Page 10 - GSTL_6th August 2020_Vol 39_Part 1

viii GST LAW TIMES [ Vol. 39
Classification (Contd.)
— of woven fabrics made of synthetic filament yarn (man-made filament) -
See under WOVEN FABRICS ........................... 40
— under GTA services when consignment note issued by assessee himself
but actual transportation done by third party - See under GOODS
TRANSPORT AGENCY SERVICES ........................ 72
Companies Act, 2013 - See under GST ........................ 99
Consignment notes issued by assessee but actual transportation done by
third party transporter, scope of taxability under GTA - See under
GOODS TRANSPORT AGENCY SERVICES ................... 72
CONSTITUTION OF INDIA :
— Article 226 - See under ADJUDICATION ORDER ................ 24
— See also under WRIT JURISDICTION .................. 14
— Article 243W - See under MAPPING SERVICES ................. 123
Constitutional validity of Rule 142(1)(a) of CGST Rules, 2017 - See under
CENTRAL GOODS AND SERVICES TAX RULES, 2017 ............. 14
Consultancy services - Applicant engaged in the business of providing IT
software related consulting services in the area of Oracle ERP w.r.t.
Oracle Financials - Support services provided directly to US client by him
on behalf of the Principal, Doyen Systems - However, applicant not a
party to contract between Principal and foreign client - As far as the
clients are concerned, services are provided by Principal only -
Consideration to be paid to applicant by Principal and not foreign client -
Thus, applicant provides services as a ‘Consultant’ engaged by Principal
and hence the receiver of service in this case is the Principal as per
definition in Section 2(93)(a) of Central Goods and Services Tax Act, 2017
- Merely because, applicant having e-mail correspondence with the
employees of clients of Doyen not means that he is ‘carrying on the
business of supply of services’ on behalf of Doyen, as is required as per
definition of ‘agent’ in Section 2(5) ibid - Such services being supplied for
a consultancy fee, is a supply of services as per Para 5 of Schedule II read
with Section 7(1)(a) ibid - Applicant liable to pay GST at appropriate rates
on the supply of consultancy services to Doyen — In Re : Rajesh Rama Varma
(A.A.R. - GST - T.N.) .................................. 32
Consulting services provided abroad to client of principal located in India,
GST leviable as it is not export of services - See under CONSULTANCY
SERVICES ...................................... 32
Covers of Pillow, Latex Block, Mattresses - Product not being plain fabrics
but covers for pillow, latex block and mattress, which are made as per
specifications of the customers, classification under Heading 6006 of
Customs Tariff Act, 1975 ruled out - Classifiable as ‘Other made up
textile articles’ under Heading 6304 ibid - Covers for pillows made of
knitted or woven fabrics classifiable under Tariff Item 6304 92 39 ibid -
Covers for latex blocks made of knitted or woven fabrics classifiable
under Tariff Item 6304 92 89 ibid - Cover for mattress made of knitted or
woven fabrics classifiable under Tariff Item 6304 19 90 ibid - Applicable
GST LAW TIMES  6th August 2020  10