Page 14 - GSTL_13th August 2020_Vol 39_Part 2

xii GST LAW TIMES [ Vol. 39
Rate of GST (Contd.)
— on Tamarind Seed - See under TAMARIND SEED ................ 197
— on Tobacco leaves procured at tobacco auction platforms or directly from
farmers - See under TOBACCO LEAVES ..................... 168
Reconciliation statement - Question as to whether applicant required to file
reconciliation statement in FORM GSTR-9C not maintainable before AAR
- See under ADVANCE RULING ......................... 192
Redrying with threshing of tobacco leaves, rate of GST - See under
TOBACCO LEAVES ................................ 168
Refund - Court cannot direct refund of amount to unidentifiable
customers/consumers - See under CONSUMER WELFARE FUND ...... 132
Registered co-operative Society, taxability of maintenance charges - See
under MAINTENANCE CHARGES ........................ 206
Reliance on provisions of Constitution only is not enough to maintain a
Writ Petition - See under WRIT JURISDICTION ................. 132
Rental services of transport vehicles - Applicant renting non-air-
conditioned buses under the name & style of M/s. Andhra Pradesh State
Road Transport Services for the occasions of marriages, functions, etc.,
for transporting of employees and students of other
organizations/departments, for transporting of passengers to
Sabarimala, for transporting of public to meetings conducted by political
parties and to places like Polavaram project, etc. - Applicant clearly
doesn’t fall under Serial No. 15 of Notification No. 12/2017-C.T. (Rate) -
Services offered by applicant are covered by Sl. No. 10 of Notification No.
11/2017-C.T. (Rate), i.e., ‘Rental Services of transport vehicles’ - Rate of
tax on rental services where the cost of fuel is included in the
consideration charged from the service recipient is 5%/12% subject to
satisfying the conditions as prescribed under Notification No. 11/2017-
C.T. (Rate) as amended by Notification No. 20/2017-C.T. (Rate),
Notification No. 31/2017-C.T. (Rate) and Notification No. 20/2019-C.T.
(Rate) - In case the conditions are not satisfied, rate of GST is 18% (9%
CGST + 9% SGST) and the applicant being the provider of rental service
has to pay the said tax — In Re : Andhra Pradesh State Road Transport Corporation
(A.A.R. - GST - A.P.) .................................. 192
Reverse charge not applicable on recovery of value of material supplied -
See under VALUE OF SUPPLY .......................... 251
Reverse Charge Mechanism (RCM) liability applicable on lease premium
paid to Government - See under LEASE PREMIUM ............... 216
Sale of motor vehicle of value over ` 10 lakhs, inclusion of 1% deducted
income tax in assessable value under GST law - See under VALUATION
(GST) ......................................... 140
Seed/kernel of Tamarind, classification and rate of GST - See under
TAMARIND SEED ................................. 197
Solid Waste Management Services - Applicant, a Municipal Solid Waste
(MSW) Management Company, offers solutions involving segregation,
treatment, recycling of Municipal Solid Waste (MSW) and thus clearing
MSW landfills - Classifiable under Sl. No. 32 of Heading 9994 of
Notification No. 11/2017-C.T. (Rate) — In Re : Zigma Global Environ Solutions
Pvt. Ltd. (A.A.R. - GST - A.P.) .............................. 182

GST LAW TIMES  13th August 2020  14