Page 204 - GSTL_27th August 2020_Vol 39_Part 4

522 GST LAW TIMES [ Vol. 39
Heading 2303 ibid claimed by applicant covers other specified wastes of
sugar manufacture and not molasses which is a separately classified
product - Accordingly, product Shatamrut Chyavan is correctly
classifiable under Heading 2309/Tariff Item 2309 90 10 ibid - Said
product attracts NIL rate of GST under S. No. 102 of Notification No.
2/2017-C.T. (Rate), as amended - Section 9 of Central Goods and Services
Tax Act, 2017/Maharashtra Goods and Services Tax Act, 2017 — In Re :
Vivek V. Ratnaparkhi (A.A.R. - GST - Mah.) ........................ 439
Show Cause Notice stage - Scope of exercising writ jurisdiction - See under
WRIT JURISDICTION ............................... 14
Solid Waste Management Services - Applicant, a Municipal Solid Waste
(MSW) Management Company, offers solutions involving segregation,
treatment, recycling of Municipal Solid Waste (MSW) and thus clearing
MSW landfills - Classifiable under Sl. No. 32 of Heading 9994 of
Notification No. 11/2017-C.T. (Rate) — In Re : Zigma Global Environ Solutions
Pvt. Ltd. (A.A.R. - GST - A.P.) .............................. 182
— Pure services - Services rendered by applicant being devoid of any
incorporation of goods in the process of supply, are “pure services”
supplied to Tirupati Smart City Corporation Limited, a Government
Authority - Services of the applicant as extended to Tirupati Smart City
Corporation Limited (TSCCL) fall under the category of the functions
entrusted to a municipality under Twelfth Schedule to Article 243W of
Constitution of India - Hence, services provided by Applicant exempted
under Sl. No. 3 of Notification No. 12/2017-C.T. (Rate) as amended
further by Notification No. 32/2017-C.T. (Rate) — In Re : Zigma Global Environ
Solutions Pvt. Ltd. (A.A.R. - GST - A.P.) .......................... 182
— supplied to Government Authority, TDS not applicable - See under TDS .... 182
State Consumer Disputes Redressal Commission - Tenure of Member
(Judicial) - Extension thereof - As many posts are reportedly lying vacant
in said Commission and there has been no response from Government to
Notice issued, term of Member (Judicial) extended for a further period of
six months — Kudrat Sandhu v. Union of India (S.C.) .................. 257
Study for various Government Departments on the matter of good
governance and policy analysis, exemption admissible - See under PURE
SERVICES ...................................... 430
Supply of copies of documents seized under GST law, scope of - See under
DOCUMENTS .................................... 141
— of services - Free of cost supply of HSD from service recipient storage
tank includible in value of output supply of services - See under VALUE
OF SUPPLY ..................................... 178
Sympathetic view vis-à-vis Legal view in exercising writ jurisdiction - See
under WRIT PETITION ............................... 132
Synthetic filament yarn made woven fabrics, classification and rate of GST -
See under WOVEN FABRICS ........................... 40
Tamarind Seed - Tamarind seed/kernel as traded by applicant sold to
millers and meant for commercial/industrial purpose - No certificate or
any other document submitted certifying tamarind kernel/seed meant
for sowing purpose - Tamarind seeds classifiable under HSN Code 1207
as other oil seeds and oleaginous fruits (i.e., Palm nuts and kernels,
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