Page 13 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] INDEX - 14th May, 2020 xi
transfer of title in goods, covered under Tariff Item 8803 90 00 of Customs
Tariff Act, 1975, in terms of Entry No. 245 of the Schedule-I to
Notification No. 1/2017-I.T. (Rate), as amended - However, applicant
cannot levy GST @ 5% from the date of commencement of the said
service already provided, if GST already charged and collected under
any invoice - Any excess collection of tax needs to be paid to the
Government within the specified time and mistake shall only be
corrected through a debit note-credit note mechanism, if applicable and
subject to such conditions and within such time as specified in Section 34
of Central Goods and Services Tax Act, 2017 — In Re : New Space India Ltd.
(A.A.R. - GST - Kar.) .................................. 276
Levy of GST on Renting of immovable property and recovery thereof from
Tenant - See under RENTING OF IMMOVABLE PROPERTY ......... 204
Limitation for refund - See under REFUND/REFUND CLAIM .......... 208
Literal construction of Statute - See under INTERPRETATION OF
STATUTE ...................................... 184
Maintainability of advance ruling application on issue relating to
documents required for transportation - See under ADVANCE RULING
APPLICATION ................................... 239
Mango pulp - Classification and rate of tax - Serial No. 51 of Notification No.
2/2017-C.T. (Rate) applicable to Heading 0804 of Customs Tariff Act,
1975 covering only ‘Mangoes in fresh’ form - Mango pulp obtained from
mango fresh after carrying out process of cutting, de-stoning, refining
and packing not same as ‘Mangoes in fresh’ - ‘Mango Pulp’ specifically
classified under Tariff Item 0804 50 40 of Customs Tariff Act, 1975 and
classification of item, ‘Mango Pulp’ not specified in GST Tariff - ‘Mango
Pulp’ would fall under Serial No. 453 of Schedule III to Notification No.
1/2017-C.T. (Rate) corresponding State Notification which covered goods
which are not specified in Schedule I, II, IV, V or VI and attracted GST @
18% (CGST 9% & GGST 9%) — In Re : Universal Import Export (A.A.R. - GST -
Guj.) ......................................... 247
Members of Appellate Authority for Advance Ruling having difference of
opinion, no ruling can be given - See under APPEAL TO APPELLATE
AUTHORITY .................................... 257
Milk, raw milk - Chilling and packing thereof for storing - Exemption from
GST admissible - C.B.I. & C Instruction F. No. 354/292/2018-TRU, dated
9-8-2018 holding otherwise quashed - Under impugned circular
petitioners Co-operative milk dairies and a federation thereof for
marketing of milk, were informed that services of chilling and packing of
milk supplied by third parties is not exempt under support services for
agricultural produce but leviable to 5% GST as job work - HELD :
Undisputedly aforesaid services are in respect of raw milk procured from
agriculturists on which no process is carried out so as to change its
essential character - Thus, said item is clearly covered as agricultural
produce in terms of Note 4 to Notification No. 11/2017-C.T. (Rate) as
amended - As regards exemption under this notification to support
services relating, inter alia, to animal husbandry in terms of explanation
to SAC 9986, same is being denied under impugned circular on basis of
sub-clause (c) of clause (i) of explanation ibid on the ground that process
of chilling and packing has not been done by cultivator or producer in
the field - However, said circular has totally ignored sub-clause (e) of
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