Page 9 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] INDEX - 26th March, 2020 vii
Act, 2017 as agent - Assessee not eligible for exemption under serial
number — In Re : International Flower Auction Bangalore Ltd. (App. A.A.R. - GST - Kar.) . . 610
Auctioneer services vis-à-vis Commission Agent services for agricultural
produce on auction of flowers on commission basis - See under
AUCTION OF FLOWERS ............................. 610
Authority for Advance Ruling - Jurisdiction of - Question referred for
decision was whether supply of goods by assessee was taxable supply
under Central Goods and Services Tax Act, 2017 - However, without
deciding that question, AAR decided that supply was composite supply -
HELD : AAR’s finding on composite supply was without jurisdiction and
beyond terms of reference — Abbott Healthcare P. Ltd. v. Commr. of Commercial
Tax, Thrissur (Ker.) ................................... 579
Auto parts manufactured abroad from the Moulds also manufactured and
retained abroad, GST leviable on transfer of title of Moulds - See under
TRANSFER IN TITLE OF GOODS ........................ 619
Bags - Polypropylene non-woven fabric bags - Classification - Rate of GST -
Applicant after purchasing engaged in purchasing non-woven fabric rolls
made of 100% Polypropylene, cutting same into shape, printing it with
requisite designs and then stitching them to convert into bags for
packaging bulk items - In terms of C.B.I. & C. Circular No. 80/54/2018-
GST, dated 31-12-2018, such bags if non-laminated are to be classified as
per constituent material - Since, product in question is made of non-
woven textile of Heading 5603 of Customs Tariff Act, 1975, its
classification under Chapter 39 ibid is ruled out - Applying Explanation
of HSN to Heading 6305, said product is appropriately classifiable under
Tariff Item 6305 33 00 ibid - As regards rate of GST, sale price of said bag
being below ` 1,000, these were leviable to 5% GST up to 30-9-2019, 12%
GST from 1-10-2019 to 31-12-2019 and 18% GST w.e.f. 1-1-2020 in terms of
Notification No. 1/2017-C.T. (Rate) and similar State Tax notification as
amended from time to time - Section 9 of Central Goods and Services Tax
Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 — In Re : V. Ponraj
(A.A.R. - GST - T.N.) .................................. 635
Bank Account - Provisional attachment - Provisional attachment of current
account having debit balance at stage of pending investigation - Assessee
running unit with more than 100 families dependent on assessee - No
proceedings pending under Section 74 of Central Goods and Services Tax
Act, 2017 which would start on issuance of show cause notice -
Department seized record of assessee who supplied several documents
and put personal appearance through Directors and employees - HELD :
Attachment order quashed as it would ruin business of dealer and not
protect interest of revenue - Section 83 of Central Goods and Services Tax
Act, 2017 — Bindal Smelting Pvt. Ltd. v. Addl. Dir. Gen., Directorate Gen. of GST
Intelligence (P & H) ................................... 592
— Provisional attachment - Section 83 of Central Goods and Services Tax
Act, 2017 - Scope of - Attachment of bank account - Mandate is to attach
amount in fixed deposit or saving account - It does not apply to account
having debit balance - Closure of business cannot be permitted unless
running of business itself is prohibited by law — Bindal Smelting Pvt. Ltd. v.
Addl. Dir. Gen., Directorate Gen. of GST Intelligence (P & H) ................ 592
Bank account’s provisional attachment, power under GST is not absolute -
See under ATTACHMENT OF BANK ACCOUNT ............... 592
GST LAW TIMES  26th March 2020  105