं्‍ या 04/2020- कर (दर), ददनांक 30 जसतम्बर, 2020, सा.का.जन. 606(ऄ), ददनांक 30 जसतम्बर, 2020, के द्वारा संिोधन दकया गया ह। NOTIFICATION New Delhi, the 16th October, 2020 No. 05/2020–Union Territory Tax (Rate) G.S.R. 645(E).—In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 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. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 28th June, 2017, namely:— In the said notification, in the Table, after serial number 19B and the entries relating thereto, the following shall be inserted, namely:- ―19C 9965 Satellite launch services supplied by Indian Space Research Nil Nil.‖ Organisation, Antrix Corporation Limited or New Space India Limited. [F. No. 354/135/2020 -TRU] PRAMOD KUMAR, Director Note : The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Union Territory Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 703(E), dated the 28th June, 2017 and was last amended by notification No. 04/2020-Union Territory Tax (Rate), dated the 30th September, 2020 vide number G.S.R. 606(E), dated the 30th September, 2020. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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