Page 7 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] INDEX - 26th March, 2020 v

SUBJECT INDEX
[CASE LAW : GST & SERVICE TAX]
Advance Ruling - ROM application when not admissible - See under
RECTIFICATION OF MISTAKE ......................... 657
— Scope of - Question raised in application already pending or decided in
any proceedings - Investigation pending before DGGI in respect of
classification of flavoured milk produced by assessee - Assessee made
application for advance ruling while being aware of the investigation
being conducted against it - Suppression of material fact by assessee -
Order of Authority for Advance Ruling void ab initio - Section 98(2) of
Central Goods and Services Tax Act, 2017 — In Re : Karnataka Co-Operative Milk
Producers Federation Ltd. (App. A.A.R. - GST - Kar.) .................... 606
Advance Ruling Application - ITC eligibility for recipient of goods -
Maintainability - Since applicant is seeking to know as to whether
recipient of supply of transfer of title in goods would be eligible for ITC
or not, application not maintainable as question does not pertain to
applicant but recipient - Sections 95 and 97 of Central Goods and Services
Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 — In Re :
Automative Components Technology India Pvt. Ltd. (A.A.R. - GST - T.N.) ........... 619
— Recipient of goods and services - Maintainability - In instant case,
applicant is seeking to know whether GST was leviable on his acquiring
immovable property - Since jurisdiction of AAR is limited to queries
raised by supplier of goods and services and not to queries raised by
recipient, aforesaid application not maintainable and hence rejected -
Section 95 of Central Goods and Services Tax Act, 2017/Maharashtra
Goods and Services Tax Act, 2017 — In Re : Anju Kushal Jain (A.A.R. - GST -
Mah.) ......................................... 658
Advance Ruling Authority - Jurisdiction - Export of services -
Determination of place of supply - Applicant is seeking to know as to
whether Cargo Handling services to be provided to recipient located in
Nepal would amount to export of services or not - Settled in catena of
Advance Rulings as upheld by Appellate Authority that any query
relating to export of services would involve determination of “Place of
Supply” which is beyond jurisdiction of AAR - Following these, aforesaid
application not maintainable - Section 97(2) of Central Goods and
Services Tax Act, 2017 — In Re : Mayank Vinodkumar Jain (A.A.R. - GST - Mah.) .... 661
Advertisement material printing on PVC sheet, classification and rate of
GST - See under PRINTING OF ADVERTISING MATERIAL ......... 626
Agricultural produce - Flowers auction on commission basis taxable under
Auctioneer service and not under Commission Agent service for
agricultural produce - See under AUCTION OF FLOWERS .......... 610
Animal feed - Processed Soya meal - Classification of - Tariff Item 2309 90 90
of Customs Tariff Act, 1975 made applicable to GST exclusively meant for
animal feed - No evidence provided to prove that said product “Bio
Processed Meal” meant for animal feed and fell under Tariff Item 2309 90
90 ibid - Words “The Protein content of the feed grade is less than 50%
and not fit for human consumption” in application changed by assessee
to “The Protein content is up to 52%” - Withdrawal of comment that “and
not fit for human consumption” further substantiate point - Product

GST LAW TIMES  26th March 2020  103