Page 197 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 515
Preparation (Contd.)
— of a kind used in Animal Feeding, classification of - See under ERROR
APPARENT IN ADVANCE RULING ...................... 446
Print on flex - Supply of - Raw materials completely procured by the
applicant himself - Title in the goods, i.e., printed material on flex
transferred to the customer immaterial of the fact that whether the
content is supplied by the customer or it is designed by the applicant
himself basing on the requirement of the customer - Supplying printed
materials to be treated as “supply of goods” as per Section 7 of Central
Goods and Services Tax Act, 2017 read with Schedule-II Sl. No. 1(a) ibid -
Classifiable under Heading 4911 of Customs Tariff Act, 1975 and liable to
GST @ 12% as per Serial No. 132 of Schedule-II to Notification No.
1/2017-C.T. (Rate) as amended whether used for commercial or non-
commercial purpose — In Re : Sree & Co. (A.A.R. - GST - A.P.) ............ 345
Printed advertising material as per customer content and specification is
supply of goods - See under PRINTING AND SUPPLY ............. 234
Printing and supply of trade advertisements - Printed advertising material
as per customer content and specification supply of goods - Supply of
printed trade advertising material like banner flex using various inputs
namely ink, paper, etc., undertaken as per customer specification - All
required materials for preparation of advertisement materials procured
by applicant and applicant also recovering cost incurred towards
transportation, installation, packing, etc. - Applicant transferring title in
goods, i.e., printed advertisement materials - Supplying printed
advertisement materials to be treated as ‘supply of goods’ under Section
7 of Central Goods and Services Tax Act, 2017 read with Schedule-II Sl.
No. 1(a) ibid - Supply of printed advertisement classifiable under
Heading 4911 of Customs Tariff Act, 1975 and liable for GST @ 12%
(CGST 6% + SGST 6%) as per Serial No. 132 of Schedule-II to Notification
No. 1/2017-C.T. (Rate) as amended — In Re : Macro Media Digital Imaging Pvt.
Ltd. (A.A.R. - GST - A.P.) ................................ 234
Private coaching center - Exemption not admissible to private coaching
center supplying coaching services for appearing in CA/ICWA
examination - See under EDUCATIONAL INSTITUTIONS .......... 310
Procedural issues, AAR has no jurisdiction - See under ADVANCE RULING . . 106
Procedural mistake in claiming transitional ITC, writ jurisdiction not
maintainable - See under WRIT JURISDICTION ................. 137
Product yet to be manufactured, advance ruling on classification not
maintainable - See under ADVANCE RULING ................. 202
Project Management Consultancy Services to Andhra Pradesh Panchayat
Raj Engineering Department (APPRED) for road project, exemption
admissible as pure services supplied to Government - See under PURE
SERVICES ...................................... 155
Project Office being a branch office of foreign office, salary of expat
employees not taxable under GST - See under GST ................ 99
PUNJAB GOODS AND SERVICES TAX ACT, 2017 :
— Section 74 - See under BAIL ............................ 139
— Section 132 - See under BAIL ........................... 139
GST LAW TIMES  27th August 2020  197