Page 15 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] INDEX - 7th May, 2020 xiii
Provisional attachment of bank accounts under GST, reasoned order must
be issued - See under ATTACHMENT ....................... 15
Purified water sold in container provided by assessee - Composite supply -
Water cannot be sold standalone without filling in containers and thus
the supply is naturally bundled and supplied in conjunction with each
other in the ordinary course of business - Selling of water in container is
composite supply where selling of purified water is the principal supply -
Classifiable under HSN Code 2201 and is liable to pay full rate of Tax,
i.e., 18% (9% CGST and 9% SGST) - Sections 2(30) and 8 of Central Goods
and Services Tax Act, 2017 — In Re : Aquaa Care (Surat) RO Technologies Private
Limited (A.A.R. - GST - Guj.) ............................... 115
— sold in non-sealed container - Applicant will sell purified water to
customers on Railway Station/Villages by setting up of water stations at
the railway platform and water ATM at the villages to supply purified
water - Purified water not exempt under Sr. No. 99 of Notification No.
2/2017-C.T. (Rate) - Classifiable under HSN Code 2201 and is liable to
pay full rate of Tax, i.e., 18% (9% CGST and 9% SGST) — In Re : Aquaa Care
(Surat) RO Technologies Private Limited (A.A.R. - GST - Guj.) ................ 115
Railway freight not includible in taxable value under Mining service - See
under VALUATION (SERVICE TAX) ....................... 77
Rate of GST on Airport Pickup and Drop services - See under AIRPORT
PICKUP AND DROP SERVICE .......................... 140
— on Laundry services and Heritage Walk services - See under LAUNDRY
SERVICES AND HERITAGE WALK SERVICES ................. 140
— on purified water - See under PURIFIED WATER ................ 115
— on supply of accommodation, food and beverage service - See under
SUPPLY ....................................... 140
Reasoned order must be issued for provisional attachment of bank account
under GST - See under ATTACHMENT ...................... 15
REFUND/REFUND CLAIM :
— Rule of first appropriating interest applicable only to debts or to decreetal
amount and not to refund under Central Excise - See under INTEREST ..... 71
Reimbursement charges towards transportation and railway freight not
includible in taxable value under Mining service - See under
VALUATION (SERVICE TAX) ........................... 77
Residential colony for employees, ITC not admissible on expenses incurred
therein - See under INPUT TAX CREDIT (ITC) ................. 126
Rule of first appropriating interest applicable only to debts or to decreetal
amount and not to refund under Central Excise - See under INTEREST ..... 71
Salt manufacture - ITC admissible on construction of Bunds and
Crystallizers on making zero-rated supply - See under INPUT TAX
CREDIT (ITC) ..................................... 94
Seized documents - Supply of copy thereof on start of parallel investigations
by State GST authorities - See under INVESTIGATIONS ............. 23
Seizure of Documents - Documents seized by Central GST authority, supply
of copy thereof on start of parallel investigations by State GST authorities
- See under INVESTIGATIONS ........................... 23
Show Cause Notice - Maintainability of writ jurisdiction - See under WRIT
JURISDICTION .................................... 57
GST LAW TIMES  7th May 2020  15