Classification of Service — The applicant sought advance ruling “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)” The Authority Ruled; The service of Leasing of Satellite Transponders, covered under SAC 9973 19, falls under the Entry No. 17 (viii) of Notification No. 8 / 2017 - Integrated Tax (Rate) dated 28th June 2017, as amended, and is taxable to GST at the rate of 5% IGST. — Antrix Corporation Limited, In Re…. [2019] 15 TAXLOK.COM 096 (AAR-Karnataka)