Page 16 - GSTL_23rd July 2020_Vol 38_Part 4

xiv GST LAW TIMES [ Vol. 38
Deposit made during investigation liable to be refunded on setting aside of
entire demand as time-barred - See under REFUND/REFUND CLAIM .... 457
Electroink supplied with consumables is a mixed supply and not a
composite supply - See under MIXED SUPPLY ................. 505
Exams conducted by Central Government run factory for various staff
vacancies in the government run factory, fee collected not chargeable to
GST - See under SERVICES ............................. 530
Exempted service of Garbage Removal supplied to Municipality, deduction
of Service Tax element from payment made to vender not sustainable -
See under GARBAGE REMOVAL SERVICES TO MUNICIPALITY ...... 438
Exemption from GST admissible to Central Government run factory for
providing school bus facility to children of employees - See under
SERVICES ...................................... 530
— from GST admissible to Central Government run factory on fee charged
from candidates appearing for recruitment examination - See under
SERVICES ...................................... 530
— from GST available on Central Government supplying Renting of
Immovable Property services to its employees in Government run factory
- See under SERVICES ............................... 530
— from GST available on food and beverages supply by canteen of
Government run factory to its employees - See under SERVICES ........ 530
— from GST admissible on Manpower supply or Security services supplied
as pure services to Government - See under MANPOWER SUPPLY,
SECURITY SERVICES ............................... 484
— from GST - Services supplied by Central Government - Appellant, having
been established as ‘Central Government’ supplying the services of
tolerating the non­performance of a contract against the Liquidated
Damages and security deposit forfeited by the suppliers, covered under
Sr. No. 62 of Exemption Notification No. 12/2017-C.T. (Rate) attracting
Nil rate of GST - Hence, GST will not be applicable to (a) Liquidated
damages deducted from the payments to be made to suppliers in case of
delayed delivery of goods or services, and (b) Amount of Security
deposit forfeited by suppliers due to non-fulfillment of certain contract
conditions — In Re : Ordnance Factory, Bhandara (App. A.A.R. - GST - Mah.) ........ 530
Exports of goods and services without payment of Integrated Tax, ITC
refund admissible notwithstanding failure to file FORM GST RFD-01A
along with refund claim due to technical glitches - See under
REFUND/REFUND CLAIM ............................ 465
Fabric - Fusible interlining cloth - Fabric coated with plastic by dot printing
process not classifiable under Headings 5208, 5209 and 5212 of Customs
Tariff Act, 1975, no process of weaving or interlacing being involved in
its manufacture - Pattern of dots that form on the surface of the product
is due to the very process of dot printing and visible on the entire surface
of the cloth - Exclusion clause (4) of Chapter Note 2(a) of Chapter 59 ibid
which is essential for being excluded from Chapter 59 not applicable to
fusible interlining cloth manufactured by the appellant - Classification
under Heading 5903 ibid appropriate in view of Explanatory Notes to the
HSN Code and C.B.E. & C. Circular No. 433/66/98-CX-6, dated 27-11-
1998 — In Re : Sadguru Seva Paridhan Pvt. Ltd. (App. A.A.R. - GST - W.B.) ......... 499
GST LAW TIMES  23rd July 2020  16