Page 9 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] INDEX - 27th August, 2020 vii
Central Goods and Services Tax Act, 2017 (Contd.)
— Section 54 - See under REFUND/REFUN CLAIM ................ 385
— Section 95 - See under ADVANCE RULING APPLICATION .......... 403
— See also under ADVANCE RULING AUTHORITY .......... 403
— Section 96 - See under ADVANCE RULING APPLICATION .......... 403
— See also under ADVANCE RULING AUTHORITY .......... 403
— Section 97 - See under PRECEDENT ....................... 459
— Section 97(2) - See under ADVANCE RULING AUTHORITY ......... 439
— Section 102 - See under ERROR APPARENT IN ADVANCE RULING .... 446
— Section 103 - See under PRECEDENT ....................... 459
— Section 140 - See under INPUT TAX CREDIT (ITC) ............... 398
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 89(2) - See under REFUND/REFUN CLAIM ................ 385
— Rule 89(3) - See under REFUND/REFUND CLAIM ............... 385
— Rule 89(4) - See under REFUND/REFUND CLAIM ............... 385
— Rule 90 - See under REFUND/REFUN CLAIM ................. 385
— Rule 117(1) - See under INPUT TAX CREDIT (ITC) ............... 398
Classification of animal feed supplement namely Shatamrut Chyavan - See
under SHATAMTUT CHYAVAN ......................... 430
— of customized furniture supplied and installed in premises of
Government Department - See under COMPOSITE SUPPLY .......... 422
— of goods “Preparation of a kind used in Animal Feeding - Bio Processed
Meal” - See under ERROR APPARENT IN ADVANCE RULING ....... 446
— of Preparation of a kind used in Animal Feeding - Bio Processed Meal -
See under PREPARATION ............................ 446
Code of Civil Procedure, 1908 - See under ADVANCE RULING
AUTHORITY .................................... 403
Composite supply - Contract placed by Capital Project Administration
(CPA), a Department of the State Government for supply, installation
and fixing of customized furniture for newly constructed Mantralaya -
Supply, installation and fixing of furniture not works contract, installed
or fixed items of furniture capable of being removed/moved to any place
without damage to the furniture and therefore, not classifiable under
Heading 9954 of GST Tariff as Construction services to be eligible for
concessional rate of 12% as per the Notification No. 11/2017-C.T. (Rate) -
Contract to be regarded as composite supply of goods within the
meaning of Sections 2(30) and 8(a) of Central Goods and Services Tax
Act, 2017 - Supply made by applicant consists of two taxable supplies of
goods and services which are naturally bundled and supplied in
conjunction with each other, where supply of goods, i.e., furniture is the
principal supply and installation/fixing thereof is ancillary supply -
Goods classifiable under Heading 9403 ibid and liable to GST at the rate
applicable at the time of supply — In Re : Methodex Systems Pvt. Ltd. (A.A.R. -
GST - M.P.) ...................................... 422
— of goods to Government Department, classification and rate of GST - See
under COMPOSITE SUPPLY ........................... 422
GST LAW TIMES  27th August 2020  9