Page 12 - GSTL_26th March 2020_Vol 34_Part 4

x GST LAW TIMES [ Vol. 34
Composite supply under GST (Contd.)
— Two independent supplies cannot be clubbed to notionally alter nature of
each supplies as they existed at relevant point in time - Concept of
enhancement of utility relevant for valuation, cannot be imported into
concept of composite supply under Section 2(30) of Central Goods and
Services Tax Act, 2017 — Abbott Healthcare P. Ltd. v. Commr. of Commercial Tax,
Thrissur (Ker.) ...................................... 579
Condonation of delay in filing appeal - See under APPEAL ............ 577
CONSTITUTION OF INDIA :
— Article 226 - See under SHOW CAUSE NOTICE ................. 601
Delay in filing appeal when condonable/not condonable - See under
APPEAL ....................................... 577
— in filing second appeal against dismissal of appeal for non-compliance of
pre-deposit order, restoration on cost - See under APPEAL TO
APPELLATE AUTHORITY ............................. 577
Dismissal of appeal for non-compliance of pre-deposit order and delay,
restoration on cost - See under APPEAL TO APPELLATE AUTHORITY ... 577
Error apparent on record in advance Ruling not noticed, ROM application
not sustainable - See under RECTIFICATION OF MISTAKE .......... 657
Exemption not admissible on auction of flowers as activity not covered
under Commission Agent service for agricultural produce - See under
AUCTION OF FLOWERS ............................. 610
— not admissible to sub-contractor on supply of Skill Development Training
services to main contractor - See under SKILL DEVELOPMENT
TRAINING ...................................... 630
Export of services - AAR has no jurisdiction to pronounce ruling - See under
ADVANCE RULING AUTHORITY ........................ 661
Fabric Bags - Non-woven of Polypropylene, classification and rate of GST -
See under BAGS ................................... 635
FINANCE ACT, 1994 :
— Section 85 - See under APPEAL TO APPELLATE AUTHORITY ........ 577
Flowers auction on commission basis taxable under Auctioneer service and
not under Commission Agent service for agricultural produce - See
under AUCTION OF FLOWERS .......................... 610
GST - Levy of GST on transfer of title of Moulds used in manufacture of
auto parts abroad - See under TRANSFER IN TITLE OF GOODS ....... 619
— Rate of GST on activity of printing of advertisement material on PVC
sheet - See under PRINTING OF ADVERTISING MATERIAL ......... 626
HARYANA GOODS AND SERVICES TAX ACT, 2017 :
— 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
Hiring of buses for transportation of employees, admissibility of ITC under
Rent-a-Cab service - See under INPUT TAX CREDIT .............. 670
— of Cars for transportation of employees, admissibility of ITC under Rent-
a-Cab service - See under INPUT TAX CREDIT ................. 670
— vis-à-vis Renting of Cab - See under RENT-A-CAB SERVICES ......... 670
GST LAW TIMES  26th March 2020  108