Page 252 - GSTL_26th March 2020_Vol 34_Part 4

746 GST LAW TIMES [ Vol. 34
by customers on material specified and supplied by it to customer - Poly
Vinyl Chloride (PVC) material classified under Chapter 39 of Customs
Tariff Act, 1975 prior to printing and after printing it would become
Trade Advertising Material fell under Chapter 49 ibid - Activity of
printing making PVC material into trade advertising material, i.e.,
banner/billboard, etc. - Activity bringing about material changes in
nature of PVC - Assessee not owning or retaining usage rights of
intangible inputs - Activity of printing of content supplied by recipient,
on PVC material becomes principal supply - Supply of material ancillary
to principal supply of printing service - Printing of content provided by
customer on PVC banners and supply of such printed trade
advertisement material amounted to supply of service as clarified by
C.B.E. & C. Circular No. 11/11/2017-GST, dated 20-10-2017 - Supply
classifiable under SAC 9989 and taxable at 18% up to 30-10-2017 and 12%
effective from 31-10-2017, as per Serial No. 27 of Notification No.
11/2017-C.T. (Rate) as amended - Section 9 of Central Goods and Services
Tax Act, 2017 — In Re : Macro Media Digital Imaging Pvt. Ltd. (A.A.R. - GST - Kar.) .... 626
Printing of bills being a different activity of billing not taxable under
Business Auxiliary Service - Sections 65(19) and 65(105)(zzb) of Finance
Act, 1994 — Xerox India Ltd. v. Commissioner of C. Ex. & S.T., Gurgaon-II (Tri. - Chan.) ... 556
Prior Intimation under Works Contract composition scheme, requirement of
- See under WORKS CONTRACT ......................... 521
Proceedings - Bank account’s attachment under GST not sustainable in
absence of notice for issuing proceedings under specified provisions of
GST law - See under ATTACHMENT OF BANK ACCOUNT .......... 143
— Bank accounts provisional attachment not sustainable on absence of
pendency of any proceedings - See under PROVISIONAL
ATTACHMENT ................................... 203
— of adjudication under Service Tax initiated after repeal of Finance Act,
1994 sustainable in view of saving clause in GST Act - See under
ADJUDICATION PROCEEDINGS ........................ 39
Processed Soya meal, classification of - See under ANIMAL FEED ........ 664
Procurement of goods or service on behalf of client, scope of this BAS entry -
See under INTERPRETATION OF STATUTE................... 470
— on behalf of the client when not taxable under BAS - See under BUSINESS
AUXILIARY SERVICE ............................... 470
Prohance-D - A diabetic food, classification thereof - See under FOOD ...... 377
Promotion and marketing of products of overseas entity in India when
amounting to export of services - See under REBATE/REFUND ........ 452
Property - Attachment of property provisionally including bank account
under GST, scope of - See under PROVISIONAL ATTACHMENT OF
BANK ACCOUNT ................................. 148
— Director’s personal property cannot be used for recovery of dues of
Company - See under RECOVERY ........................ 162
Protest payment of duty, sustainability of adjustment thereof against
mandatory pre-deposit - See under PRE-DEPOSIT FOR FILING APPEAL . . 93
Provisional attached order for Bank account under GST, scope of - See
under ATTACHMENT OF BANK ACCOUNT .................. 143
Provisional attachment of bank account - Petitioners purchased goods and
availed input tax credit thereon and passed on input tax credit to various
GST LAW TIMES  26th March 2020  348