Page 199 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 669
secondary package (HDPE Bag) and both packages bear registered brand
name ‘Gitwako’ - Primary packing, i.e., LDPE bag having pre-determined
fixed and uniform quantity, i.e., one dressed chicken in each package and
these primary packages put in HDPE bags which also are designed in
such a manner to hold a pre-determined quantity, so as to carry chicken
weighing between 10-20 kgs. - As such, these LDPE Bags used for
individual packing of whole chicken have to be considered as “unit
container” - Accordingly, supply of Branded Frozen Chicken packed by
appellant in individual LDPE bag in predetermined number (one in
number) and supplied to the Indian Army and Paramilitary forces in the
HDPE bags is supply in unit container and not exempted under Entry
No. 9 of Notification No. 2/2017-C.T. (Rate) (as amended) — In Re : Gitwako
Farms (India) Private Limited (App. A.A.R. - GST - Raj.) .................. 312
Foreign currency billing for goods supplied within India, determination of
valuation thereof - See under VALUATION (GST) ............... 486
FOREIGN TRADE POLICY, 2015-20 :
— Chapter 5 - See under IMPORT .......................... 261
— Schedule-II, Sl. No. 80 - See under REFUND/REFUND CLAIM ........ 208
Form GST MOV-10, applicability of time-limit for payment of tax after
detention - See under NOTICE ........................... 64
FORM GST TRAN-1 not filed, transitional credit not admissible as GSTN
glitches not established - See under INPUT TAX CREDIT ........... 375
Fraudulent ITC passing by issuance of Invoices without supply of goods,
scope of Bail to Chartered Accountant for connivance - See under BAIL .... 32
Frozen Chicken in unit packing, exemption from GST not admissible - See
under FOOD FROZEN CHICKEN ........................ 312
GENERAL CLAUSES ACT, 1977 :
— Section 9 - See under APPEAL TO APPELLATE AUTHORITY ......... 519
Generation of electricity from coal sent by principal manufacturer, activity
covered under Job-work and taxable accordingly - See under JOB WORK . . 456
— of fake and fabricated documents to avail ITC, anticipatory bail granted to
accused - See under BAIL .............................. 19
Goa Mineral Ore Permanent Fund Trust (GMOPFT) on mining lease,
classification and rate of GST - See under MINING LEASE ........... 590
Goods supplied within India and billing done in foreign currency,
determination of valuation thereof - See under VALUATION (GST) ..... 486
Goods Transport Agency services, rate of GST thereon under RCM - See
under TRANSPORTATION SERVICES ...................... 606
— Transportation services provided by appellants with own vehicles on the
basis of Invoice(s) and E-way Bill but without generating consignment
notes - Details of consignor and consignee of goods not being mentioned,
it can be inferred that appellant will be providing their own vehicles
either to the raw material supplier or to the exporting units for use in the
transportation of goods which is raw material for the exporting units -
Lien of the goods if transferred and appellant becomes responsible for
the goods till its safe delivery to the consignee, services classifiable as
GST LAW TIMES  30th April 2020  199