Page 17 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] INDEX - 27th August, 2020 xv
30-6-2020 and petitioner for time being is willing to deposit amount
quantified under impugned order to remain eligible for scheme, same is
permitted to be deposited within one week - However, in remand
proceedings, if amount due is quantified less than amount paid by
petitioner, excess amount paid shall be refunded within two weeks of
such fresh quantification - Sections 123 and 124 of Finance (No. 2) Act,
2019 - Article 226 of Constitution of India — Eureka Fabricators Pvt. Ltd. v.
Union of India (Bom.) .................................. 393
Services by Central Government, State Government or local authority -
Applicant not being a Central Government, State Government or local
authority, services provided by Applicant to other Government
Department are not covered under Entry No. 8 of Exemption Notification
No. 12/2017-C.T. (Rate) — In Re : Atal Bihari Vajpayee Institute of Good Governance
& Policy Analysis (A.A.R. - GST - M.P.) .......................... 430
Shatamrut Chyavan - Animal feed supplement - Classification of - Rate of
GST - Said product is manufactured out of sugarcane molasses, which is
major ingredient while other 15 ingredients are added to increase its
nutritional value - Applicant who has been classifying this product under
Tariff Item 2309 90 10 of Customs Tariff Act, 1975 as cattle feed with NIL
rate of GST, now wishes to classify it under Heading 2303 ibid as waste
of sugar manufacture with 5% GST on the ground that it is only a
nutritional supplement to cattle feed and cannot be considered as cattle
feed in isolation - Said plea of applicant not acceptable - In terms of
Chapter Notes of Chapter 23 ibid read with HSN explanatory note, this
product is nothing but prepared animal feed which has a specific use for
this purpose and is not meant for any other purpose - It may not be used
in isolation as animal feed but end-use is animal feed only - Further,
Heading 2303 ibid claimed by applicant covers other specified wastes of
sugar manufacture and not molasses which is a separately classified
product - Accordingly, product Shatamrut Chyavan is correctly
classifiable under Heading 2309/Tariff Item 2309 90 10 ibid - Said
product attracts NIL rate of GST under S. No. 102 of Notification No.
2/2017-C.T. (Rate), as amended - Section 9 of Central Goods and Services
Tax Act, 2017/Maharashtra Goods and Services Tax Act, 2017 — In Re :
Vivek V. Ratnaparkhi (A.A.R. - GST - Mah.) ........................ 439
Study for various Government Departments on the matter of good
governance and policy analysis, exemption admissible - See under PURE
SERVICES ...................................... 430
Technical glitches resulting in late filing of GST TRAN-1, authorities
directed to consider application for allowing credit - See under INPUT
TAX CREDIT (ITC) ................................. 398
Territorial jurisdiction of AAR, relevance of cause of action - See under
ADVANCE RULING AUTHORITY........................ 403
— scope of - See under ADVANCE RULING AUTHORITY ............ 403
— when applicant is registered in more than one State - See under
ADVANCE RULING AUTHORITY........................ 403
Transfer of advance ruling application to concerned State Authority not
possible - See under ADVANCE RULING APPLICATION ........... 403
Transitional credit of unutilized credit, authorities directed to consider
application for waiving late filing of GST TRAN-1 due to technical
glitches - See under INPUT TAX CREDIT (ITC) ................. 398
GST LAW TIMES  27th August 2020  17