Page 229 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 723
Export of Services Rules, 2005 (Contd.)
— Rule 5 - See under REBATE/REFUND ...................... 452
Export Oriented Unit - Admissibility of refund on Renting of immovable
property services - See under REFUND/REFUND CLAIM ........... 232
Extended period - Cenvat credit on outward transportation charges,
extended period of limitation when not applicable - See under DEMAND . . 442
— Limitation for demand - Extended period when applicable/inapplicable -
See under DEMAND ............................ 70, 180, 224
— of limitation not invocable in absence of suppression of facts - See under
DEMAND AND PENALTY ............................ 224
— of limitation not invocable when evidence on record didn’t reflect any
mala fide intention of the assessee - See under DEMAND ........... 445
— Suppression of facts established, extended period invocable - See under
DEMAND ....................................... 70
Extension of expired E-way Bill during transit, scope of - See under E-WAY
BILL ......................................... 193
Extension of time - Form GST TRAN-1 could not be filed within due date on
account of technical glitches, extension of time granted - See under
INPUT TAX CREDIT (ITC) ............................. 50
Fabric Bags - Non-woven of Polypropylene, classification and rate of GST -
See under BAGS .................................. 635
Fee charged from its members by Health Club for providing them various
facilities is taxable under Club or Association Membership services - See
under HEALTH CLUB AND FITNESS SERVICE CENTRE ........... 552
Filters for Locomotives - Railways exclusive supply - Classification of -
Appellant is manufacturing different types of filters specifically for
Indian Railways as per their design and specifications for use in different
locomotives - Two rival classification headings for this product under
Customs Tariff Act, 1975 as applicable to GST are Heading 8421 which is
specific to all types of filtering machinery and apparatus for liquids or
gases and Heading 8607 ibid which is applicable to parts of railway
locomotives - By virtue of Section Note 2(e) of Section XVII ibid covering
Chapter 86 ibid, parts mentioned in this chapter do not include items
which are specifically mentioned under Headings 8401 to 8479 ibid even
if these parts are specifically designed for goods of Chapter 86 ibid - Since
Filters are specifically included under Heading 8421 ibid, these cannot be
classified under any of heading of Chapter 86 ibid - Appellant’s reliance
on Section Note 3 of Section XVII ibid is misplaced as said Section Note
would be applicable only if Section Note 2(e) is held inapplicable - Mere
sole use of parts for goods of Chapter 86 ibid is not sufficient for their
classification under this Chapter as their exclusion from Section Note 2(e)
ibid is also essential - Case laws and C.B.E. & C. Circular No. 17/90-CX-4,
dated 9-7-1990 relied by appellant are not applicable and distinguishable
on facts - Decision of Tribunal in 2000 (120) E.L.T. 648 (Tribunal),
although factually similar, is per incurium as same has not taken into
consideration Section Note ibid - Ruling of AAR for Uttar Pradesh, which
has also not considered Section Note 2(e) ibid, is not binding - In view of
above, appropriate classification of said goods is under Heading 8421
ibid and not under Heading 8607 ibid as claimed by appellant - This view
is also fortified by C.B.I. & C. Circular No. 80/54/2018-GST, dated 31-12-
2018 on classification of Turbo Charger supplied to Railways and also
GST LAW TIMES  26th March 2020  325