Page 17 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] INDEX - 6th August, 2020 xv
Third party issues, AAR has no jurisdiction - See under ADVANCE
RULING ....................................... 106
Time-limit prescribed under the Rule 117 of CGST Rules, 2017 is mandatory
- See under INPUT TAX CREDIT .......................... 3
Transitional provisions validity of manual filing of Form GST TRAN-1
instead of electronically - See under INPUT TAX CREDIT ............ 3
— Vires of Rule 117 of CGST Rules, 2017 - See under INPUT TAX CREDIT .... 3
Validity of Rule 142(1)(a) of CGST Rules, 2017 - See under CENTRAL
GOODS AND SERVICES TAX RULES, 2017 .................... 14
Vires of Rule 117 of Central Goods and Services Tax Rules, 2017 - See under
INPUT TAX CREDIT ................................. 3
— of Rule 142(1)(a) of CGST Rules, 2017 - See under CENTRAL GOODS
AND SERVICES TAX RULES, 2017 ......................... 14
Words and Phrases - “Per Unit” as specified under Sl. No. 7 of Notification
No. 11/2017-C.T. (Rate), scope of - See under ACCOMMODATION
SERVICES ...................................... 119
Woven fabrics bonded with non-woven fabric - Woven fabric made of
synthetic filament yarn is the predominant material and non-woven
fabric is bonded to strengthen the product, woven fabric - Applying the
Section Note 2A of Section XI of Customs Tariff Act, 1975, woven fabric
being predominant, product is classifiable as ‘Woven Fabric’ under
Heading 5407 ibid - Applicable rate is 2.5% CGST provided vide Sl. No.
217 of Schedule-I to Notification No. 1/2017-C.T. (Rate) as amended and
2.5% SGST provided vide S. No. 217 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
— Fabric is woven and made of synthetic filament yarn (man-made
filaments) - Classifiable under Heading 5407 of Customs Tariff Act, 1975 -
Further classification not possible, technical details not being provided -
Applicable rate is 2.5% CGST provided vide Sl. No. 217 of Schedule-I to
Notification No. 1/2017-C.T. (Rate) as amended and 2.5% SGST provided
vide S. No. 217 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
Writ jurisdiction at show cause notice stage - Scope of - High Court can
interfere under Article 226 of Constitution of India against show cause
notice where same issued by authority in exercise of power which is
absent; facts does not lead to commission of any offence; show cause
notice is otherwise without jurisdiction; same suffers from incurable
infirmity; against settled judicial decisions or the decisions of Tribunal
and bereft of material particulars justifying commission of offence -
Article 226 of Constitution of India — Mahavir Enterprise v. Assistant
Commissioner of State Tax (Guj.) .............................. 14
Yarn - Classification and rate of GST of Poly Propylene Extrusion Yarn, Poly
Propylene Texturized Yarn and Polyester Texturized Yarn - See under
POLY PROPYLENE EXTRUSION YARN ..................... 40
GST LAW TIMES  6th August 2020  17