Page 13 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] INDEX - 6th August, 2020 xi
HSN Code 8539 - See under LED BULB WITH FITTINGS .............. 60
HSN Code 9405 40 90 - See under LED BULB WITH FITTINGS ........... 60
Input Tax Credit under GST - Transitional provisions - Return in Form GST
TRAN-1 required to be filed electronically on the common portal but
handed over in person to Sales Tax Collection Inspector, Tiruvannamalai
- Consequently, Petitioner completely failed to make out a case to direct
the Respondents to permit the Petitioner to file Form GST TRAN-1 and
claim the Transitional ITC - However, if any dispensations are granted by
the tax authorities with regard to availing of Transitional ITC, whether by
filing Form GST TRAN-1 or otherwise, and to which the Petitioner may
be entitled, this order will not preclude the Petitioner from making a
claim for Transitional ITC — P.R. Mani Electronics v. Union of India (Mad.) ....... 3
— Transitional provisions - Rule 117 of Central Goods and Services Tax
Rules, 2017 - Vires of - Availment of input tax credit under Section 140(1)
of Central Goods and Services Tax Act, 2017 is a concession attached with
conditions of its exercise within the time-limit and not an accrued right -
Input tax credit is not without time-limit under the GST regime, also -
Prescribing a time-limit under the impugned Rule is not contrary to the
object of the Act - Time-limit to be regarded as mandatory as it impacts
substantive rights of parties - Time-limit stipulated in Rule 117 ibid
within rule-making power conferred in Section 164(2) ibid - Thus, limit
under Rule 117(1) ibid is not ultra vires of the Act — P.R. Mani Electronics v.
Union of India (Mad.) ................................... 3
Investigations under progress, benefit of SVLDRS Scheme, 2019 not
available - See under SABKA VISHWAS (LEGACY DISPUTE
RESOLUTION) SCHEME, 2019 ........................... 26
IT software related 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
Knitted fabrics - All knitted fabrics regardless of raw materials of cotton,
polyester, etc. classifiable under Chapter 60 of Customs Tariff Act, 1975
when not covered under the exclusions mentioned thereunder - Further
classification not possible when further details such as dimensions,
weight, etc. not provided - Applicable rate of knitted fabrics is a single
rate irrespective of their constituent materials, i.e., Cotton (100%) or 100%
of Polyester/Viscose/Rayon/Nylon or blended of any nature which is
2.5% CGST provided vide Sl. No. 221 of Schedule-I to Notification No.
1/2017-C.T. (Rate) as amended and 2.5% SGST provided vide S. No. 221
of Schedule-I to Notification No. II(2)/CTR/532(d-4)/2017 vide G.O.
(Ms) No. 62, dated 29-6-2017 — In Re : Global Textile Alliance India Pvt. Ltd. (A.A.R.
- GST - T.N.) ....................................... 40
Latex Block Mattresses covers, classification and rate of GST - See under
COVERS OF PILLOW ................................ 40
LED bulb with fittings - Manufactured and supplied by assessee as single
unit - Products can be used independently as they are integrated LED
where the LED lamp is integrated into fixtures - Product with various
models and different designs meant for use in outdoors such as gardens,
GST LAW TIMES  6th August 2020  13