Page 233 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 727
diabetes would not opt for the Prohance-D variant as a meal replacement
- Product formulated for diabetic patients and targeted at that particular
segment and therefore, can be termed as a ‘diabetic food’ - No references
in support of statement of Authority for Advance Ruling that ‘Diabetic
Foods’ have to contain dietary fibre - Such qualification not required to
classify a product as diabetic food - HSN also considers food containing
sugar replacements as diabetic food - Order classifying Prohance-D
(Chocolate) under HSN Heading 2106 90 50 set aside instead product to
be classified as a diabetic food covered under HSN Heading 2106 90 91 —
In Re : Sun Pharmaceutical Industries Ltd. (App. A.A.R. - GST - Mah.) ............ 377
Foodgrain supply for PDS after crushing and packing - Composite supply
to Government - Exemption - Applicant receiving unpolished food-grain
from Government and after crushing same and packing in its own
packing material supplying it back for PDS distribution - HELD : Clearly
it is a composite supply inasmuch as applicant is supplying his own
goods, i.e., packing material in addition to supply of services of crushing
and packing of food-grains - Principal supply in this case is that of
services of crushing and packing with supply of packing material as
ancillary supply only - However, applicant has not adduced any figures
with regard to value of goods in the whole bundled value of goods and
services - Notwithstanding, being a supply of food- grains under PDS,
same is in nature of public service and is in relation to function entrusted
to Government under Article 243G of Constitution of India -
Accordingly, exemption under S. No. 3A of Notification No. 12/2017-
C.T. (Rate) would be admissible provided value of goods, i.e., packing
material does not exceed 25% of bundled value - Section 8 of Central
Goods and Services Tax Act, 2017 — In Re : Sakshi Jhajharia (A.A.R. - GST - W.B.) . . 374
Foreign based entity - Royalty paid to foreign based entity for providing
technical know-how not taxable under RCM and also otherwise - See
under INTELLECTUAL PROPERTY RIGHT SERVICE ............. 507
Forgery of documents resulting in seizure of truck containing areca nuts,
sustainability of seizure under IPC provisions - See under SEIZURE ..... 133
FORM GST “TRAN-1” allowed to be filed belatedly either electronically or
manually - See under INPUT TAX CREDIT .................... 58
— could not be filed electronically on GSTN portal, nodal officer to address
the problem - See under INPUT TAX CREDIT (ITC) .............. 127
— could not be filed within due date on account of technical glitches,
extension of time granted - See under INPUT TAX CREDIT (ITC) ........ 50
— not made available on web portal upto 25-8-2017 and assessee could not
use and exploit ITC while making exports in months of July and August,
2017 - See under REFUND/REFUND CLAIM ................... 90
— rectification of error in filing thereof - See under TRANSITIONAL
PROVISIONS .................................... 159
— writ jurisdiction not exercisable on extending time limit for revision of
same - See under WRIT JURISDICTION ..................... 119
Franchise services - Applicability to IPL Team on contract with BCCI - See
under IPL TOURNAMENT ............................ 456
— Educational service - Collaboration with foreign university - Reverse
Charge liability - Conducting some courses in collaboration with
Coventry Universities recognized by UK Government, not amounting to
receiving Franchise Service from abroad - Appellant not liable to Service

GST LAW TIMES  26th March 2020  329