AAR: ‘Communication Satellite Transponders’ classifiable under Heading 8803 90 00, taxable at 5%

AAR holds that Communication Satellite Transponders are covered under SAC 9973 19, taxable under residual entry no. 17 (viii) of Notification no. 8/2017; Notes that, applicant is a Govt. of India company under the administrative control of Department of Space engaged in supply of service of leasing/rental of satellite transponders; Transponder essentially is a repeater which receives signal transmitted from earth station  on the uplink, amplifies the signal, converts to ...