Page 8 - GSTL_14th May 2020_Vol 36_Part 2

vi GST LAW TIMES [ Vol. 36
Classification (Contd.)
— of services of leasing of Satellite Transponders - See under LEASING OF
TRANSPONDERS .................................. 276
Communication satellite parts, classification of - See under
TRANSPONDERS .................................. 276
Conditions for taking benefit under exemption notification to be strictly
interpreted - See under INTERPRETATION ................... 208
CONSTITUTION OF INDIA :
— Article 19(1) - See under BANK ACCOUNT .................... 184
— Article 226 - See under MILK, RAW MILK .................... 211
— Article 300A - See under BANK ACCOUNT ................... 184
Construction services - Classification and rate of tax - Services by way of
construction, erection, commissioning, or installation of infrastructure for
extending electricity distribution network up to premises of consumers
classifiable under HSN Code 9954/9954 23 - Taxable at 9% CGST in terms
of Serial No. 3 of Notification No. 11/2017-C.T. (Rate) and 9% SGST in
terms of corresponding State Notification — In Re : Gujarat Energy Transmission
Corpn. Ltd. (A.A.R. - GST - Guj.) ............................. 265
Construction service’s value and other charges not includible in value of
service for transmission of electricity - See under VALUATION (GST) ..... 265
Continuation of attachment of Bank account after expiry of prescribed
period not sustainable - See under BANK ACCOUNT .............. 184
Conversion of land into integrated residential sub-plots - Property
transferred for valuable consideration along with basic facilities - Activity
liable to GST at 9% CGST in terms of Serial No. 3 of Notification No.
11/2017-C.T. (Rate) and 9% SGST in terms of corresponding State
Notification — In Re : Satyaja Infratech (A.A.R. - GST - Guj.) ............... 228
CUSTOMS TARIFF ACT, 1975 :
Chapter/Heading/Sub-heading/Tariff Item
— Section-XVII - Note 2 - See under TRANSPONDERS .............. 276
— 0804 50 40 - See under MANGO PULP ....................... 247
— 2202 - See under FANTA FRUITY ORANGE ................... 295
— 8802 - See under TRANSPONDERS ........................ 276
— 8803 90 00 - See under TRANSPONDERS ..................... 276
Definition from different statute cannot be applied for classification of
goods under GST - See under CLASSIFICATION ................ 295
Delay in grant of refund, assessee entitled for interest @ 9% from date of
filing of GST return - See under INTEREST .................... 175
DEMAND :
— Natural justice - Opportunity of being heard - Motor cycles transported to
additional place of business detained by Assistant State Tax Office on the
ground that assessee cannot have such additional place of business -
Confirmation of demand of tax and penalty without affording reasonable
opportunity of being heard to assessee during pendency previous writ
proceedings challenging detention order - Order illegal and ultra vires as
issued in violation of elementary cannons of natural justice and fairness -
Order set aside and matter remanded for decision afresh - Section 74 of
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