Page 176 - GSTL_27th August 2020_Vol 39_Part 4

494 GST LAW TIMES [ Vol. 39
textile articles’ under Heading 6304 ibid - Covers for pillows made of
knitted or woven fabrics classifiable under Tariff Item 6304 92 39 ibid -
Covers for latex blocks made of knitted or woven fabrics classifiable
under Tariff Item 6304 92 89 ibid - Cover for mattress made of knitted or
woven fabrics classifiable under Tariff Item 6304 19 90 ibid - Applicable
rate is @ 2.5% CGST in case selling price is less than ` 1000/piece as per
Sl. No. 224 of Schedule-I to Notification No. 1/2017-C.T. (Rate) as
amended and @ 2.5% SGST in case selling price is less than ` 1000/piece
as per Sl. No. 224 of Schedule-I to Notification No. II(2)/CTR/532(d-
4)/2017 vide G.O. (Ms) No. 62, dated 29-6-2017 and in case of selling
price more than ` 1000/piece then it will attract 6% CGST as per S. No.
171 of Schedule-II to Notification No. 1/2017-C.T. (Rate), dated 28-6-2017
as amended and SGST @ 6% as per S. No. 171 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
COVID-19 effect, bail granted to accused of GST evasion - See under BAIL ... 139
CUSTOMS TARIFF ACT, 1975 :
Chapter/Heading/Sub-heading/Tariff Item
— Section XI - Note 2A - See under WOVEN FABRICS ............... 40
— Section XVIII - Note 2 - See under TANKS AND PARTS ............ 83
— 2303 - See under ADVANCE RULING AUTHORITY ............... 439
— See also under SHATAMRUT CHYAVAN ............... 439
— 2309 90 10 - See under ADVANCE RULING AUTHORITY ........... 439
— See also under SHATAMRUT CHYAVAN ............... 439
— 2401 - See under TOBACCO LEAVES ....................... 168
— 4911 - See under PRINTING AND SUPPLY .................... 234
— See also under PRINT ON FLEX ..................... 345
— 5402 - See under POLY PROPYLENE EXTRUSION YARN ........... 40
— 5406 - See under POLY PROPYLENE EXTRUSION YARN ........... 40
— 5407 - See under WOVEN FABRICS ........................ 40
— 5606 00 20 - See under CHENILLE YARN ..................... 40
— 60 - See under KNITTED FABRICS ......................... 40
— 6006 - See under COVERS OF PILLOW ...................... 40
— 6302 10 90 - See under FOOT RUNNER & PILLOW SHEET ........... 40
— 6304 19 90 - See under COVERS OF PILLOW ................... 40
— 6304 92 39 - See under COVERS OF PILLOW ................... 40
— 6304 92 89 - See under COVERS OF PILLOW ................... 40
— 8710 00 00 - See under TANKS AND PARTS ................... 83
Defects removal in writ petition when postponed due to COVID-19 - See
under WRIT PETITION ............................... 259
Deficiency memo not being issued in RFD-03 within timeline of fifteen days,
refund application presumed to be complete in all respects - See under
REFUND/REFUND CLAIM ............................ 385

GST LAW TIMES  27th August 2020  176