Legal Basis:
Amendments made under 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.
Directive Issued By:
Central Government, upon recommendation of the Council.
Notification Amendment:
Revision of notification No. 9/2017- Integrated Tax (Rate) dated June 28, 2017.
New Entry in the Table:
Addition of serial number 20C for Satellite launch services provided by ISRO, Antrix Corporation, or New Space India Limited.
Tax Rate Adjustment:
Services mentioned in the new entry exempted from tax.
Issuing Authority:
Pramod Kumar, Director to the Government of India.
Previous Amendments:
Last amended by notification No. 04/2020 - Integrated Tax (Rate) on September 30, 2020.