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M/S. NEW SPACE INDIA LIMITED
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

M.P RAVI PRASAD
MASHHOOD UR REHMAN FAROOQI
Pet. Counsel
Radha Krishnan
Res. Counsel
Na

Petitioner / Applicant

M/S. NEW SPACE INDIA LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Mar 31, 2020
Order No.

KAR ADRG 19/2020

Citation

2020(3) TAXREPLY 1215
Original Order
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ORDER

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER 98(4) OF THE KGST ACT, 2017 1. M/s New Space India Limited, Room No. F01, HSFC Building, New BEL Road, ISRO Head Quarters, Bengaluru - 560094, Karnataka having GSTIN number 29AAGCN4411P1Z1, have filed an application for Advance Ruling under Section 97 of CGST Act 2017 86 KGST Act 2017 read with Rule 104 of CGST Rules 2017 86 KGST Rules 2017, in form GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Limited Company and is registered under the Goods and Services Act, 2017. They are into the business of Leasing of Satellite Transponders and sought advance ruling in respect of the following questions: 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)? 2) Whether the applicant can levy GST @5% for Leasing of Satellite Transponde....

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