Page 15 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] INDEX - 27th August, 2020 xiii
Opportunity of hearing given during lockdown on account of COVID-19
pandemic could not be attended by assessee, ex-parte order not
sustainable - See under NATURAL JUSTICE .................. 388
Order - Hearing fixed during lockdown on account of COVID-19 pandemic
could not be attended by assessee, ex-parte order not sustainable - See
under NATURAL JUSTICE ............................ 388
Paver Blocks for laying in Parking Area, ITC not admissible it being
immovable property - See under INPUT TAX CREDIT ............. 414
Personal Hearing fixed during lockdown on account of COVID-19 pandemic
could not be attended by assessee, ex-parte order not sustainable - See
under NATURAL JUSTICE ............................ 388
Powers of AAR in refusing to admit application - See under ADVANCE
RULING AUTHORITY ............................... 403
Precedent - Advance Ruling - Advance Ruling pronounced by Authority or
Appellate Authority binding only on the applicant who had sought it in
respect of any matter - Sections 97 and 103 of Central Goods and Services
Tax Act, 2017 — In Re : P.K. Mahapatra (App. A.A.R. - GST - Chh.) ............ 459
Preparation of a kind used in Animal Feeding - Bio Processed Meal -
Classification of - Exemption admissibility - Raw material for preparation
of said product is ‘Meal of Soyabean on which various formation
processes are carried out - As per amended application, protein content is
less than 52% in this raw material and applicant would manufacture
same in new factory for which a fresh registration has been taken -
Details submitted by applicant clearly indicate that finished product
obtained is different from soyabean meal and can be used exclusively as
animal feed and not for other purpose - Accordingly, said product is
appropriately classifiable under Tariff Item 2309 90 90 of GST Tariff -
Exemption is admissible to said product in terms of S. No. 102 of
Notification No. 2/2017-C.T. (Rate), dated 28-6-2017 and corresponding
notification issued under MPGST Act which prescribe NIL rate of duty —
In Re : Vippy Industries Ltd. (A.A.R. - GST - M.P.) ..................... 446
— of a kind used in Animal Feeding, classification of - See under ERROR
APPARENT IN ADVANCE RULING ...................... 446
Pure Service Contract for Government entity, exemption admissible - See
under PURE SERVICES .............................. 430
Pure Services - Contracts awarded to applicant by various Government
Departments, local authority or Government Entities and Governmental
Agencies for impact evaluation, research works and study for various
Government Departments on the matter of good governance and policy
analysis is a Pure Service Contract and not covered in exclusion clause
pertaining to ‘Works Contract service’ or ‘composite supplies involving
supply of any goods’ - Applicant providing services to Government
Departments, Local Authorities or Government Entities and
Governmental Agencies only and covered in clauses of the Eleventh and
Twelfth Schedules referred in Articles 243G and 243W of Constitution of
India - Accordingly, works undertaken by applicant is in relation to the
functions entrusted to Municipalities under Article 243W ibid and to
Panchayats under Article 243G ibid - Hence amount recovered by
applicant from other Government Departments for doing research work
and study exempt from tax being covered in Sr. No. 3 of Notification No.
12/2017-C.T. (Rate) as amended provided all conditions laid down under
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