Page 14 - GSTL_6th August 2020_Vol 39_Part 1

xii GST LAW TIMES [ Vol. 39
etc. - Supply, a single supply - Product not classifiable under HSN Code
8539 but under HSN Code 9405 40 90 as ‘others electric lamps and light
fitting’ - Taxable to 6% CGST vide Sl. No. 226 of Schedule-II to
Notification No. 1/2017-C.T. (Rate) as amended and 6% SGST as per Sl.
No. 226 of Schedule-II to G.O. (M.S.) No. 62 as amended — In Re : Inventaa
Led Lights Pvt. Ltd. (A.A.R. - GST - T.N.) ......................... 60
Man-made filaments made woven fabrics, classification and rate of GST -
See under WOVEN FABRICS ........................... 40
Mapping services - Applicant doing map making activity to identify
unpermitted construction areas and helps the Government or local
authority to do Town Planning, Urban Planning & Control the Land use
by the general public, etc. - Services of applicant are ‘pure services’
covered under Article 243W of Constitution of India, as functions
entrusted to Municipality and exempt as per Sl. No. 3 of Notification No.
12/2017-C.T. (Rate) as amended — In Re : Core Project Engineers & Consultants
Pvt. Ltd. (A.A.R. - GST - Mah.) .............................. 123
Mattresses of Latex Block, classification and rate of GST of covers thereof -
See under COVERS OF PILLOW .......................... 40
Non-speaking order not sustainable - See under ADJUDICATION ORDER ... 24
Non-woven fabric bonded with woven fabrics, classification and rate of GST
- See under WOVEN FABRICS ........................... 40
NOTIFICATIONS :
— Notification No. II(2)/CTR/532(d-4)/2017, dated 29-6-2017 - See under
CHENILLE YARN ................................. 40
— See also under COVERS OF PILLOW .................. 40
— See also under FOOT RUNNER & PILLOW SHEET .......... 40
— See also under KNITTED FABRICS .................... 40
— See also under POLY PROPYLENE EXTRUSION YARN ........ 40
— See also under WOVEN FABRICS .................... 40
— Notification No. 1/2017-C.T. (Rate), dated 29-6-2017 - See under FOOT
RUNNER & PILLOW SHEET ........................... 40
— Notification No. 11/2017-C.T. (Rate) - See under ACCOMMODATION
SERVICES ...................................... 119
— Notification No. 1/2017-C.T. (Rate) - See under CHENILLE YARN....... 40
— See also under COVERS OF PILLOW .................. 40
— See also under FOOT RUNNER & PILLOW SHEET .......... 40
— See also under KNITTED FABRICS .................... 40
— See also under LED BULB WITH FITTINGS ............... 60
— See also under POLY PROPYLENE EXTRUSION YARN ........ 40
— See also under WOVEN FABRICS .................... 40
— Notification No. 11/2017-C.T. (Rate) - See under GOODS TRANSPORT
AGENCY SERVICES ................................ 72
GST LAW TIMES  6th August 2020  14