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GST - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Classification of goods - the transponder is a key payload of ...

Case Laws     GST

April 24, 2020

Classification of goods - the transponder is a key payload of communication satellite and hence cannot form part of ground segment but is essentially a part of space segment and more specifically the main part to the communication satellite without which the communication satellite becomes defunct. Therefore transponders located on the communication satellite are not covered under the Heading 85256092. - AAR

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