Page 15 - GSTL_26th March 2020_Vol 34_Part 4

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Notifications (Contd.)
— Notification No. 5/2019-C.T. (Rate) - See under TRANSFERABLE
DEVELOPMENT RIGHTS ............................. 651
Place of supply - AAR has no jurisdiction to pronounce ruling - See under
ADVANCE RULING AUTHORITY........................ 661
Poly Vinyl Chloride (PVC) sheet printed with advertisement material,
classification and rate of GST - See under PRINTING OF ADVERTISING
MATERIAL ..................................... 626
Polypropylene Non-woven Fabric Bags, classification and rate of GST - See
under BAGS ..................................... 635
Power for provisional attachment of bank account under GST is not absolute
- See under ATTACHMENT OF BANK ACCOUNT .............. 592
Pre-judging issue in SCN not sustainable - See under SHOW CAUSE
NOTICE ....................................... 601
Printing of advertising material - Supply of goods or services - Assessee on
orders from its customers printing of content of advertisement provided
by customers on material specified and supplied by it to customer - Poly
Vinyl Chloride (PVC) material classified under Chapter 39 of Customs
Tariff Act, 1975 prior to printing and after printing it would become
Trade Advertising Material fell under Chapter 49 ibid - Activity of
printing making PVC material into trade advertising material, i.e.,
banner/billboard, etc. - Activity bringing about material changes in
nature of PVC - Assessee not owning or retaining usage rights of
intangible inputs - Activity of printing of content supplied by recipient,
on PVC material becomes principal supply - Supply of material ancillary
to principal supply of printing service - Printing of content provided by
customer on PVC banners and supply of such printed trade
advertisement material amounted to supply of service as clarified by
C.B.E. & C. Circular No. 11/11/2017-GST, dated 20-10-2017 - Supply
classifiable under SAC 9989 and taxable at 18% up to 30-10-2017 and 12%
effective from 31-10-2017, as per Serial No. 27 of Notification No.
11/2017-C.T. (Rate) as amended - Section 9 of Central Goods and Services
Tax Act, 2017 — In Re : Macro Media Digital Imaging Pvt. Ltd. (A.A.R. - GST - Kar.) .... 626
Processed Soya meal, classification of - See under ANIMAL FEED ........ 664
Provisional attachment of bank account, power under GST is not absolute -
See under ATTACHMENT OF BANK ACCOUNT ............... 592
Rate of GST on activity of printing of advertisement material on PVC sheet -
See under PRINTING OF ADVERTISING MATERIAL ............. 626
— on activity of surrender of Joint Transferable Development Right (TDR)
on consideration - See under TRANSFERABLE DEVELOPMENT
RIGHTS (‘TDR’)/FLOOR SPACE INDEX (‘FSI’) ................. 651
— on Polypropylene Non-woven Fabric Bags - See under BAGS ......... 635
— on zinc electroplating under job work on components sent by principal -
See under ZINC ELECTROPLATING ...................... 641
Recipient of goods and services not eligible to seek advance ruling - See
under ADVANCE RULING APPLICATION ................... 658
Recipient’s eligibility of ITC is beyond jurisdiction of AAR - See under
ADVANCE RULING APPLICATION ...................... 619
Rectification of Mistake - Advance Ruling - There is no error apparent on
GST LAW TIMES  26th March 2020  111