Leasing of Satellite Transponder falls under SAC Code 997319

In re New Space India Limited (GST AAR Karnataka)

1) Whether Leasing of Satellite Transponder which is covered under SAC Code 997319 be charged at 5% GST as per HSN Code 8803 – Parts Goods of Heading 8802 (Satellites)?

The service of Leasing of Satellite Transponders, covered under SAC 9973 19, falls under the Entry No. 17 (viii) of Notification No. 8/2017

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