Page 11 - GSTL_ 28th May 2020_Vol 36_Part 4

2020 ] INDEX - 28th May, 2020 ix

SUBJECT INDEX
[CASE LAW : GST & SERVICE TAX]
Advance Ruling - Scope of - Limited to issues earmarked under Section
97(2) of Central Goods and Services Tax Act, 2017 and no other issue can
be decided by Authority for Advance Ruling Authority - Questions
relating to utilization of credit availed and reversal of credit availed - Not
covered fall under any of the category specified under Section 97(2) ibid -
Ruling not given in respect of such questions — In Re : Venbakkam Commandur
Janardhanan (A.A.R. - GST - T.N.) ............................ 602
Advance ruling application - Maintainability of - Pendency of proceedings
concerning same question - Comments furnished by Central Tax Officer
show that proceedings has been initiated in respect of applicant on the
issues raised by them before this authority and statements recorded as
per Section 70 of Central Goods and Services Tax Act, 2017 - Application
not admissible under first proviso to Section 98(2) of Central Goods and
Services Tax Act, 2017 — In Re : Namakkal Agricultural Producers Co-Operative
Marketing Society Ltd. (A.A.R. - GST - T.N.) ........................ 556
Advances - Interest earned out of deposits/loans/advances, scope of
inclusion in determining aggregate turnover for GST registration - See
under REGISTRATION (GST) ........................... 596
Aggregate turnover for registration under GST, scope of inclusion of
incomes from different sources - See under REGISTRATION (GST) ...... 596
— Insurance policies maturity proceeds, scope of inclusion in determining
aggregate turnover for GST registration - See under REGISTRATION
(GST) ........................................ 596
Bail under GST - Fraud by creating fake firms - Undisputedly, accused has
already undergone one year and eight months imprisonment as against
maximum punishment of five years and some other accused have been
released on bail - Notwithstanding, since investigations are still in
progress, directions issued to complete same within three months failing
which accused shall be released on bail as per conditions to be imposed
by concerned Trail Court - In case investigations are completed within
three months and a report is filed in concerned Trial Court to that effect,
even then accused is at liberty to apply for bail to be decided by said
Court on its merits - Sections 69 and 132 of Central Goods and Services
Tax Act, 2017 — Sandeep Goyal v. Union of India (S.C.) ................. 497
Beverage - Carbonated Beverage with Fruit Juice - Classification - Fruit
Juices vis-à-vis Carbonated drinks - Applicant manufacturing drinks of
various flavours by adding specified minimum quantity of fruit juices
(lime and others) to large quantities of water, constituting 92% of entire
product, along with other preservatives and thereafter undertaking
carbonation process before packing - Regulation 2.3.30 of Food Safety
and Standards Authority of India (FSSAI) Regulations specifying
requirement of fruit juice content in beverages to be termed as either
‘carbonated fruit beverages or fruit drinks’ or ‘carbonated beverages with
fruit juice’, while food category under ‘Appendix A’ providing
categorisation of water-based flavoured drinks based on ‘carbonated’ or
‘non-carbonated’ - Carbonated water content in products around 92.5%
with 2.5% of lime juice/lime juice concentrate and 5% Orange juice -
GST LAW TIMES  28th May 2020  11