Page 12 - GSTL_ 28th May 2020_Vol 36_Part 4

x GST LAW TIMES [ Vol. 36
Beverages ready to drink beverages supplied in sealed bottles of various
capacities after being carbonated - Same marketed as ‘Carbonated
Beverage with Fruit Juice’ - Products having fruit content required under
Para 3A of Regulation 2.3.30 ibid and also satisfies categorisation under
14.1.4.1 of Appendix A of Regulation - No contradiction in findings of
lower authority in categorisation of product under FSSAI - View also
supported by Annexure-III of recommendation of Fitment Committee
approved by GST Council - Ruling of Authority for Advance Ruling not
interfered with — In Re : Rich Dairy Products (India) Pvt. Ltd. (App. A.A.R. - GST -
T.N.) ......................................... 560
Calculation of refund of unutilized ITC, method thereof - See under
REFUND/REFUND CLAIM ............................ 530
Carbonated Beverage with Fruit Juice, classification of - See under
BEVERAGE ..................................... 560
Cash recovery of refund provisionally sanctioned in cash, sustainability - See
under REFUND/REFUND CLAIM ........................ 532
C.B.E. & C. Circular No. 1/1/2017-C.C., dated 26-7-2017 See under
REFUND/REFUND CLAIM ............................ 530
C.B.I. & C. Circulars cannot override Rules - See under DEPARTMENTAL
INSTRUCTIONS .................................. 530
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— Schedule-III - See under REGISTRATION (GST) ................. 596
— Section 2(6) - See under REGISTRATION (GST) ................. 596
— Section 2(52) - See under REGISTRATION (GST) ................. 596
— Section 2(102) - See under REGISTRATION (GST) ................ 596
— Section 7 - See under REGISTRATION (GST) ................... 596
— Section 9(3) - See under REGISTRATION (GST) ................. 596
— Section 24 - See under REGISTRATION (GST) .................. 596
— Section 54(3) - See under REFUND/REFUND CLAIM .............. 538
— Section 59 - See under REFUND/REFUND CLAIM ............... 532
— Section 69 - See under BAIL ............................ 497
— Section 70 - See under ADVANCE RULING APPLICATION .......... 556
— See also under GST ............................. 498
— Section 97(2) - See under ADVANCE RULING .................. 602
— Section 98(2) - See under ADVANCE RULING APPLICATION ......... 556
— Section 132 - See under BAIL ............................ 497
— Section 157(2), scope of - See under GST ...................... 498
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 89 - See under REFUND/REFUND CLAIM ................. 532
— Rule 89(1) - See under REFUND/REFUND CLAIM ............... 538
— Rule 89(2)(f) - See under REFUND/REFUND CLAIM .............. 538
— Rule 89(4) - See under REFUND/REFUND CLAIM ............... 530
— Rule 93 - See under RE-CREDIT .......................... 532
Classification of Carbonated Beverage with Fruit Juice - See under
BEVERAGE ..................................... 560
GST LAW TIMES  28th May 2020  12