Page 201 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 695
Auction of flowers - Assessee undertaking complete process of auction of
flowers and upon completion of auction receiving sale consideration -
Consideration paid by assessee to seller after deducting its commission -
Assessee offering dealers sophisticated facilities for online buying-remote
buying to attract an increasing number of international buyers to auction
- Wide gamut of activities of assessee beyond scope of a commission
agent since services rendered by it not restricted only to sale of goods on
behalf of sellers for consideration, which was main edifice of definition of
commission agent - Assessee’s activities more appropriately classifiable
as ‘Auctioneer service’ - Activity not covered by Serial No. 54(g) of
Notification No. 12/2017-C.T. (Rate) as “services provided by a
commission agent for sale or purchase of agricultural produce” even
though its covered under Section 2(5) of Central Goods and Services Tax
Act, 2017 as agent - Assessee not eligible for exemption under serial
number — In Re : International Flower Auction Bangalore Ltd. (App. A.A.R. - GST - Kar.) . . 610
Auctioneer services vis-à-vis Commission Agent services for agricultural
produce on auction of flowers on commission basis - See under
AUCTION OF FLOWERS ............................. 610
Audit discovering suppression of facts, penalty imposable - See under
PENALTY ....................................... 70
Authority for Advance Ruling - Jurisdiction of - Question referred for
decision was whether supply of goods by assessee was taxable supply
under Central Goods and Services Tax Act, 2017 - However, without
deciding that question, AAR decided that supply was composite supply -
HELD : AAR’s finding on composite supply was without jurisdiction and
beyond terms of reference — Abbott Healthcare P. Ltd. v. Commr. of Commercial
Tax, Thrissur (Ker.) ................................... 579
Auto parts manufactured abroad from the Moulds also manufactured and
retained abroad, GST leviable on transfer of title of Moulds - See under
TRANSFER IN TITLE OF GOODS ........................ 619
Autonomous organisation - Training in the field of environment provided
by autonomous organization, taxability thereof - See under CHARTERED
ACCOUNTANT .................................. 429
Auxiliary Service - Subsidiary company in India providing business
Auxiliary Service of marketing/sales promotion to parent company
abroad, activity amounting to export of services - See under
MARKETING/SALES PROMOTION ....................... 436
Bags - Polypropylene non-woven fabric bags - Classification - Rate of GST -
Applicant after purchasing engaged in purchasing non-woven fabric rolls
made of 100% Polypropylene, cutting same into shape, printing it with
requisite designs and then stitching them to convert into bags for
packaging bulk items - In terms of C.B.I. & C. Circular No. 80/54/2018-
GST, dated 31-12-2018, such bags if non-laminated are to be classified as
per constituent material - Since, product in question is made of non-
woven textile of Heading 5603 of Customs Tariff Act, 1975, its
classification under Chapter 39 ibid is ruled out - Applying Explanation
of HSN to Heading 6305, said product is appropriately classifiable under
Tariff Item 6305 33 00 ibid - As regards rate of GST, sale price of said bag
being below ` 1,000, these were leviable to 5% GST up to 30-9-2019, 12%
GST from 1-10-2019 to 31-12-2019 and 18% GST w.e.f. 1-1-2020 in terms of
Notification No. 1/2017-C.T. (Rate) and similar State Tax notification as
amended from time to time - Section 9 of Central Goods and Services Tax

GST LAW TIMES  26th March 2020  297