NOTIFICATION NO-05/2020-Union Territory tax(rate), dt. 16-10-2020To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 05/2020 – Union Territory Tax (Rate)

New Delhi, the 16th October, 2020

G.S.R. —-(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 TerritoryGoods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and section148 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 theCouncil, hereby makes the following further amendments in the notification of the Government ofIndia, in the Ministry of Finance (Department of Revenue), No.12/2017- Union Territory Tax
(Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (i), vide number G.S.R. 703(E), dated the 28thJune, 2017, namely:—

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

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