Page 12 - GSTL_21st May 2020_Vol 36_Part 3

x GST LAW TIMES [ Vol. 36
involved not appropriate to grant interim bail to the petitioner - Direction
to Superintendent of Jail to ensure that all required cautions and
safeguards are duly adhered to whenever any new inmate is admitted to
jail - Sections 69 and 132 of Central Goods and Services Tax Act, 2017 -
Section 439 of Code of Criminal Procedure, 1973 — Rajinder Bassi v. State of
Punjab (P & H) ..................................... 339
Books - Sale of religious books exempted from GST - Supply to Madarasas
for consideration under contract for supply of books for consideration -
No direct link between recipient of books and supplier of content -
Content provider having no role to play in selection of recipient or sale -
Transaction sale simpliciter of books - Supply of printed books covered
under HSN Code 4901 - Such supply exempted from CGST in terms of
Serial No. 119 of Notification No. 2/2017-C.T. (Rate), from SGST in terms
of Serial No. 119 of Notification (02/2017) No. FD 48 CSL 2017 and from
IGST in terms of Serial No. 119 of Notification No. 2/2017-I.T. (Rate) -
Section 7 of Central Goods and Services Tax Act, 2017 — In Re : Ideal
Industrial Synergy Solutions Pvt. Ltd. (A.A.R. - GST - Kar.) ................. 402
Bran - Poha Bran or Avalakki Bran or Bran of beaten rice - Same as rice bran
and by-product of Poha or Avalakki manufacturing process from paddy -
Used as ingredient for manufacturing of cattle feed and contains oil to
the extent of 3 to 4% and fibre to the extent of 35% - Classifiable under
HSN 2302 40 90 and covered under Entry No. 103B of Schedule-I of
Notification No. 1/2017-C.T. (Rate) as amended by Notification No.
6/2018-C.T. (Rate) and liable to tax at 2.5% each under CGST and SGST
Act from 25-1-2018 — In Re : Mukthenahally Shivakumar Channabasavaiah (A.A.R. -
GST - Kar.) ....................................... 404
Cancellation of registration limitation of filing appeal thereagainst - See
under REGISTRATION CANCELLATION .................... 325
— under GST, scope of restoration thereof - See under REGISTRATION ..... 325
C.B.I. & C. Circular No. 113/32/2019-GST, dated 11-10-2019 - See under
VEGETABLES .................................... 380
CENTRAL EXCISE ACT, 1944 :
— Section 33 - See under ADJUDICATION ..................... 337
— Section 33A - See under ADJUDICATION .................... 331
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— See under LEASE OF IMMOVABLE PROPERTY ................. 457
— Section 2(30) - See under COMPOSITE SUPPLY ................. 467
— Section 2(119) - See under COMPOSITE SUPPLY ................. 467
— Section 7 - See under BOOKS ............................ 402
— See also under SEVA CHARGES ..................... 435
— See also under SUPPLY OF SERVICE .................. 435
— See also under TEMPLE ENTRY FEE ................... 435
— See also under TENDER .......................... 435
— Section 7(1) - See under HEALTH CARE SERVICES ............... 417
— Section 10 - See under COMPOSITION SCHEME ................ 398
— Section 15(2)(e) - See under VALUATION (GST) ................. 450
— Section 30 - See under REGISTRATION ...................... 325

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