Page 9 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] INDEX - 14th May, 2020 vii
Central Goods and Services Tax Act, 2017 - Section 74 of Kerala Goods
and Services Tax Act, 2017 — Ahnas Mohammed v. Asstt. State Tax Officer, SGST
Deptt., Kollam (Ker.) .................................. 181
Deposit refund - Rate of interest thereon - See under REFUND/REFUND
CLAIM ....................................... 171
Difference of opinion between members of Appellate Authority for
Advance Ruling, no ruling can be given - See under APPEAL TO
APPELLATE AUTHORITY ............................ 257
Documents required for transportation of inter-State supplies, advance
ruling application not maintainable - See under ADVANCE RULING
APPLICATION ................................... 239
Electricity services - Transmission of Electricity services by Government
company - Charges recovered from customers - Pro rata charges,
supervision charges, proportionate line charges, registration fees and
operation and maintenance charges, recovered by service provider from
consumers - Classifiable under residual category of services, i.e., “999799-
Other services” - Chargeable to 18% GST (9% CGST + 9% SGST) — In Re :
Gujarat Energy Transmission Corpn. Ltd. (A.A.R. - GST - Guj.) ............... 265
Electricity Transmission services, value of Construction services and other
charges not includible in assessable value - See under VALUATION
(GST) ........................................ 265
Error - Technical glitch in uploading correct figure of amount and
inadvertent error made by assessee in filing Form GST TRAN-1, revised
Form directed to be filed - See under INPUT TAX CREDIT ........... 173
Examinations by State Examination Board for teacher’s appointment
confirmation and promotion, exemption from GST not available - See
under REGISTRATION .............................. 244
Exemption from GST admissible on chilling and packing of raw milk - See
under MILK, RAW MILK ............................. 211
— not available to State Examination Board for conducting examination for
appointment, confirmation and promotion of teachers - See under
REGISTRATION .................................. 244
Exemption Notification to be strictly construed - See under
INTERPRETATION ................................ 208
Export of goods - Limitation for refund under Notification No. 41/2007-S.T.
- See under REFUND/REFUND CLAIM ..................... 208
Fanta Fruity Orange - Classification of - Product containing carbonated
water, sugar, sweetener, orange juice concentrate and added orange
flavours (natural and nature-identical flavouring substances) with acidity
regulator, preservatives, stabilizers and permitted synthetic food colour
and presented in PET bottles - Nothing in Customs Tariff Act, 1975 or
Explanatory Notes of HSN pertaining to Heading 2202 to suggest that the
product containing Carbon Dioxide as preservative only would not fall
under HSN 2202 10 - Explanatory Notes of HSN for sub-heading 2202 10
specifically mentioning that products of this sub-heading are often
aerated with carbon dioxide gas - “Fanta Fruity Orange’ fully conforming
to description given in Explanatory Notes of HSN sub-heading 2202 10
and appropriately classifiable thereunder - Authority for Advance Ruling
relying on assessee’s own case in 2017 (6) G.S.T.L. 200 (Tri. - Chennai) to
arrive at the conclusion that HSN Code 2202 99 20 would not cover
GST LAW TIMES  14th May 2020  9