Page 16 - GSTL_6th August 2020_Vol 39_Part 1

xiv GST LAW TIMES [ Vol. 39
Rate of GST (Contd.)
— on non-woven fabric bonded with woven fabrics - See under WOVEN
FABRICS ....................................... 40
— on Poly Propylene Extrusion Yarn, Poly Propylene Texturized Yarn and
Polyester Texturized Yarn - See under POLY PROPYLENE EXTRUSION
YARN ........................................ 40
— on Tanks and parts thereof - See under TANKS AND PARTS .......... 83
— on 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
Recipient of services, application for advance ruling not maintainable - See
under ADVANCE RULING APPLICATION ................... 28
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Final
quantification not determined in appellant’s case and amount of ` 20
lakhs indicated during inquiry only a preliminary amount especially
when petitioner informed by Superintendent GRP-1 (Anti-Evasion) that
case for Service Tax still being enquired into - Application of appellant
not covered under SVLDRS Scheme — Opel Auto Products Pvt. Ltd. v. Union of
India (P & H) ...................................... 26
Show Cause Notice stage - Scope of exercising writ jurisdiction - See under
WRIT JURISDICTION ............................... 14
Synthetic filament yarn made woven fabrics, classification and rate of GST -
See under WOVEN FABRICS ........................... 40
TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 :
— Section 97(2) - See under ADVANCE RULING .................. 32
Tanks and parts - Tank completely assembled by assessee with some parts
of Tank are manufactured separately by assessee and some parts of Tank
procured from outside vendors on specification given by assessee - Tanks
supplied by assessee classifiable under Tariff Item 8710 00 00 of Customs
Tariff Act, 1975 - Dowel Pin, Gasket Assembly, Retainer Steel, Stiffner,
Valve Assembly, Clip Assembly, Connector Assembly, Needle Bearing
either excluded under Section Note 2 to Chapter XVIII of Customs Tariff
Act, 1975 or more specifically covered elsewhere in Nomenclature -
Casing Assembly, Hydraulic Items, Mandrel Assembly, Nozzle
Assembly, Panel Assembly, Planet Pinion, Plate Assembly, Support
Assembly, Sleeve Assembly not excluded by provisions of Note 2 to
Section XVII or not more specifically included in elsewhere in
Nomenclature - Such products classifiable under Tariff Item 8710 00 00
ibid as parts of tanks - Classification to be uniform irrespective of
supplier or recipient as it depends on the goods - Assessee required to
correctly classify goods while supplying goods or while receiving the
same — In Re : Heavy Vehicles Factory (A.A.R. - GST - T.N.) ................ 83

GST LAW TIMES  6th August 2020  16