Page 11 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] INDEX - 16th July, 2020 ix
commonly known as Chira, parched rice, commonly known as Khoi,
parched paddy or rice coated with sugar or gur, commonly known as
Murki” - Product appropriately classifiable under sub-heading of
Chapter 19, i.e., under HSN Code 1904 90 00 — In Re : JVS Foods Pvt. Ltd. (App.
A.A.R. - GST - Raj.) ................................... 362
Freezing of Municipality’s Bank account by GST Authorities not
sustainable - See under MUNICIPALITY’S BANK ACCOUNT ........ 322
Fuel conversion electronic parts for Automobile - Classification and rate of
tax - Change over switch, Emulator, Timing Advance Processor, Pressure
Gauge used for converting vehicle from petrol to gas (CNG/LPG) and
vice versa - Classifiable under HSN Code 8708 99 00 as parts and
accessories of the motor vehicles of Headings 8701 to 8705 of Customs
Tariff Act, 1975 - Products covered under Serial No. 170 of Schedule-IV to
Notification No. 1/2017-C.T. (Rate) with applicable GST at 28% (14%
SGST + 14% CGST) — In Re : Mohit Rameshpal Gupta (A.A.R. - GST - Guj.) ....... 359
Goods sold by service provider to service recipient, scope of exclusion from
value of services - See under VALUATION (SERVICE TAX) .......... 298
Goods and Services Tax Act, 2017 - See under GST REGISTRATION ....... 354
Government Authority - Work entrusted to Railtel Corporation of India Ltd.
not covered not function entrusted by Central Government, State
Government, Union Territory or a local authority - Said Corporation not
Government Authority - Articles 243G and 243W of Constitution of India
— In Re : Shree Hari Engineers & Contractors (A.A.R. - GST - Guj.) ............. 396
Government of India, Ministry of Finance, Department of Economic
Affairs Notification F. No. 13/6/2009-INF - See under CONSTRUCTION . . 378
GST Registration - Aggregate turnover - Computation of - Interest related
income, i.e., interest received in form of PPF, Savings Bank Scheme and
personal loans and advances to family/friends, exempt from GST under
Entry No. 27(a) of Notification No. 12/2017-C.T. (Rate) and Entry No.
28(a) of the Notification No. 9/2017-I.T. (Rate) income received from
‘Renting of immovable property’ chargeable to GST - However,
Applicant required to consider the value of both the taxable supply, i.e.,
“Renting of immovable property” and exempted supply of service
provided by way of interest related income, to arrive at “Aggregate
Turnover” to determine the threshold limit of ` 20.00 Lakh for the
purpose of obtaining registration under the Goods and Services Tax Act,
2017 — In Re : Sawai Manoharlal Rathi (A.A.R. - GST - Guj.) ............... 354
GST TARIFF :
Chapter/Heading/Sub-heading/Tariff Item
— 10 - Note 1(A) - See under FORTIFIED RICE KERNELS (FRK) ......... 362
— 19 - See under FORTIFIED RICE KERNELS (FRK) ................ 362
— 3919 - See under POLYESTER FILM ........................ 406
Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating
and UV Printing, classification of - See under POLYESTER FILM ....... 406
Henna powder - Henna/Mehendi powder has a natural property of
dye/tanning and generally used as hair dye - Tariff Items 1404 10 11 to
1404 10 90 already omitted from Custom Tariff Act, 1975 vide Finance
Act, 2006, dated 18-4-2006 - Hence, henna powder rightly classifiable
under Heading 3305 ibid as preparations for use on the hair and covered
under amended Notification No. 41/2017-C.T. (Rate) of the principal
Notification No. 1/2017-C.T. (Rate) and attracts GST @ 18% (CGST 9% +
SGST 9%) — In Re : Sunil Kumar Gehlot (A.A.R. - GST - Raj.) .............. 335
GST LAW TIMES  16th July 2020  11