Page 18 - GSTL_26th March 2020_Vol 34_Part 4

xvi GST LAW TIMES [ Vol. 34
moulds transferred in his name for consideration and further transferring
such title to Indian buyer for consideration - Notwithstanding that these
moulds are never imported into India, transfer of title of goods is
specifically covered under Schedule-II of Central Goods and Services Tax
Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 as ‘supply of
goods’ - Accordingly applicant liable to pay GST on his transferring Title
of these moulds to Indian buyer - Sections 7 and 9 of Central Goods and
Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 —
In Re : Automative Components Technology India Pvt. Ltd. (A.A.R. - GST - T.N.) ........ 619
Transferable Development Rights (‘TDR’)/Floor Space Index (‘FSI’) -
Surrender of Joint right on consideration - Classification - Rate of GST -
Issue already stands clarified at S. No. 7 of FAQ issued by C.B.I. & C.
Instruction F. No. 354/32/2019-TRU, dated 14-5-2019 on real estate
holding that transfer of development rights or FSI (including additional
FSI) is leviable to GST - In view of aforesaid FAQ read with Notification
No. 4/2018-C.T. (Rate) and Notification No 5/2019-C.T. (Rate), held that
aforesaid activity classifiable under Heading 9972 is leviable to GST @
18% (9% CGST + 9% SGST) - Section 9 of Central Goods and Services Tax
Act, 2017/Maharashtra Goods and Services Tax Act, 2017 — In Re : Vilas
Chandanmal Gandhi (A.A.R. - GST - Mah.) ......................... 651
Transportation of employees admissibility of ITC under Rent-a-Cab service
on hiring of buses - See under INPUT TAX CREDIT ............... 670
— Admissibility of ITC under Rent-a-Cab service on hiring of Cars - See
under INPUT TAX CREDIT ............................ 670
Validity of ongoing proceedings under Central Goods and Services Tax
Act, 2017 in view of moratorium under Insolvency and Bankruptcy Code,
2016 - See under MORATORIUM ......................... 585
Zinc Electroplating on job work - Supply of services - Classification - Rate
of GST - Factually established that principal is sending unplated
components to applicant, who is fully covered under definition of job
worker under GST law, for getting these components electroplated and
returned - Accordingly said activity of electroplating is a treatment or
process applied on goods belonging to others and is thus covered under
‘supply of services’ in terms of Schedule-II to Central Goods and Services
Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 - Said
supply is classifiable under Heading 9988 as Manufacturing services on
Physical Inputs owned by others - As regards rate of GST, it would be
18% (9% CGST + 9% SGST) prior to 30-9-2019 under S. No. 26 of
Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 - However, w.e.f. 1-
10-2019, in view of amendment in notification ibid, rate of GST would
depend as to whether goods are owned by a registered person or by an
unregistered person - In case of registered person rate of GST would be
12% (6% CGST + 6% SGST) but in case of unregistered person, it would
remain 18% (9% CGST + 9% SGST) - Sections 7 and 9 of Central Goods
and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act,
2017 — In Re : Electroplating and Metal Finishers (A.A.R. - GST - T.N.) ........... 641

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