Page 172 - GSTL_27th August 2020_Vol 39_Part 4

490 GST LAW TIMES [ Vol. 39
Classification (Contd.)
— of Preparation of a kind used in Animal Feeding - Bio Processed Meal -
See under PREPARATION ............................. 446
— of printing and supply of trade advertisement - See under PRINTING
AND SUPPLY .................................... 234
— of printing on flex - See under PRINT ON FLEX ................. 345
— of Pure Services of operation and maintenance of plant - See under
OPERATION AND MAINTENANCE SERVICES ................ 339
— of renting of lodge for commercial purpose - See under RENTING ....... 289
— of Solid Waste Management services supplied to Municipality - See under
SOLID WASTE MANAGEMENT SERVICES ................... 182
— of Tamarind Seed - See under TAMARIND SEED ................ 197
— of Tank and parts thereof - See under TANKS AND PARTS ........... 83
— of woven fabrics made of synthetic filament yarn (man-made filament) -
See under WOVEN FABRICS ........................... 40
— under GTA services when consignment note issued by assessee himself
but actual transportation done by third party - See under GOODS
TRANSPORT AGENCY SERVICES ........................ 72
Coaching by private institute as per syllabus prescribed by ICAI and
ICWAI, exemption not admissible - See under EDUCATIONAL
INSTITUTIONS ................................... 310
Coaching institute providing food and accommodation to students,
exemption not admissible - See under FOOD AND ACCOMMODATION
SERVICE ....................................... 310
Code of Civil Procedure, 1908 - See under ADVANCE RULING
AUTHORITY .................................... 403
CODE OF CRIMINAL PROCEDURE, 1973 :
— Section 439 - See under BAIL ............................ 139
Collection of 1% of sale consideration as income tax from buyers in terms of
Section 206(1F) of Income-tax Act, 1961 whether includible in assessable
value under GST law - See under VALUATION (GST) ............. 140
Commercial purpose - Rate of GST on lodging for commercial purpose - See
under RENTING .................................. 289
Common input services for exempted and taxable services, scope of availing
credit by Banking company - See under INPUT TAX CREDIT ......... 246
Companies Act, 2013 - See under GST ........................ 99
Composite supply - Contract placed by Capital Project Administration
(CPA), a Department of the State Government for supply, installation
and fixing of customized furniture for newly constructed Mantralaya -
Supply, installation and fixing of furniture not works contract, installed
or fixed items of furniture capable of being removed/moved to any place
without damage to the furniture and therefore, not classifiable under
Heading 9954 of GST Tariff as Construction services to be eligible for
concessional rate of 12% as per the Notification No. 11/2017-C.T. (Rate) -
Contract to be regarded as composite supply of goods within the
meaning of Sections 2(30) and 8(a) of Central Goods and Services Tax
Act, 2017 - Supply made by applicant consists of two taxable supplies of
GST LAW TIMES  27th August 2020  172