Page 9 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] INDEX - 6th August, 2020 vii
Central Goods and Services Tax Act, 2017 (Contd.)
— Section 79 - See under ADJUDICATION ORDER ................. 24
— Section 95 - See under ADVANCE RULING ................. 106, 110
— See also under ADVANCE RULING APPLICATION .......... 28
— Section 97(2) - See under ADVANCE RULING ............. 32, 72, 106
— Section 140(1) - See under INPUT TAX CREDIT .................. 3
— Section 142 - See under ADVANCE RULING .................. 110
— Section 164(2) - See under INPUT TAX CREDIT .................. 3
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 117(1), vires of - See under INPUT TAX CREDIT .............. 3
— Rule 142(1)(a), Constitutional validity of - Rule under delegated
legislation can be held to be ultra vires statutory provisions of the Act if
(i) rule beyond scope of or in excess of rule­making power of delegate
conferred under Act, or (ii) Rule in conflict with or repugnant to any
enactment in Act - Question whether any particular legislation suffers
from excessive delegation ought to be decided having regard to subject
matter, scheme, provisions of Statutes including its preamble and facts
and circumstances in background of which Statute is enacted - Rule 142
ibid specifically with respect to “notice and order for demand of amounts
payable under the Act” and not ultra vires as result of excessive
delegation - Rule 142(1)(a) ibid, valid and no manner conflict with any of
provisions of Central Goods and Services Tax Act, 2017 — Mahavir
Enterprise v. Assistant Commissioner of State Tax (Guj.) ................... 14
Chenille Yarn - Special yarn made from core and pile yarn in a similar
fashion as explained in HSN and the composition of yarn at hand is man-
made filament (Polyester) - Classifiable under Tariff Item 5606 00 20 of
Customs Tariff Act, 1975 - Applicable rate of CGST is @ 6% as per Sl. No.
138 of Schedule-II to Notification No. 1/2017-C.T. (Rate) as amended and
SGST @ 6% as per S. No. 138 of Schedule-II 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
Classification of Chenille Yarn - See under CHENILLE YARN ........... 40
— of covers for Pillow and Latex Block Mattresses - See under COVERS OF
PILLOW ........................................ 40
— of Foot Runner and Pillow Sheet of woven fabrics - See under FOOT
RUNNER & PILLOW SHEET ............................ 40
— of Knitted Fabrics - See under KNITTED FABRICS ................ 40
— of LED bulb with fittings - See under LED BULB WITH FITTINGS ........ 60
— of non-woven fabric bonded with woven fabrics - See under WOVEN
FABRICS ....................................... 40
— of Poly Propylene Extrusion Yarn, Poly Propylene Texturized Yarn and
Polyester Texturized Yarn - See under POLY PROPYLENE EXTRUSION
YARN ......................................... 40
— of Tank and parts thereof - See under TANKS AND PARTS ........... 83
GST LAW TIMES  6th August 2020  9