Page 20 - GSTL_18th June 2020_Vol 37_Part 3

xviii GST LAW TIMES [ Vol. 37
Notifications (Contd.)
— Notification No. 40/2017-C.T. (Rate) - See under REFUND/REFUND
CLAIM ........................................ 346
— Notification No. 41/2017-C.T. (Rate) - See under REFUND/REFUND
CLAIM ........................................ 346
— Notification No. 48/2017-C.T. - See under REFUND/REFUND CLAIM .... 346
— Notification No. 78/2017-C.T. (Rate) - See under REFUND/REFUND
CLAIM ........................................ 346
— Notification No. 79/2017-C.T. (Rate) - See under REFUND/REFUND
CLAIM ........................................ 346
Ores excavation and extraction, removal of rejects after excavation not
taxable under Cargo Handling services - See under CARGO HANDLING
SERVICES ...................................... 344
Paper honeycomb boards, classification of - See under PAPERBOARDS ..... 394
Paperboards - Paper honeycomb boards made using kraft paper, paper
honeycomb core and adhesives - Product consisting of 80% to 90% of
kraft paper and rest being paper to paper adhesive and used in primary
packing of goods as cushioning material, separators or edge protector, for
making shipping cartons of goods and as pallets and pallet boxes -
Similar to corrugated paperboard (listed under HSN Code 4808 10 00),
only difference being paper honeycomb board consists of honeycomb
like structure core material at centre and on either side of this one or
more layer of kraft paper glued by using adhesive with fluting direction
being perpendicular to corrugated boards - Honeycomb paperboard
classified under HSN Code 4808 90 00 as “other” instead 4808 10 00 as
“Corrugated paper and paperboard, whether or not perforated” — In Re :
Lsquare Eco Products Pvt. Ltd. (A.A.R. - GST - Kar.) ..................... 394
Parking fees collected from visitors of Malls to be considered cum-tax for
purpose of demand - See under VALUATION (SERVICE TAX) ........ 338
Parking services provided in Malls, taxability thereof under Management,
Maintenance and Repair services - See under MANAGEMENT,
MAINTENANCE OR REPAIRS SERVICES .................... 338
PENALTY :
— Suppression of facts - Failure to submit Form GSTR-3B - Assessee filed
GSTR-1 returns declaring outward taxable supplies, hence attribution of
wilful suppression not sustainable - Penalty under Section 122 of Central
Goods and Services Tax Act, 2017 not leviable even though non-filing of
GSTR-3B returns was omission on assessee’s part - Penalty set aside — In
Re : Omsai Professional Detective and Security Services Pvt. Ltd. (Appellate Authority - A.P.) ... 360
Rate of GST on construction of Hostel building for non-Government entity -
See under WORKS CONTRACT .......................... 389
— on retrofitted vehicles for differently abled persons - See under
VEHICLES ...................................... 397
Recovery of GST dues under Insolvency Bankruptcy Code vis-à-vis other
creditors - Demand prior to taking over of company under liquidation
not legal - Approval of Resolution plan for revival of dying industry -
Demand - Financial creditors to be given a precedence in the ratio of
payments when resolution plan is being finalized in view of the stance of
Finance Minister before the upper house of the Parliament - No right of
GST LAW TIMES  18th June 2020  20