Page 233 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 703
Supply (Contd.)
consideration involved - Not taxable in terms of Serial No. 6 of 18 of
Notification No. 12/2017-C.T. (Rate) — In Re : Department of Printing, Stationery
and Publications (A.A.R. - GST - Kar.) ........................... 606
— to Public and recognised book stalls - Printing services - Printing and
supply of text books and printed materials, Karnataka
Kaipidi/Karnataka Gazettes and Economic Survey of Government of
Karnataka - Content provided by any of the Department of Government
of Karnataka and physical inputs including paper belong to applicant -
Content does not belong to recipient - Amounted to supply of goods -
Classifiable under HSN Code 4901 and covered under Serial No. 119 of
Notification No. 2/2017-C.T. (Rate) - Said supply exempted from GST —
In Re : Department of Printing, Stationery and Publications (A.A.R. - GST - Kar.) ........ 606
— to public - Waste papers amounted to supply of goods - Classifiable under
HSN Code 4707 and covered under Serial No. 198B of Notification No.
1/2017-C.T. (Rate) - Taxable at 2.5 per cent. CGST and 2.5 per cent. SGST
- Supply of old machinery as scarp - Amounted to supply of goods - Old
printing machinery of ferrous material intended to be sold/supplied as
scrap to be considered as Ferrous Waste and Scrap - Classifiable under
HSN Code 7204 covered under Serial No. 199 of Schedule III to
Notification No. 1/2017-C.T. (Rate) - Taxable at 9 per cent. CGST and 9
per cent. SGST — In Re : Department of Printing, Stationery and Publications (A.A.R. -
GST - Kar.) ....................................... 606
Suppression of fact not established, extended period not invocable - See
under RECOVERY/DEMAND .......................... 382
— of fact - Show Cause Notice not alleging wilful misstatement or
suppression of fact, extended period not invocable - See under
INTERPRETATION OF STATUTES ....................... 382
— or falsification of records not established, extended period not invocable -
See under DEMAND ................................ 406
Supreme Court - Law laid down by Supreme Court is binding on all - See
under PRECEDENT ................................ 193
Surface right on transfer of acquired land by Government, taxability of
incidental mining thereon - See under RENTING OF IMMOVABLE
PROPERTY SERVICE ............................... 561
Tamil Nadu Water Supply and Drainage Board Act, 1970 - See under
SUPPLY ....................................... 217
Tamil Nadu Water Supply and Drainage Board (TWAD) is a Government
authority - See under SUPPLY ........................... 217
Tax wrongfully deposited as CGST instead of IGST, effect thereof - See
under DEMAND AND INTEREST ........................ 393
TDS, requirement of - Supply of Solid Waste Management Services to
Municipality - Exempted Service - Applicant supplying only pure
services to Municipality inasmuch as services of collecting, compacting
and dumping solid waste/garbage is being supplied without supply of
any goods - Said pure service is exempt from GST under S. No. 3 of
Notification No. 12/2017-C.T. (Rate) by virtue of its being listed under
GST LAW TIMES  30th April 2020  233