Amendments to Notification No. 12/2017 - Union Territory Tax (Rate)

Effective Date and Scope: Amendments come into effect immediately. Applicable to satellite launch services provided by Indian Space Research Organisation (ISRO), Antrix Corporation Limited, or New Space India Limited.

New Entry in the Table: Insertion of serial number 19C and corresponding entries for satellite launch services. Specifies a Nil rate of tax for both the central and union territories.

Issuing Authority: Amendments made by the Central Government on the recommendations of the Council. Approved by Pramod Kumar, Director to the Government of India.

Reference to Principal Notification: Refers to Notification No. 12/2017 - Union Territory Tax (Rate), dated June 28, 2017. Last amended by Notification No. 04/2020 - Union Territory Tax (Rate), dated September 30, 2020.

Publication Details: Original publication in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 703(E), dated June 28, 2017.

Legislative Authority: Exercise of powers conferred by various subsections of the Union Territory Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017.