Page 12 - GSTL_2nd April 2020_Vol 35_Part 1

x GST LAW TIMES [ Vol. 35

Subject Notification Date Page
No.
under Heading 8517 — Amendment to
Notification No. 1/2017-I.T (Rate)
Union Territory Tax (Rate) Notification
Union Territory Tax reduced from 9% to 5% 2/2020-U.T.T. 26-3-2020 S23
on Maintenance, repair or overhaul (Rate)
services in respect of aircrafts, aircraft
engines and other aircraft components or
parts — Amendment to Notification No.
11/2017-U.T.T. (Rate)
Union Territory Tax increased from 2.5% to 6% 3/2020-U.T.T. 25-3-2020 S24
on Handmade safety matches and uniform (Rate)
rate of Union Territory Tax @ 6% on all
types of Safety matches — Union Territory
Tax increased from 6% to 9% on
Telephones for cellular networks or for
other wireless networks and parts for
manufacture of Telephones for cellular
networks or for other wireless networks
and uniform rate of Union Territory Tax
levied @ 9% on all goods falling under
Heading 8517 — Amendment to
Notification No. 1/2017-U.T.T (Rate)

Case Law

Table of Cases Reported

ABB India Limited v. Union of India (Guj.) ..................... 64
Agarwal Timber Suppliers v. State of Uttarakhand (Uttarakhand) ........ 61
Ankit Bhutani v. Union of India (All.) ........................ 71
Arvind Kumar Munka v. Union of India (Cal.) ................... 32
Bharat Sanchar Nigam Ltd. v. Commissioner of C. Ex. & S.T., Lucknow (Tri. -
All.) .......................................... 119
Bhawani Textiles v. Additional Director General (Guj.) .............. 36
Bhim Dutt Pande v. Union of India (All.) ....................... 3
Commissioner v. HCL Technologies Ltd. (Tri. - All.) ................. 121
Commissioner v. Hyundai Motor India Ltd. (Mad.) ................ 29
Dadhichi Iron and Steel Pvt. Ltd. v. Chhattisgarh GST (Chhattisgarh) ....... 4
Deokant Pal v. State of Uttar Pradesh (All.) ..................... 16
DPK Engineers Private Limited v. Union of India (Kar.) .............. 18
Gayatri Pest Management Pvt. Ltd. v. Commissioner of C. Ex., Indore (Tri. -
Del.) ......................................... 141
GE T & D India Limited v. Deputy Commissioner of C. Ex., Chennai
(Mad.) ........................................ 89
Gokul Agro Resources Ltd. v. Union of India (Guj.) ................ 82

GST LAW TIMES  2nd April 2020  76