Page 171 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 489
3 months for time being - Tribunal, Appellate Tribunal and Other
Authorities (Qualification, Experience and Other Conditions of Service of
Members) Rules, 2020 — Kudrat Sandhu v. Union of India (S.C.) ............ 257
Chassis owned by principal mounted with bus body on job work basis,
classification and rate of GST thereon - See under BUS BODY BUILDING . . 378
Chenille Yarn - Special yarn made from core and pile yarn in a similar
fashion as explained in HSN and the composition of yarn at hand is man-
made filament (Polyester) - Classifiable under Tariff Item 5606 00 20 of
Customs Tariff Act, 1975 - Applicable rate of CGST is @ 6% as per Sl. No.
138 of Schedule-II to Notification No. 1/2017-C.T. (Rate) as amended and
SGST @ 6% as per S. No. 138 of Schedule-II to Notification No.
II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62, dated 29-6-2017 — In Re :
Global Textile Alliance India Pvt. Ltd. (A.A.R. - GST - T.N.) .................. 40
Chit company collecting additional amount for delay in payment of monthly
subscription, exemption from GST not admissible as amount collected is
penalty - See under PENALTY .......................... 303
Classification of alcobased hand sanitizers - See under HAND SANITIZER ... 296
— of animal feed supplement namely Shatamrut Chyavan - See under
SHATAMTUT CHYAVAN ............................ 430
— of bus body building on job work on Chassis supplied by Principal - See
under BUS BODY BUILDING ........................... 378
— of Chenille Yarn - See under CHENILLE YARN .................. 40
— of composite works contract of construction of Millennium Tower - See
under CONSTRUCTION ............................. 366
— of composite works contract supply of acquisition and development of
land and construction of industrial sheds by Government entity - See
under CONSTRUCTION SERVICES ....................... 349
— of covers for Pillow and Latex Block Mattresses - See under COVERS OF
PILLOW ........................................ 40
— of customized furniture supplied and installed in premises of
Government Department - See under COMPOSITE SUPPLY .......... 422
— of Foot Runner and Pillow Sheet of woven fabrics - See under FOOT
RUNNER & PILLOW SHEET ............................ 40
— of goods “Preparation of a kind used in Animal Feeding - Bio Processed
Meal” - See under ERROR APPARENT IN ADVANCE RULING ....... 446
— of Gypsum board, advance ruling application not maintainable as
product not yet manufactured - See under ADVANCE RULING ....... 202
— of hiring or leasing of water vessel - See under HIRING OR LEASING OF
WATER VESSEL .................................. 374
— of Knitted Fabrics - See under KNITTED FABRICS ................ 40
— of Leasing services - See under LEASING SERVICE ............... 216
— of LED bulb with fittings - See under LED BULB WITH FITTINGS ........ 60
— of non-woven fabric bonded with woven fabrics - See under WOVEN
FABRICS ....................................... 40
— of Poly Propylene Extrusion Yarn, Poly Propylene Texturized Yarn and
Polyester Texturized Yarn - See under POLY PROPYLENE EXTRUSION
YARN ......................................... 40
GST LAW TIMES  27th August 2020  171