Page 13 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] INDEX - 13th August, 2020 xi
required materials for preparation of advertisement materials procured
by applicant and applicant also recovering cost incurred towards
transportation, installation, packing, etc. - Applicant transferring title in
goods, i.e., printed advertisement materials - Supplying printed
advertisement materials to be treated as ‘supply of goods’ under Section
7 of Central Goods and Services Tax Act, 2017 read with Schedule-II Sl.
No. 1(a) ibid - Supply of printed advertisement classifiable under
Heading 4911 of Customs Tariff Act, 1975 and liable for GST @ 12%
(CGST 6% + SGST 6%) as per Serial No. 132 of Schedule-II to Notification
No. 1/2017-C.T. (Rate) as amended — In Re : Macro Media Digital Imaging Pvt.
Ltd. (A.A.R. - GST - A.P.) ................................ 234
Procedural mistake in claiming transitional ITC, writ jurisdiction not
maintainable - See under WRIT JURISDICTION ................. 137
Product yet to be manufactured, advance ruling on classification not
maintainable - See under ADVANCE RULING ................. 202
Project Management Consultancy Services to Andhra Pradesh Panchayat
Raj Engineering Department (APPRED) for road project, exemption
admissible as pure services supplied to Government - See under PURE
SERVICES ...................................... 155
PUNJAB GOODS AND SERVICES TAX ACT, 2017 :
— Section 74 - See under BAIL ............................ 139
— Section 132 - See under BAIL ........................... 139
Pure services of solid waste management, exemption admissible on supply
to municipality - See under SOLID WASTE MANAGEMENT SERVICES ... 182
— to Government - Project Management Consultancy Services to Andhra
Pradesh Panchayat Raj Engineering Department (APPRED) of Andhra
Pradesh Rural Road Project - Services provided through its professionals
and experts in various fields - Copy of Invoice showed detailed
bifurcation of cost which comprises of reimbursement of remuneration of
professionals and experts employed for undertaking various tasks
assigned to applicant in Contract Agreement - No component of supply
of goods - Supply classifiable as pure services - APPRED formulated by
Government of Andhra Pradesh and function directly under Ministry of
Panchayat Raj & Rural Development - APPRED qualifies as to be a
technical wing of Department of Panchayat Raj & Rural Development of
State Government - Services rendered are covered under Eleventh
Schedule to Constitution of India - Services provided exempted under Sl.
No. 3 of Notification No. 12/2017-C.T. (Rate) as amended by Notification
No. 32/2017-C.T. (Rate) and Sl. No. 3 (Chapter 99) of Table mentioned in
G.O. Ms. No. 588-(Andhra Pradesh) State Tax (Rate) - Articles 243G and
243W of Constitution of India — In Re : Consulting Engineers Group Ltd. (A.A.R. -
GST - A.P.) ...................................... 155
Question as to whether applicant required to file reconciliation statement in
FORM GSTR-9C not maintainable before AAR - See under ADVANCE
RULING ....................................... 192
Rate of GST on leasing services - See under LEASING SERVICE ......... 216
— on printing and supply of trade advertisement - See under PRINTING
AND SUPPLY .................................... 234
— on Rental Services of transport vehicles - See under RENTAL SERVICES
OF TRANSPORT VEHICLES ........................... 192
GST LAW TIMES  13th August 2020  13