Page 180 - GSTL_27th August 2020_Vol 39_Part 4

498 GST LAW TIMES [ Vol. 39
Fabrics (Contd.)
— Non-woven fabric bonded with woven fabrics, classification and rate of
GST - See under WOVEN FABRICS ........................ 40
Fee paid on filing advance ruling application with wrong State Authority
cannot be refunded - See under ADVANCE RULING APPLICATION ..... 403
FINANCE ACT, 1994 :
— Section 65(105)(zzzz) - See under RENTING OF IMMOVABLE
PROPERTY SERVICE ................................ 266
FINANCE (NO. 2) ACT, 2019 :
— Section 123 - See under SABKA VISHWAS (LEGACY DISPUTE
RESOLUTION) SCHEME, 2019 .......................... 393
— Section 124 - See under SABKA VISHWAS (LEGACY DISPUTE
RESOLUTION) SCHEME, 2019 .......................... 393
Flex Printing - Classification and rate of GST - See under PRINT ON FLEX .... 345
Food and Accommodation service - Coaching institute providing food and
accommodation to students - Applicant not ‘education as a part of
curriculum that has been prescribed for obtaining a qualification
prescribed by law’ - Charges collected by applicant for accommodation
and catering services to students undergoing courses not exempted from
GST under Serial No. 14 and Serial No. 66(a) respectively of Notification
No. 12/2017-C.T. (Rate) — In Re : Master Minds (A.A.R. - GST - A.P.) ......... 310
Foot Runner & Pillow Sheet - Fabric involved in producing Foot runner and
Pillow Sheet are Woven Fabric (manufactured in-house) and Paper Silk
Fabric (outsourced) - Classifiable under Tariff Item 6302 10 90 of Customs
Tariff Act, 1975 - 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 be 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 of
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
Free of cost supply of HSD from service recipient storage tank includible in
value of output supply of services - See under VALUE OF SUPPLY ...... 178
Furniture customized and supplied for newly constructed Mantralaya,
classification and rate of GST - See under COMPOSITE SUPPLY ........ 422
GENERAL CLAUSES ACT, 1897 :
— Section 3(26) - See under INPUT TAX CREDIT (ITC) ............... 459
Goods lost in hole/damage beyond repair, its reimbursement is supply of
goods - See under REIMBURSEMENT ...................... 275
Goods Transport Agency services - Consignment notes issued by assessee
but actual transportation done by third party transporter - In terms of
para 2(ze) of Notification No. 12/2017-C.T. (Rate), “Goods Transport
Agency” means any person who provides service in relation to transport

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