Page 11 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] INDEX - 26th March, 2020 ix
Central Goods and Services Tax Act, 2017 (Contd.)
— Section 83 - Scope of - Primarily it permits attachment of property -
Property means asset which may be movable, immovable, tangible,
intangible or in form of some instrument - Cash in hand as well as bank
account is property, in form of liquidity which is better than immovable
property and directly affects working capital of dealer — Bindal Smelting
Pvt. Ltd. v. Addl. Dir. Gen., Directorate Gen. of GST Intelligence (P & H) ........... 592
— See also under AUTHORITY FOR ADVANCE RULING ....... 579
— See also under MORATORIUM ..................... 585
— See also under ATTACHMENT OF BANK ACCOUNT ........ 592
— See also under BANK ACCOUNT .................... 592
— Section 95 - See under ADVANCE RULING APPLICATION ........ 619, 658
— Section 97 - See under ADVANCE RULING APPLICATION .......... 619
— Section 97(2) - See under ADVANCE RULING AUTHORITY ......... 661
— Section 98(2) - See under ADVANCE RULING ................. 606
— Section 102 - See under RECTIFICATION OF MISTAKE ............ 657
Classification of activity of surrender of Joint Transferable Development
Right (TDR) on consideration - See under TRANSFERABLE
DEVELOPMENT RIGHTS (‘TDR’)/FLOOR SPACE INDEX (‘FSI’) ...... 651
— of Polypropylene Non-woven Fabric Bags - See under BAGS .......... 635
— of printing of advertisement material on PVC sheet - See under
PRINTING OF ADVERTISING MATERIAL ................... 626
— of Processed Soya meal - See under ANIMAL FEED ............... 664
— of zinc electroplating under job work on components sent by principal -
See under ZINC ELECTROPLATING ...................... 641
Clubbing of two independent supplies from different suppliers for terming
it as composite supply not sustainable - See under COMPOSITE SUPPLY . . 579
Commission Agent services for agricultural produce vis-à-vis Auctioneer
services on auction of flowers on commission basis - See under
AUCTION OF FLOWERS ............................. 610
Composite supply under GST - It must take into account supplies as
effected at given point in time on “as is where is” basis - Section 2(30) of
Central Goods and Services Tax Act, 2017 — Abbott Healthcare P. Ltd. v.
Commr. of Commercial Tax, Thrissur (Ker.)......................... 579
— Same taxable person effecting continuous supply of services coupled with
periodic supplies of goods/services to be used in conjunction therewith -
Such supply could possibly be composite supplies - Section 2(30) of
Central Goods and Services Tax Act, 2017 — Abbott Healthcare P. Ltd. v.
Commr. of Commercial Tax, Thrissur (Ker.)......................... 579
— Supply of instrument to hospital by one taxable person while reagents,
calibrators and disposables supplied his distributor - Distributor was
another taxable person who purchased these items from first taxable on
principal to principal basis - HELD : Supplies were made by two different
taxable persons, and they were not naturally bundled and supplied in
conjunction with each other in ordinary course of business - Section 2(30)
of Central Goods and Services Tax Act, 2017 — Abbott Healthcare P. Ltd. v.
Commr. of Commercial Tax, Thrissur (Ker.)......................... 579

GST LAW TIMES  26th March 2020  107