Page 200 - GSTL_27th August 2020_Vol 39_Part 4

518 GST LAW TIMES [ Vol. 39
Rate of GST (Contd.)
— on service of bus body building on job work on Chassis supplied by
Principal - See under BUS BODY BUILDING ................... 378
— on Tamarind Seed - See under TAMARIND SEED ................ 197
— on Tanks and parts thereof - See under TANKS AND PARTS .......... 83
— on Tobacco leaves procured at tobacco auction platforms or directly from
farmers - See under TOBACCO LEAVES ..................... 168
— on woven fabrics made of synthetic filament yarn (man-made filament) -
See under WOVEN FABRICS ........................... 40
— under GTA services when consignment note issued by assessee himself
but actual transportation done by third party - See under GOODS
TRANSPORT AGENCY SERVICES ........................ 72
Recipient of services, application for advance ruling not maintainable - See
under ADVANCE RULING APPLICATION ................... 28
Reconciliation statement - Question as to whether applicant required to file
reconciliation statement in FORM GSTR-9C not maintainable before AAR
- See under ADVANCE RULING ......................... 192
Rectification of error apparent in Advance Ruling, scope of - See under
ERROR APPARENT IN ADVANCE RULING .................. 446
Redrying with threshing of tobacco leaves, rate of GST - See under
TOBACCO LEAVES ................................ 168
REFUND/REFUND CLAIM :
— Court cannot direct refund of amount to unidentifiable customers/
consumers - See under CONSUMER WELFARE FUND ............. 132
— of accumulated Cenvat credit - Export of service - Registration, necessity
of - Issue no longer res integra having been decided by this High Court in
cases reported at 2018-TIOL-1126-HC-MAD-ST and 2017 (3) G.S.T.L. 45
(Mad.) holding that registration of assessee was not required for grant of
refund aforesaid - Thus, even though assessee was not registered with
Service Tax Department at relevant time, impugned order of Tribunal
which has followed law laid down above, sustainable - Rule 5 of Cenvat
Credit Rules, 2004 — Commissioner of GST & C. Ex., Chennai v. Pay Pal India Pvt. Ltd.
(Mad.) ......................................... 261
— of excess GST paid, AAR has no jurisdiction to issue directions - See
under ADVANCE RULING ............................ 349
— of fee paid on filing advance ruling application with wrong State
Authority not possible - See under ADVANCE RULING APPLICATION ... 403
— under GST - Acknowledgement - Admittedly, till date the petitioner’s
refund application dated 4th November, 2019 not processed -
Acknowledgment in FORM GST RFD-02 or any deficiency memo not
being issued in RFD-03 within timeline of fifteen days, refund application
presumed to be complete in all respects in accordance with sub-rules (2),
(3) and (4) of Rule 89 of Central Goods and Services Tax Rules,
2017/Delhi Goods and Services Tax Rules, 2017 - Respondent cannot to
be allowed to issue a deficiency memo today as it would allow them to
process refund application beyond the statutory timelines as provided

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