Page 16 - GSTL_16th July 2020_Vol. 38_Part 3

xiv GST LAW TIMES [ Vol. 38
Psyllium Husk Powder - Psyllium/Isabgol is a plant of which parts are used
to prepare powder to be used as pharmaceutical product - Psyllium husk
powder classifiable under HSN Code 1211 90 32 and therefore, falls
under S. No. 73 of Schedule-I to Notification No. 1/2017-C.T. (Rate) (as
amended) and attracts GST @ 5% (SGST 2.5% + CGST 2.5%) — In Re : Sarda
Bio Polymers Pvt. Ltd. (A.A.R. - GST - Raj.) ........................ 329
Railtel Corporation of India Ltd. is not a Government Authority - See under
GOVERNMENT AUTHORITY ........................... 396
Rate of GST on Fuel conversion electronic part for automobiles - See under
FUEL CONVERSION ELECTRONIC PARTS FOR AUTOMOBILE ....... 359
— on Henna/Mehendi Powder - See under HENNA POWDER .......... 335
— on Psyllium/Isabgol husk powder - See under PSYLLIUM HUSK
POWDER ...................................... 329
— on support services to Mining - See under MINING ............... 413
RCM levy not applicable prior to 18-4-2006, refund admissible as tax
collected without authority of law - See under REFUND/REFUND
CLAIM ........................................ 314
Reasonable interpretation of Statute required - See under
INTERPRETATION OF STATUTE......................... 421
REFUND/REFUND CLAIM :
— Services from non-resident service providers - Tax paid by recipient on
imported services prior to 18-4-2006/introduction of Section 66A of
Finance Act, 1994 - Supreme Court in Indian National Shipowners
Association [2010 (17) S.T.R. J57 (S.C.)] upholding decision of High Court
that recipient in India liable to Service Tax for service received from
abroad only after enactment of Section 66A ibid - Collection of tax prior
to 18-4-2006 without authority of law - Section 11B of Central Excise Act,
1944 as applicable to Service Tax vide Section 83 of Finance Act, 1994 not
applicable - Assessee entitled to refund with interest leviable at 6% for
period post-judgment of Supreme Court - Rule 2(1)(d)(iv) of Service Tax
Rules, 1994 — Enmas Andritz Pvt. Ltd. v. Asstt. Commissioner of S.T., Chennai (Mad.) .... 314
Registration under GST, exempted supplies includible in computation of
aggregate turnover - See under GST REGISTRATION .............. 354
Second hand goods - GST taxability under Margin scheme - See under
VALUATION (GST) ................................. 421
Seizure in contravention of law, writ jurisdiction invocable - See under
WRIT JURISDICTION ............................... 317
— of goods - Transit detention of vehicle and seizure of goods not
sustainable on ground of undervaluation when vehicle accompanied by
E-Way Bill and tax paid invoice - See under DETENTION ........... 317
Self-adhesive film able to stick permanently to paper, classification of - See
under POLYESTER FILM .............................. 406
Service recipient selling goods and material to service provider, scope of
exclusion from value of services - See under VALUATION (SERVICE
TAX) ......................................... 298
SERVICE TAX RULES, 1994 :
— Rule 2(1)(d)(iv) - See under REFUND/REFUND CLAIM ............ 314
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