Clarification on supply of satellite launch services by ANTRIX Corporation Ltd – regarding
2/1/2017 Dated:- 27-9-2017 IGST – Circulars
GST
Circular No. 2/1/2017-IGST
F. No. 354/173/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
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North Block, New Delhi
27th September 2017
To,
The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarification on supply of satellite launch services by ANTRIX Corporation Ltd – regarding.
Request has been received regarding taxability of satellite launch services provided to both international and domestic
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not merely establishments of a distinct person in accordance with Explanation 1 in section 8;
One of the five conditions for a supply of service to be considered as “export of service” is that the place of supply of service is outside India.
b) Section 13(9) of the IGST Act provides that where location of supplier of services or location of recipient of services is outside India, the place of supply of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of such goods. However, where location of supplier and recipient of services is in India, then the place of supply is governed by section 12 (8) of the IGST Act, which stipulates that place of supply will be the location of the recip
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