Page 196 - GSTL_27th August 2020_Vol 39_Part 4

514 GST LAW TIMES [ Vol. 39
Heading 5406 ibid when put up for retail sale - Applicable rate of tax is
CGST @ 9% vide S. No. 159 of Schedule-III to Notification No. 1/2017-
C.T. (Rate) and SGST fit 9% vide S. No. 159 of Schedule-III to Notification
No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62, dated 29-6-2017 up
to 12th October, 2017 and thereafter leviable to CGST @ 6% as per Sl. No.
132B of Schedule-II to Notification No. 1/2017-C.T. (Rate) as amended by
Notification No. 34/2017-C.T. (Rate) and SGST @ 6% as per Sl. No. 132B
of Schedule-II to Notification No. II(2)/CTR/532(d-4)/2017 vide G.O.
(Ms) No. 62, dated 29-6-2017 as amended — In Re : Global Textile Alliance India
Pvt. Ltd. (A.A.R. - GST - T.N.) .............................. 40
Poly Propylene Texturized Yarn, classification and rate of GST - See under
POLY PROPYLENE EXTRUSION YARN ..................... 40
Polyester Texturized Yarn, classification and rate of GST - See under POLY
PROPYLENE EXTRUSION YARN ......................... 40
Powers of AAR in refusing to admit application - See under ADVANCE
RULING AUTHORITY ............................... 403
Precedent - Advance Ruling - Advance Ruling pronounced by Authority or
Appellate Authority binding only on the applicant who had sought it in
respect of any matter - Sections 97 and 103 of Central Goods and Services
Tax Act, 2017 — In Re : P.K. Mahapatra (App. A.A.R. - GST - Chh.) ............ 459
— Advance Ruling - Applicable to individual applicant alone - Cannot be
made applicable to issue of different person — In Re : Halliburton Offshore
Services Inc. (LIH) (A.A.R. - GST - A.P.) .......................... 275
— Binding nature - Merely because Department had not accepted High
Court order but could not file appeal due to low amount involved, does
not mean that said order has lost precedence value - Judgments of High
Court are binding on Department unless stayed or set aside by Apex
Court or change in law after such judgment — Commissioner of GST & C. Ex.,
Chennai v. Pay Pal India Pvt. Ltd. (Mad.) ......................... 261
Pre-GST period issue, AAR has no jurisdiction - See under ADVANCE
RULING ....................................... 110
Premium for lease paid to Government taxable under RCM - See under
LEASE PREMIUM .................................. 216
— paid on long term lease of immovable property, taxability of one time
premium - See under RENTING OF IMMOVABLE PROPERTY SERVICE... 266
Preparation of a kind used in Animal Feeding - Bio Processed Meal -
Classification of - Exemption admissibility - Raw material for preparation
of said product is ‘Meal of Soyabean on which various formation
processes are carried out - As per amended application, protein content is
less than 52% in this raw material and applicant would manufacture
same in new factory for which a fresh registration has been taken -
Details submitted by applicant clearly indicate that finished product
obtained is different from soyabean meal and can be used exclusively as
animal feed and not for other purpose - Accordingly, said product is
appropriately classifiable under Tariff Item 2309 90 90 of GST Tariff -
Exemption is admissible to said product in terms of S. No. 102 of
Notification No. 2/2017-C.T. (Rate), dated 28-6-2017 and corresponding
notification issued under MPGST Act which prescribe NIL rate of duty —
In Re : Vippy Industries Ltd. (A.A.R. - GST - M.P.) ..................... 446

GST LAW TIMES  27th August 2020  196