Page 192 - GSTL_27th August 2020_Vol 39_Part 4

510 GST LAW TIMES [ Vol. 39
consideration relating to mud-chemicals and additives can be done
independently or separately - Though mud chemicals and additives
essentials and integral part of applicant’s work under mud engineering
and drilling waste management services contract - Supply of these items
not necessarily “in conjunction with supply of services” - Supply of mud-
chemicals and additives on consumption basis not composite supply -
Supply classifiable as supply of goods under respective HSN Code of
goods - Other events supply of goods (on rental basis) and supply of
services (supply of technical personnel) also classifiable independently
under respective HSN/SAC Code of goods and services - Such supply of
mud-chemicals and additives on consumption basis at OIL India’s
location in India provided under contract qualify for concessional GST
rate of 5% against an Essentiality Certificate under Notification No.
50/2017-Cus. at time of their importation subject to fulfilment of
description, tariff item, lists and conditions specified therein and subject
to satisfaction of Proper Officer - Section 2(30) of Central Goods and
Services Tax Act, 2017 — In Re : Halliburton Offshore Services Inc. (Oil India) (A.A.R.
- GST - A.P.) ...................................... 145
Municipal Solid Waste (MSW) Management Company supplying Waste
Management services, classification of - See under SOLID WASTE
MANAGEMENT SERVICES ............................ 182
Natural justice followed in adjudication proceedings, writ jurisdiction not
exercisable - See under WRIT JURISDICTION .................. 263
— Hearing - Personal Hearing - Fair opportunity of hearing, absence of -
Applicants failed to appear for personal hearing due to complete
lockdown on account of COVID-19 pandemic - Fair opportunity of
hearing before concerned respondent not provided to writ applicants -
Concerned respondent could not have fixed personal hearing during
period of lockdown - Impugned communication in Form SVLDRS-3
hereby quashed and set aside - Matter remitted to Designated
Committee, Ahmedabad-South for fresh hearing on issues in question -
Article 226 of Constitution of India — Hitech Projects Pvt. Ltd. v. Union of India
(Guj.) ......................................... 388
Non-speaking order not sustainable - See under ADJUDICATION ORDER ... 24
Non-woven fabric bonded with woven fabrics, classification and rate of GST
- See under WOVEN FABRICS ........................... 40
Notification entry’s scope, AAR has no jurisdiction it being a general
question - See under ADVANCE RULING AUTHORITY ............ 439
NOTIFICATIONS :
— Notification No. II(2)/CTR/532(d-4)/2017, dated 29-6-2017 - See under
CHENILLE YARN ................................. 40
— See also under COVERS OF PILLOW .................. 40
— See also under FOOT RUNNER & PILLOW SHEET .......... 40
— See also under KNITTED FABRICS .................... 40
— See also under POLY PROPYLENE EXTRUSION YARN ........ 40
— See also under WOVEN FABRICS .................... 40
— Notification No. 1/2017-C.T. (Rate) - See under CHENILLE YARN....... 40
GST LAW TIMES  27th August 2020  192