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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NEW DELHI

NOTIFICATION NO

05/2020-Union Territory Tax (Rate); Dated: October 16, 2020

G.S.R. 645(E).- In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, after serial number 19B and the entries relating thereto, the following shall be inserted, namely:-

"19C 9965 Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited. Nil Nil."

[F. No. 354/135/2020 -TRU]

(Pramod Kumar)
Director

Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 - Union Territory Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 703(E), dated the 28th June, 2017 and was last amended by notification No. 04/2020-Union Territory Tax (Rate), dated the 30th September, 2020 vide number G.S.R. 606(E), dated the 30th September, 2020.