Page 11 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] INDEX - 20th August, 2020 ix
Government entity - Government of Andhra Pradesh including its
nominees having 100% of shareholding and thus Andhra Pradesh
Industrial Infrastructure Corporation Ltd. (APIIC) covered under the
definition of ‘Government Entity’ under para 4 of clauses (ix) & (x) of
Notification No. 11/2017-C.T. (Rate) as amended by Notification No.
31/2017-C.T. (Rate) — In Re : DEC Infrastructure and Projects (I) Pvt. Ltd. (A.A.R. -
GST - A.P.) ...................................... 349
— Government of Andhra Pradesh including its nominees having 100% of
shareholding and thus Andhra Pradesh Industrial Infrastructure
Corporation Ltd. (APIIC) covered under the definition of ‘Government
Entity’ under para 4 of clauses (ix) & (x) of Notification No. 11/2017-C.T.
(Rate) as amended by Notification No. 31/2017-C.T. (Rate) — In Re : KPC
Project Ltd. (A.A.R. - GST - A.P.) ............................. 366
Governmental Authority - Applicant although constituted by Government
of Andhra Pradesh having only 77% of Government control falling short
of qualifying mark of 90% in terms of equity or control - Even the cost of
operation and maintenance of the water supply scheme contributed at a
ratio of 70% by State Government, while 30% of the cost is borne by
applicant from water charges collected from users - Hence applicant not
fits in the category of ‘governmental authority’ under Section 2(16) of
Integrated Goods and Services Tax Act, 2017 or as defined vide
Notification No. 31/2017-C.T. (Rate) — In Re : Sri Satya Sai Water Supply Project
Board (A.A.R. - GST - A.P.) ............................... 339
GST - Revocation of cancellation of registration under GST, scope of - See
under REGISTRATION .............................. 259
Hand Sanitizer - Alcobased hand sanitizers classifiable under HSN Code
3808 - Taxable @ 18% in terms of Notification No. 1/2017-C.T. (Rate) -
Classifying product as essential commodity by Ministry of Consumer
Affairs, Food and Public Distribution not to be exempted goods in terms
of Notification No. 2/2017-C.T. (Rate) — In Re : Springfields (India) Distilleries
(A.A.R. - GST - Goa) .................................. 296
Health Care services by clinical establishment - Medicines supplied to in-
patients through pharmacy - Services rendered by applicant was
composite supply in which principal supply is health care, being
predominant and supply of medicines, drugs, implants, stents, and other
consumables were ancillary supplies and tax liability was to be
determined accordingly tax - Health Care services by clinical
establishment and authorised medical practitioner or para-medics
exempted from liability in terms of Sl. No. 74 of Notification No.
12/2017-C.T. (Rate) - Clarification in C.B.E. & C. Circular No.
32/06/2018-GST, dated 12-2-2018, also in similar lines - No tax liability
on medicines, drugs, stents, implants, etc., administered to in-patients
during medical treatment or procedure - Sections 2(30) and 8 of Central
Goods and Services Tax Act, 2017 — In Re : CMC Vellore Association (A.A.R. -
GST - A.P.) ...................................... 330
Hiring or leasing of water vessel - Tug leased by applicant on charter basis
not being a machinery, equipment or tools independently but a vessel,
classifiable under S. No. 10 of Heading 9966, vide Notification No.
1/2018-I.T. (Rate) read with Notification No. 8/2017-I.T. (Rate) as
amended - GST applicable @ 5% subject to fulfilling of the conditions
attached to it — In Re : Ocean Sparkle Limited (A.A.R. - GST - A.P.) ........... 374

GST LAW TIMES  20th August 2020  11