Page 12 - GSTL_13th August 2020_Vol 39_Part 2

x GST LAW TIMES [ Vol. 39
rate of 5% against an Essentiality Certificate under Notification No.
50/2017-Cus. at time of their importation subject to fulfilment of
description, tariff item, lists and conditions specified therein and subject
to satisfaction of Proper Officer - Section 2(30) of Central Goods and
Services Tax Act, 2017 — In Re : Halliburton Offshore Services Inc. (Oil India) (A.A.R.
- GST - A.P.) ...................................... 145
Municipal Solid Waste (MSW) Management Company supplying Waste
Management services, classification of - See under SOLID WASTE
MANAGEMENT SERVICES ............................ 182
NOTIFICATIONS :
— Notification No. 1/2017-C.T. (Rate) - See under PRINTING AND SUPPLY . . 234
— See also under TOBACCO LEAVES ................... 168
— Notification No. 11/2017-C.T. (Rate) - See under LEASING SERVICE ..... 216
— See also under RENTAL SERVICES ................... 192
— See also under SOLID WASTE MANAGEMENT SERVICES ...... 182
— See also under WORKS CONTRACT ................... 251
— Notification No. 12/2017-C.T. (Rate) - See under LEASE PREMIUM ...... 216
— See also under LEASING SERVICE .................... 216
— See also under PURE SERVICES ..................... 155
— See also under RENTAL SERVICES ................... 192
— See also under SOLID WASTE MANAGEMENT SERVICES ...... 182
— Notification No. 13/2017-C.T. (Rate) - See under LEASING SERVICE ..... 216
— See also under VALUE OF SUPPLY ................... 251
— Notification No. 20/2017-C.T. (Rate) - See under RENTAL SERVICES ..... 192
— Notification No. 24/2017-C.T. (Rate) - See under WORKS CONTRACT .... 251
— Notification No. 31/2017-C.T. (Rate) - See under GOVERNMENT
ENTITY ....................................... 251
— See also under RENTAL SERVICES ................... 192
— See also under WORKS CONTRACT ................... 251
— Notification No. 32/2017-C.T. (Rate) - See under PURE SERVICES ....... 155
— See also under SOLID WASTE MANAGEMENT SERVICES ...... 182
— Notification No. 50/2017-Cus. - See under MUD ENGINEERING
SERVICES ...................................... 145
— Notification No. 4/2019-C.T. (Rate) - See under LEASE PREMIUM ....... 216
— See also under LEASING SERVICE .................... 216
Policy matters, Court cannot give sermons to legislature - See under WRIT
JURISDICTION ................................... 132
Premium for lease paid to Government taxable under RCM - See under
LEASE PREMIUM .................................. 216
Printed advertising material as per customer content and specification is
supply of goods - See under PRINTING AND SUPPLY ............. 234
Printing and supply of trade advertisements - Printed advertising material
as per customer content and specification supply of goods - Supply of
printed trade advertising material like banner flex using various inputs
namely ink, paper, etc., undertaken as per customer specification - All
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