Page 10 - GSTL_14th May 2020_Vol 36_Part 2

viii GST LAW TIMES [ Vol. 36
“Fanta Fruity Orange” as it not manufactured from “Fruit pulp” or “Fruit
juice” but undisputedly manufactured from “Orange Juice Concentrate” -
Said decision not reversed or stayed - Product appropriately classifiable
under HSN Code 2202.10 and not under residuary entry of HSN Code
2202 99 90 - Product classifiable under HSN 2202 10 and taxable @ 28%
(CGST 14% + GGST 14%) as per Serial No. 12 of Schedule-IV to
Notification No. 1/2017-C.T. (Rate) and corresponding Notification No.
1/2017-State Tax (Rate) and Services Tax Compensation Cess rate of 12%
as per Serial No. 2 of Schedule of Notification No. 1/2017-C.C. (Rate)
applicable - Order of Advance Authority modified accordingly — In Re :
Hindustan Coca-Cola Beverages Pvt. Ltd. (App. A.A.R. - GST - Guj.) .............. 295
Food and Beverages services - Agreement with one of their client for
running of canteen and its total affairs including supply of snacks, tea -
Rates for meal, snacks, tea have been fixed and payable by recipient -
Menu required to be decided by canteen committee of recipient -
Applicant, a caterer providing service from other than his own premises
to recipient - Applicant providing service to recipient and not to
workers/employees of recipient - Up to 25-7-2018, such supply covered
as “Accommodation, food and beverages services” as a part of “Outdoor
Catering Services” under Serial No. 7(v) of Notification No. 11/2017-C.T.
(Rate) as amended up to 25-7-2018 corresponding State Notification
attracting GST @ 18% (CGST : 9% + SGST : 9%) - Amendment of
Notification No. 11/2017-C.T. (Rate) by Notification No. 13/2018-C.T.
(Rate) restricting scope of outdoor catering under 7(v) to supplies in case
of outdoor/indoor functions that are event based and occasional in
nature - After amendment said supply of services taxable under
“Accommodation, food and beverages services” covered by Serial No.
7(i) of Notification No. 11/2017-C.T. (Rate) - Attracting GST @ 5%
(CGST : 2.5% + SGST : 2.5%) — In Re : Gurukrupa Hospitality Services (A.A.R. - GST
- Guj.) ......................................... 221
Form GST TRAN-1, nodal officer directed to sort out issue of inadvertent
wrong filing - See under INPUT TAX CREDIT .................. 180
— revised filing permitted due to technical glitch in uploading correct figure
of amount and inadvertent error - See under INPUT TAX CREDIT ...... 173
GST Registration - Applicant intends to supply goods or services or both
from their principal place of business, i.e., Rajasthan - Applicant having
only one principal place of business, for which registration already
obtained and not having any other fixed establishment other than the
principal place of business - Accordingly, location of supplier is the
principal place of business which is in Rajasthan - Separate registration in
Karnataka not required for execution of contract - However, they are at
liberty to obtain the said registration, if they are able and intend to have a
fixed establishment at the project site in Karnataka - Sections 2(71) and 22
of Central Goods and Services Tax Act, 2017 — In Re : T & D Electricals (A.A.R.
- GST - Kar.) ...................................... 239
HSN Code 2202 10 - See under FANTA FRUITY ORANGE ............. 295
HSN Code 2202 99 20 - See under FANTA FRUITY ORANGE ........... 295
HSN Code 9954/9954 23 - See under CONSTRUCTION SERVICES ........ 265
Immovable property - Recovery from Tenant of GST levied under renting of
immovable property service - See under RENTING OF IMMOVABLE
PROPERTY ..................................... 204
GST LAW TIMES  14th May 2020  10