Page 183 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 501
Half-baked writ petition not maintainable - See under WRIT
JURISDICTION ................................... 132
Hand Sanitizer - Alcobased hand sanitizers classifiable under HSN Code
3808 - Taxable @ 18% in terms of Notification No. 1/2017-C.T. (Rate) -
Classifying product as essential commodity by Ministry of Consumer
Affairs, Food and Public Distribution not to be exempted goods in terms
of Notification No. 2/2017-C.T. (Rate) — In Re : Springfields (India) Distilleries
(A.A.R. - GST - Goa) .................................. 296
Health Care services by clinical establishment - Medicines supplied to in-
patients through pharmacy - Services rendered by applicant was
composite supply in which principal supply is health care, being
predominant and supply of medicines, drugs, implants, stents, and other
consumables were ancillary supplies and tax liability was to be
determined accordingly tax - Health Care services by clinical
establishment and authorised medical practitioner or para-medics
exempted from liability in terms of Sl. No. 74 of Notification No.
12/2017-C.T. (Rate) - Clarification in C.B.E. & C. Circular No.
32/06/2018-GST, dated 12-2-2018, also in similar lines - No tax liability
on medicines, drugs, stents, implants, etc., administered to in-patients
during medical treatment or procedure - Sections 2(30) and 8 of Central
Goods and Services Tax Act, 2017 — In Re : CMC Vellore Association (A.A.R. -
GST - A.P.) ...................................... 330
Hearing fixed during lockdown on account of COVID-19 pandemic could
not be attended by assessee, ex-parte order not sustainable - See under
NATURAL JUSTICE ................................ 388
Hiring or leasing of water vessel - Tug leased by applicant on charter basis
not being a machinery, equipment or tools independently but a vessel,
classifiable under S. No. 10 of Heading 9966, vide Notification No.
1/2018-I.T. (Rate) read with Notification No. 8/2017-I.T. (Rate) as
amended - GST applicable @ 5% subject to fulfilling of the conditions
attached to it — In Re : Ocean Sparkle Limited (A.A.R. - GST - A.P.) ........... 374
HSD Oil (Diesel) provided on free of cost basis from service recipient’s
storage tank, value includible in assessable value - See under VALUE OF
SUPPLY ....................................... 178
HSN Code 1207 - See under TAMARIND SEED ................... 197
HSN Code 3808 - See under HAND SANIZER ................... 296
HSN Code 8539 - See under LED BULB WITH FITTINGS .............. 60
HSN Code 9405 40 90 - See under LED BULB WITH FITTINGS ........... 60
HSN Code 9972 12 - See under LEASING SERVICE ................ 216
Immovable property - Lease of immovable property, taxability of one time
premium - See under RENTING OF IMMOVABLE PROPERTY SERVICE . . 266
— Paver Blocks for laying in Parking Area, ITC not admissible it being
immovable property - See under INPUT TAX CREDIT ............. 414
Immovable property project, exclusion of ITC - See under INPUT TAX
CREDIT (ITC) .................................... 459
Impact evaluation services for Government entity, exemption admissible -
See under PURE SERVICES ............................ 430

GST LAW TIMES  27th August 2020  183