Page 195 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 513
Order being non-speaking not sustainable - See under ADJUDICATION
ORDER ........................................ 24
— 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
Paver Blocks for laying in Parking Area, ITC not admissible it being
immovable property - See under INPUT TAX CREDIT ............. 414
PENALTY :
— Additional amount collected for delay in payment of monthly
subscription by chit company - Chit company not extending any deposit,
loans or advances to its customers - Additional amount being charged
cannot be treated as interest but was penalty - Exemption granted under
Serial No. 27 of Notification No. 12/2017-C.T. (Rate) not applicable on
the transaction - C.B.I. & C. Circular No. 102/21/2019-GST, dated 28-6-
2019 clarifying that any service fee/charge or any other charges that are
levied by company in respect of the transaction relating to extending
deposits, loans or advances do not qualify to be interest, and will not be
exempted - Chit amount not actionable claim as per Schedule-III to
Central Goods and Services Tax Act, 2017 - Additional amount being
charged in delay of payment by whatever name called classifiable as
principal supply and classification of same not to differ from original
supply - Additional amount charged on delayed payment to be taxed as
supply of financial and related services at 12% GST as per Notification
No. 8/2017-I.T. (Rate) - Sections 8 and 15(2) of Central Goods and
Services Tax Act, 2017 — In Re : Usha Bala Chits Pvt. Ltd. (A.A.R. - GST - A.P.) ..... 303
Personal 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
Pharmacy - Medicines supplied to in-patients through pharmacy, exemption
admissible - See under HEALTH CARE SERVICES ............... 330
Pillow Covers - Classification and rate of GST - See under COVERS OF
PILLOW ........................................ 40
Place of supply - Fixing of air-conditioner & VRV system in Goa for client
registered outside Goa - For classification of any supply as inter-State
Supply or intra-State Supply, two ingredients relied upon are location of
supplier and place of supply - Location of supplier being Goa but place of
supply outside Goa - Since goods supplied on behalf of a registered
person outside Goa to a place in Goa - Nature of supply made by
applicant to be treated as supply of goods in course of inter-State trade or
commerce and tax - Other issues raised by applicant regarding billing,
etc. not covered by Section 97(2) of Central Goods and Services Tax Act,
2017 and not answered - Section 10(1)(b) of Integrated Goods and
Services Tax Act, 2017 — In Re : High Tech Refrigeration & Air Conditioning
Industries (A.A.R. - GST - Goa) .............................. 293
Policy matters, Court cannot give sermons to legislature - See under WRIT
JURISDICTION ................................... 132
Poly Propylene Extrusion Yarn; Poly Propylene Texturized Yarn; Polyester
Texturized Yarn - Synthetic yarns classifiable under Heading 5402 of
Customs Tariff Act, 1975 when not put up for retail sale and under
GST LAW TIMES  27th August 2020  195