Page 246 - GSTL_26th March 2020_Vol 34_Part 4

740 GST LAW TIMES [ Vol. 34
Notifications (Contd.)
— See also under PRINTING AND SUPPLY OF ACCESS CARD ..... 351
— See also under TRANSFORMERS SUPPLIED TO INDIAN
RAILWAYS ................................ 322
— See also under WORKS CONTRACT ................... 333
— Notification No. 1/2017-I.T. (Rate) - See under PHARMACEUTICAL
REFERENCE STANDARDS (PRS) ......................... 182
— See also under PRINTING AND SUPPLY OF ACCESS CARD ..... 351
— Notification No. 2/2017-C.T. (Rate) - See under ANIMAL FEED ........ 664
— Notification No. 11/2017-C.T. (Rate) - See under BODY BUILDING ON
CHASSIS ....................................... 290
— See also under PRINTING OF ADVERTISING MATERIAL ...... 626
— See also under RESTAURANT SERVICES ................ 319
— See also under WORKS CONTRACT ................... 333
— See also under ZINC ELECTROPLATING ................ 641
— Notification No. 12/2017-C.T. (Rate) - See under AUCTION OF
FLOWERS ...................................... 610
— See also under DISCOM SERVICES ................... 385
— See also under FOODGRAIN SUPPLY FOR PDS ............ 374
— See also under MAINTENANCE OF COMMON AREA IN
RESIDENTIAL COMPLEX ........................ 360
— See also under SKILL DEVELOPMENT TRAINING .......... 630
— Notification No. 45/2017-C.T. (Rate) - See under SCIENTIFIC AND
RESEARCH INSTITUTION SUPPLIES ...................... 298
— Notification No. 47/2017-C.T. (Rate) - See under SCIENTIFIC AND
RESEARCH INSTITUTION SUPPLIES ...................... 298
— Notification No. 4/2018-C.T. (Rate) - See under TRANSFERABLE
DEVELOPMENT RIGHTS ............................. 651
— Notification No. 24/2018-C.T. (Rate) - See under WORKS CONTRACT .... 333
— Notification No. 27/2018-C.T. (Rate) - See under WORKS CONTRACT .... 333
— Notification No. 5/2019-C.T. (Rate) - See under TRANSFERABLE
DEVELOPMENT RIGHTS ............................. 651
Nutritional powders for diabetic patients, classification of - See under
FOOD ........................................ 377
Odomos - Product pitched in their sale material and advertisements as a
mosquito repellent - Product not normally prescribed as a medicine by
medical practitioner as a drug - Product sold on demand at the counters
in shops and establishments and sales not restricted to
chemists/druggists alone - Product is a mosquito repellent by virtue of
its mosquito repelling characteristics and is so understood in common
parlance - Active ingredient of the product is NNDB, the improved
version - Formula of DEET - No material/supporting scientific evidence
from the record shown to this Court to establish that the creation of
NNDB denudes the essential mosquito repellent quality of DEET in the
product - Classifiable under Tariff Item 3808 91 91 of Customs Tariff Act,
1975 — Dabur India Ltd. v. Commissioner of CGST, Ghaziabad (All.) ............. 9
Offence of issuance of GST invoices without any supply of goods, bail
refused - See under BAIL .............................. 29
— under GST law, default bail on filing charge sheet on 61st day from date
of arrest - See under BAIL ............................. 29
Offer to pay tax vis-à-vis actual payment of GST for getting seized goods
released - See under RELEASE OF GOODS .................... 193
GST LAW TIMES  26th March 2020  342