Page 251 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 745
proof of payment of aggregate of amounts mentioned in clauses of
Section 26(6A) ibid - Petitioner, aggrieved by order of assessment and tax
liability crystallized at end of assessment order - When appeal is against
such tax liability, petitioner cannot argue that paltry amount deposited
under protest prior to assessment and at time of investigation, may be
adjusted against pre-deposit contemplated by Section 26(6A) ibid - No
merit in petitioner’s argument - Adjustment, impermissible in law - Writ
petition, therefore, devoid of merits and liable to be dismissed. - Section
26(6A) of Maharashtra Value Added Tax Act, 2002 — VVF (India) Ltd. v.
State of Maharashtra (Bom.) ................................ 93
Pre-judging issue in SCN not sustainable - See under SHOW CAUSE
NOTICE ....................................... 601
Pre-owned cars - Car manufacturer and dealer forming Joint venture on
profit sharing basis for purchase, exchange, refurbishing and sale of pre-
owned cars under brand name, management fee not taxable under
Franchise service - See under FRANCHISE SERVICE .............. 532
Prepared Laboratory Reagents, rate of GST thereon - See under
PHARMACEUTICAL REFERENCE STANDARDS (PRS) ........... 182
Principal supply of transmission and distribution of electricity - It is
naturally bundled and supplied in conjunction with related/ancillary
services in ordinary course of business - Hence, tax liability of such
composite supply is determined by treating it as supply of principal
supply of transmission and distribution of electricity - Section 8(a) of
Central Goods and Services Tax Act, 2017 — Torrent Power Ltd. v. Union of
India (Guj.) ....................................... 385
— of transmission and distribution of electricity, taxability of related
ancillary services as bundled services - See under ELECTRICITY ....... 385
Printing and supply of access card - “Access cards” given to pilgrims free of
cost and they contain pilgrim’s digital photo and thumb impression
along with information regarding distance to temple, precaution to be
taken by pilgrims who are old, sick, physically weak, first aid centres and
certain restrictions for movement of pilgrims, are printed - All physical
inputs required for printing such as paper, machinery, ink, etc., belongs
to assessee and only intangible input of creative content to be printed
supplied by customer - Activity undertaken by assessee brings into
existence distinct item, i.e, “access card” which is used by recipient to
distribute to the pilgrims - Card, a bar coded multi-colour no-tear card -
Printing, an ancillary activity which results in emergence of access card -
Printing activity undertaken for purpose of bringing into existence access
card - Printing ancillary to main activity of making “access cards” -
Supply of Access cards emerging out of printing activity was principal
supply - Para 5 of C.B.E. & C. Circular No. 11/11/2017-GST, dated 20-10-
2017 applicable and printing and supply of access cards was supply of
goods - Access cards being printed cards in single sheet are classifiable
under HSN Code 4901 10 20 under category of pamphlets, booklets,
brochures, leaflets and similar printed matter - ‘Access card’ printed and
supplied by assessee attracted GST rate of 5% in case of inter-State
supplies and 2.5% CGST and 2.5% SGST in case of intra-State supplies
vide Serial No. 201 of Schedule-I to Notification Nos. 1/2017-C.T. (Rate)
and 1/2017-I.T. (Rate) — In Re : Pattabi Enterprises (App. A.A.R. - GST - Kar.) ..... 351
Printing of advertising material - Supply of goods or services - Assessee on
orders from its customers printing of content of advertisement provided

GST LAW TIMES  26th March 2020  347