Page 10 - GSTL_26th March 2020_Vol 34_Part 4

viii GST LAW TIMES [ Vol. 34
Belated filing of returns and payment of tax under GST, interest when not
leviable - See under INTEREST .......................... 588
Bias in SCN as issue already pre-judged - See under SHOW CAUSE
NOTICE ....................................... 601
Buses hired for transportation of employees, admissibility of ITC under
Rent-a-Cab service - See under INPUT TAX CREDIT .............. 670
Cancellation of registration without considering assessee’s reply to SCN not
sustainable - See under REGISTRATION ..................... 604
Cars hired for transportation of employees, admissibility of ITC under
Rent-a-Cab service - See under INPUT TAX CREDIT .............. 670
C.B.E. & C. Circular No. 11/11/2017-GST, dated 20-10-2017 - See under
PRINTING OF ADVERTISING MATERIAL ................... 626
C.B.I. & C. Circular No. 80/54/2018-GST, dated 31-12-2018 - See under
BAGS ......................................... 635
C.B.I. & C. Instruction F. No. 354/32/2019-TRU, dated 14-5-2019 - See under
TRANSFERABLE DEVELOPMENT RIGHTS (‘TDR’) .............. 651
CENTRAL EXCISE TARIFF ACT, 1975 :
Chapter/Heading/Sub-heading/Tariff Item
— 2309 90 90 - See under ANIMAL FEED ....................... 664
— 39 - See under BAGS ................................. 635
— See also under PRINTING OF ADVERTISING MATERIAL ...... 626
— 49 - See under PRINTING OF ADVERTISING MATERIAL ........... 626
— 5603 - See under BAGS ............................... 635
— 6305 33 00 - See under BAGS ............................ 635
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— Schedule-II - See under TRANSFER IN TITLE OF GOODS ........... 619
— See also under ZINC ELECTROPLATING ................ 641
— Section 2(5) - See under AUCTION OF FLOWERS ................ 610
— Section 2(30) - See under COMPOSITE SUPPLY ................. 579
— Section 7 - See under TRANSFER IN TITLE OF GOODS ............. 619
— See also under ZINC ELECTROPLATING ................ 641
— Section 9 - See under BAGS ............................. 635
— See also under PRINTING OF ADVERTISING MATERIAL ...... 626
— See also under TRANSFER IN TITLE OF GOODS ............ 619
— See also under TRANSFERABLE DEVELOPMENT RIGHTS ..... 651
— See also under ZINC ELECTROPLATING ................ 641
— Section 16 - See under INPUT TAX CREDIT ................... 670
— Section 17(5) - See under INPUT TAX CREDIT .................. 670
— See also under RENT-A-CAB SERVICES ................. 670
— Section 29 - See under REGISTRATION ...................... 604
— Section 50 - See under INTEREST ......................... 588
— Section 50(1) - See under INTERPRETATION OF STATUTES .......... 588
— Section 73 - See under SHOW CAUSE NOTICE ................. 601
— Section 74 - See under BANK ACCOUNT ..................... 592
GST LAW TIMES  26th March 2020  106