Page 14 - GSTL_20th August 2020_Vol 39_Part 3

xii GST LAW TIMES [ Vol. 39
Notifications (Contd.)
— Notification No. 31/2017-C.T. (Rate) - See under GOVERNMENT
ENTITY .................................... 349, 366
— See also under GOVERNMENTAL AUTHORITY ............ 339
— Notification No. 1/2018-I.T. (Rate) - See under HIRING OR LEASING OF
WATER VESSEL .................................. 374
Ongoing business transferred in full on consideration, rate of GST - See
under TRANSFER ................................. 334
Operation and Maintenance Services - Pure Services - Contractor
responsible for “Operation and Maintenance” of plant such as engaging
of labour, supervisors to oversee the labour and managers for overall
supervision along with amenities, tools & tackles provided for all the
above personnel like vehicle, office establishment, etc., while applicant
would ensure uninterrupted power supply and supply of
material/spares as and when necessitated by the Contractor - Thus
services provided by Contractor are pure services of “Operation and
Maintenance” of plant devoid of any supply of material or goods in the
due process - Said services fall under Sl. No. 25, Heading 9987
“Maintenance repair and installation (except construction) Services”
attracting tax rate of 18% (CGST 9% + SGST 9%) under Notification No.
11/2017-C.T. (Rate) — In Re : Sri Satya Sai Water Supply Project Board (A.A.R. - GST -
A.P.) ......................................... 339
PENALTY :
— Additional amount collected for delay in payment of monthly
subscription by chit company - Chit company not extending any deposit,
loans or advances to its customers - Additional amount being charged
cannot be treated as interest but was penalty - Exemption granted under
Serial No. 27 of Notification No. 12/2017-C.T. (Rate) not applicable on
the transaction - C.B.I. & C. Circular No. 102/21/2019-GST, dated 28-6-
2019 clarifying that any service fee/charge or any other charges that are
levied by company in respect of the transaction relating to extending
deposits, loans or advances do not qualify to be interest, and will not be
exempted - Chit amount not actionable claim as per Schedule-III to
Central Goods and Services Tax Act, 2017 - Additional amount being
charged in delay of payment by whatever name called classifiable as
principal supply and classification of same not to differ from original
supply - Additional amount charged on delayed payment to be taxed as
supply of financial and related services at 12% GST as per Notification
No. 8/2017-I.T. (Rate) - Sections 8 and 15(2) of Central Goods and
Services Tax Act, 2017 — In Re : Usha Bala Chits Pvt. Ltd. (A.A.R. - GST - A.P.) ..... 303
Pharmacy - Medicines supplied to in-patients through pharmacy, exemption
admissible - See under HEALTH CARE SERVICES ............... 330
Place of supply - Fixing of air-conditioner & VRV system in Goa for client
registered outside Goa - For classification of any supply as inter-State
Supply or intra-State Supply, two ingredients relied upon are location of
supplier and place of supply - Location of supplier being Goa but place of
supply outside Goa - Since goods supplied on behalf of a registered
person outside Goa to a place in Goa - Nature of supply made by
applicant to be treated as supply of goods in course of inter-State trade or
commerce and tax - Other issues raised by applicant regarding billing,

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