Page 9 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] INDEX - 20th August, 2020 vii
be eligible for concessional rate of 12% available under Notification No.
24/2017-C.T. (Rate) - Hence contract entered by the applicant is
classifiable under SAC Heading No. 9954 under Construction services,
and it falls under Entry No. (ii) of Serial No. 3 of Notification No.
11/2017-C.T. (Rate), i.e., Composite supply of works contract as defined
in sub-section (119) of Section 2 of Central Goods and Services Tax Act,
2017 and the applicable rate of tax is 18% (9% under Central Tax and 9%
State Tax) — In Re : DEC Infrastructure and Projects (I) Pvt. Ltd. (A.A.R. - GST - A.P.) ... 349
Consultancy and Marketing services to clients outside India when not
amounting to export of services notwithstanding receipt of payment in
foreign exchange - See under EXPORT OF SERVICES ............. 354
CUSTOMS TARIFF ACT, 1975 :
Chapter/Heading/sub-heading/Tariff Item
— 4911 - See under PRINT ON FLEX ......................... 345
Defects removal in writ petition when postponed due to COVID-19 - See
under WRIT PETITION .............................. 259
Defreezing of bank account after issuance of discharge certificate under
Sabka Vishwas Scheme, 2019 - See under BANK ACCOUNT ......... 265
Delay in payment of monthly subscription, collection of additional amount
by chit company amounts to penalty, exemption from GST not
admissible - See under PENALTY ......................... 303
Drill bits imported for supply to ONGC at its location in India on
consumption basis are two different supplies, eligibility of exemption -
See under IMPORT ................................. 357
Educational institutions - Coaching/Training as per syllabus prescribed by
ICAI and ICWAI - Applicant not accredited or affiliated or recognized or
authorized by ICAI or ICWAI or it had any Partnership or MOU with
these statutory bodies for imparting coaching or training relating to
courses recognized by these bodies - These statutory bodies themselves
offering coaching and training classes to aspirants through their Regional
Councils or Branches or certain accredited private colleges/institutions -
Applicant offering variety of coaching and training courses (regular,
crash courses, revision exam courses, etc.) with different structures of fee,
curriculum and options to aspirants of CA and ICWA - Applicant not
issuing any ‘coaching completion certificate’ or ‘any study certificate’ in
respect of CA & ICWA Courses - Coaching or training in applicant’s
coaching Centre not a mandatory compliance for aspirant in pursuing
their study and obtaining certificates from ICAI & ICWAI - Student at
liberty to discontinue coaching from applicant’s coaching centre (at the
cost of financial loss, but not at the cost of academic loss) and continue
his study on his own or from such other coaching centre in course of
pursuance of being conferred with Inter or Final Certificate by said
statutory bodies - Coaching or training per se does not lead to grant of a
certificate or diploma or degree or qualification recognized by any law
but only aims at facilitation/improvisation of preparation for said exams
- Activity not covered under definition of ‘educational institution’ in
Notification No. 12/2017-C.T. (Rate) - Coaching or Training service
provided by the applicant to aspirants of CA-Foundation, CA-Inter, CA-
Final, CMA (ICWA)-Foundation, CMA-Inter, CMA-Final and
Intermediate not service provided by means of ‘education as a part of
curriculum that has been prescribed for obtaining a qualification
GST LAW TIMES  20th August 2020  9