Page 13 - GSTL_ 28th May 2020_Vol 36_Part 4

2020 ] INDEX - 28th May, 2020 xi
Classification (Contd.)
— of goods - It would not be proper to transplant the provisions of FSSAI
Act, which has a different objects and purposes, for determining the
classification under the coded Tariff, when there is no ambiguity — In Re :
Britannia Industries Limited (A.A.R. - GST - T.N.) ..................... 582
— of UHT Sterilized Flavoured Milk - See under MILK .............. 582
Commercial property - Rental income on commercial property, scope of
inclusion in determining aggregate turnover for GST registration - See
under REGISTRATION (GST) ........................... 596
CONSTITUTION OF INDIA :
— Article 21 - See under GST ............................. 498
Credit - Jurisdiction of AAR on questions relating to utilization of credit
availed and reversal of credit availed - See under ADVANCE RULING .... 602
CUSTOMS TAX ACT, 1975 :
Chapter/Heading/Sub-heading/Tariff Item
— 0404 - See under MILK ............................... 582
— 2202 99 30 - See under MILK ............................ 582
— 0402 - See under MILK ............................... 582
— 8523 80 20 - See under DVDS/CDS SUPPLIED .................. 602
Departmental instructions - C.B.I. & C. Circulars - Rules have overriding
effect over Circular — In Re : Sunil Enterprises (Commr. Appl. - GST - Raj.) ....... 530
Deposits - Interest earned out of deposits/loans/advances, scope of
inclusion in determining aggregate turnover for GST registration - See
under REGISTRATION (GST) ........................... 596
Director’s salary, scope of inclusion in determining aggregate turnover for
GST registration - See under REGISTRATION (GST) .............. 596
Dividend on shares and capital gain/loss on sale of shares, scope of
inclusion in determining aggregate turnover for GST registration - See
under REGISTRATION (GST) ........................... 596
Documents - ITC of inputs without proper documents, recovery sustainable
- See under RE-CREDIT .............................. 532
DVDs/CDs supplied with software along with end-user licence and supply
of access to online database on assessee’s website - DVD containing
software which requires an End-User Licence Agreement to be accepted
by user - DVD not electronic version of print journals as not having
machine readable files in any format such as .doc, txt, pdf or any other
readable files - Dongle acting as a key and some software installed on it
to allow application to be used and updates installed - Supply consisting
of DVDs/CDs and Dongle and Desktop Software application loaded
onto DVD/CD and proprietary software, Dongle - Supply of DVDs/CDs
and dongle with access for initial subscription period was composite
supply - Supply of goods classifiable under Tariff Item 8523 80 20 of
Customs Tariff Act, 1975 - Supply not covered under definition of E-
books of Notification No. 13/2018-C.T. (Rate) but was supply of access to
an online database, online text based information [SAC 998431] -
Assessee not eligible to avail benefit of entry at Serial No. 22 of said
Notification — In Re : Venbakkam Commandur Janardhanan (A.A.R. - GST - T.N.) ..... 602
Fake firms created for GST fraud, scope of grant of Bail - See under BAIL .... 497
GST LAW TIMES  28th May 2020  13