Page 14 - GSTL_26th March 2020_Vol 34_Part 4

xii GST LAW TIMES [ Vol. 34
ITC eligibility for recipient of goods, advance ruling application not
maintainable - See under ADVANCE RULING APPLICATION ........ 619
Job work of zinc electroplating on components sent by principal,
classification and rate of GST - See under ZINC ELECTROPLATING ..... 641
Jurisdiction of AAR on application filed by recipient of goods and services -
See under ADVANCE RULING APPLICATION ................. 658
— on exports of services - See under ADVANCE RULING AUTHORITY ..... 661
— on giving ruling beyond terms of reference, i.e., on question not asked for
- See under AUTHORITY FOR ADVANCE RULING .............. 579
— on ITC eligibility of recipient of goods - See under ADVANCE RULING
APPLICATION ................................... 619
— when investigations against applicant already pending - See under
ADVANCE RULING ................................ 606
Levy of GST on transfer of title of Moulds used in manufacture of auto parts
abroad - See under TRANSFER IN TITLE OF GOODS .............. 619
Limitation for appeal - Delay when condonable not condonable - See under
APPEAL ....................................... 577
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 :
— Section 9 - See under TRANSFERABLE DEVELOPMENT RIGHTS
(‘TDR’) ........................................ 651
— Section 95 - See under ADVANCE RULING APPLICATION .......... 658
Moratorium under Insolvency and Bankruptcy Code, 2016 (IBC) - Validity
of proceedings under Central Goods and Services Tax Act, 2017 -
Dominant provision of Section 14(1)(a) of Insolvency and Bankruptcy
Code, 2016 being institution of suits or continuation of pending suits or
proceedings - Not necessary that only execution of judgment and decree
or order of any court of law, tribunal, arbitration panel or other authority
prohibited - Aspect as to whether a pending proceeding before GST
authority also a proceeding as provided in Section 14(1)(a) of IBC not
been examined by Commissioner - Matter remanded back for
examination above aspect — National Plywood Industries Ltd. v. Union of India
(Gau.) ......................................... 585
Moulds for manufacturing auto parts abroad, GST leviable on transfer of
title of said Moulds - See under TRANSFER IN TITLE OF GOODS....... 619
Non-woven Fabric Bags of Polypropylene, classification and rate of GST -
See under BAGS ................................... 635
NOTIFICATIONS :
— Notification No. 1/2017-C.T. (Rate) - See under BAGS .............. 635
— Notification No. 2/2017-C.T. (Rate) - See under ANIMAL FEED ........ 664
— Notification No. 11/2017-C.T. (Rate) - See under PRINTING OF
ADVERTISING MATERIAL ............................ 626
— See also under ZINC ELECTROPLATING ................ 641
— Notification No. 12/2017-C.T. (Rate) - See under AUCTION OF
FLOWERS ...................................... 610
— See also under SKILL DEVELOPMENT TRAINING .......... 630
— Notification No. 4/2018-C.T. (Rate) - See under TRANSFERABLE
DEVELOPMENT RIGHTS ............................. 651
GST LAW TIMES  26th March 2020  110