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2020 ] INDEX - 20th August, 2020 xiii
etc. not covered by Section 97(2) of Central Goods and Services Tax Act,
2017 and not answered - Section 10(1)(b) of Integrated Goods and
Services Tax Act, 2017 — In Re : High Tech Refrigeration & Air Conditioning
Industries (A.A.R. - GST - Goa) .............................. 293
Precedent - Advance Ruling - Applicable to individual applicant alone -
Cannot be made applicable to issue of different person — In Re : Halliburton
Offshore Services Inc. (LIH) (A.A.R. - GST - A.P.) ...................... 275
— Binding nature - Merely because Department had not accepted High
Court order but could not file appeal due to low amount involved, does
not mean that said order has lost precedence value - Judgments of High
Court are binding on Department unless stayed or set aside by Apex
Court or change in law after such judgment — Commissioner of GST & C. Ex.,
Chennai v. Pay Pal India Pvt. Ltd. (Mad.) ......................... 261
Premium paid on long term lease of immovable property, taxability of one
time premium - See under RENTING OF IMMOVABLE PROPERTY
SERVICE ...................................... 266
Print on flex - Supply of - Raw materials completely procured by the
applicant himself - Title in the goods, i.e., printed material on flex
transferred to the customer immaterial of the fact that whether the
content is supplied by the customer or it is designed by the applicant
himself basing on the requirement of the customer - Supplying printed
materials to be treated as “supply of goods” as per Section 7 of Central
Goods and Services Tax Act, 2017 read with Schedule-II Sl. No. 1(a) ibid -
Classifiable under Heading 4911 of Customs Tariff Act, 1975 and liable to
GST @ 12% as per Serial No. 132 of Schedule-II to Notification No.
1/2017-C.T. (Rate) as amended whether used for commercial or non-
commercial purpose — In Re : Sree & Co. (A.A.R. - GST - A.P.) ............ 345
Private coaching center - Exemption not admissible to private coaching
center supplying coaching services for appearing in CA/ICWA
examination - See under EDUCATIONAL INSTITUTIONS .......... 310
Pure Services of operation and maintenance of plant, classification and rate
of GST - See under OPERATION AND MAINTENANCE SERVICES ..... 339
Rate of GST - Maintenance services of plant, classification - See under
OPERATION AND MAINTENANCE SERVICES ................ 339
— on composite works contract of construction of Millennium Tower - See
under CONSTRUCTION ............................. 366
— on composite works contract supply of acquisition and development of
land and construction of industrial sheds by Government entity - See
under CONSTRUCTION SERVICES ....................... 349
— on hiring or leasing of water vessel - See under HIRING OR LEASING OF
WATER VESSEL .................................. 374
— on lodging for commercial purpose - See under RENTING ........... 289
— on penalty collected by chit company for delay in monthly subscription -
See under PENALTY ................................ 303
— on printing on flex - See under PRINT ON FLEX ................. 345
— on Pure Services of operation and maintenance of plant - See under
OPERATION AND MAINTENANCE SERVICES ................ 339
— on service of bus body building on job work on Chassis supplied by
Principal - See under BUS BODY BUILDING .................. 378
GST LAW TIMES  20th August 2020  15