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2020 ] INDEX - 6th August, 2020 xiii
Notifications (Contd.)
— Notification No. 12/2017-C.T. (Rate) - See under GOODS TRANSPORT
AGENCY SERVICES ................................. 72
— See also under MAPPING SERVICES .................. 123
— Notification No. 34/2017-C.T. (Rate) - See under POLY PROPYLENE
EXTRUSION YARN ................................. 40
Order being non-speaking not sustainable - See under ADJUDICATION
ORDER ........................................ 24
Pillow Covers - Classification and rate of GST - See under COVERS OF
PILLOW ........................................ 40
Poly Propylene Extrusion Yarn; Poly Propylene Texturized Yarn; Polyester
Texturized Yarn - Synthetic yarns classifiable under Heading 5402 of
Customs Tariff Act, 1975 when not put up for retail sale and under
Heading 5406 ibid when put up for retail sale - Applicable rate of tax is
CGST @ 9% vide S. No. 159 of Schedule-III to Notification No. 1/2017-
C.T. (Rate) and SGST fit 9% vide S. No. 159 of Schedule-III to Notification
No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62, dated 29-6-2017 up
to 12th October, 2017 and thereafter leviable to CGST @ 6% as per Sl. No.
132B of Schedule-II to Notification No. 1/2017-C.T. (Rate) as amended by
Notification No. 34/2017-C.T. (Rate) and SGST @ 6% as per Sl. No. 132B
of Schedule-II to Notification No. II(2)/CTR/532(d-4)/2017 vide G.O.
(Ms) No. 62, dated 29-6-2017 as amended — In Re : Global Textile Alliance India
Pvt. Ltd. (A.A.R. - GST - T.N.) ............................... 40
Poly Propylene Texturized Yarn, classification and rate of GST - See under
POLY PROPYLENE EXTRUSION YARN ..................... 40
Polyester Texturized Yarn, classification and rate of GST - See under POLY
PROPYLENE EXTRUSION YARN ......................... 40
Pre-GST period issue, AAR has no jurisdiction - See under ADVANCE
RULING ....................................... 110
Procedural issues, AAR has no jurisdiction - See under ADVANCE RULING . . 106
Project Office being a branch office of foreign office, salary of expat
employees not taxable under GST - See under GST ................ 99
Pure services, mapping services supplied to Government is covered under
pure service - See under MAPPING SERVICES ................. 123
Question relating procedure is beyond jurisdiction of AAR - See under
ADVANCE RULING ................................. 72
Rate of GST on Chenille Yarn - See under CHENILLE YARN ............ 40
— on covers for Pillow and Latex Block Mattresses - See under COVERS OF
PILLOW ........................................ 40
— on Foot Runner and Pillow Sheet of woven fabrics - See under FOOT
RUNNER & PILLOW SHEET ............................ 40
— on Knitted Fabrics - See under KNITTED FABRICS ................ 40
— on LED bulb with fittings - See under LED BULB WITH FITTINGS ....... 60

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