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2020 ] INDEX - 26th March, 2020 xv
Skill development training - Services provided under sub-contract to main
contractor, who in turn provides to Maharashtra State Skill Development
Society (MSSDS), in respect of training of building and other construction
workers (skill development training) - MSSDS which is neither National
Skill Development Corporation (NSDC) nor Sector Skill Council (SSC) -
No documentary evidence produced so as to arrive at whether the main
contractor qualifies to be training partner, approved by either NSDC or
SSC - Training providers not entitled for exemption under Serial No. 69
of Notification No. 12/2017-C.T. (Rate) - Main contractor would not be
entitled for exemption under this entry for the said work - Main
contractor, if they get work, would be providing service, of training for
Recognition of Prior Learning (RPL) to construction workers, to
Government of Maharashtra, for which total expenditure to be borne by
State Government - Main contractor would be eligible for exemption
under Serial No. 72 of said notification, subject to fulfilment of conditions
- Services to be provided by sub-contractor would be under training
programme for Recognition of Prior Learning (RPL) to construction
workers would be to main contractor - Recipient of services would be
main contractor, but not State Government - Condition for exemption
under Serial No. 72 of Notification No. 12/2017-C.T. (Rate) not fulfilled -
Sub-contractor to pay tax at 18% applicable on services to be provided
under sub-contract to main contractor — In Re : M.V. Infra Services Pvt. Ltd.
(A.A.R. - GST - Kar.) .................................. 630
Soya meal processed, classification of - See under ANIMAL FEED ........ 664
Sub-contractor not eligible for exemption on supply of skill development
training to main contractor - See under SKILL DEVELOPMENT
TRAINING ..................................... 630
Supply of instrument to hospital by one taxable person while reagents,
calibrators and disposables supplied his distributor, it is not a composite
supply - See under COMPOSITE SUPPLY .................... 579
Surrender of Joint Transferable Development Right (TDR) on consideration,
classification and rate of GST - See under TRANSFERABLE
DEVELOPMENT RIGHTS (‘TDR’)/FLOOR SPACE INDEX (‘FSI’) ...... 651
TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 :
— Schedule-II - See under TRANSFER IN TITLE OF GOODS ........... 619
— See also under ZINC ELECTROPLATING ............... 641
— 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 TRANSFER IN TITLE OF GOODS ........... 619
— See also under ZINC ELECTROPLATING ............... 641
— Section 95 - See under ADVANCE RULING APPLICATION .......... 619
— Section 97 - See under ADVANCE RULING APPLICATION .......... 619
Taxable person - Supply of instrument to hospital by one taxable person
while reagents, calibrators and disposables supplied his distributor, it is
not a composite supply - See under COMPOSITE SUPPLY ........... 579
Transfer in Title of Goods - Moulds for manufacturing auto parts - Levy of
GST - Applicant getting auto parts manufactured abroad from the
Moulds also manufactured and retained abroad but getting title of such
GST LAW TIMES  26th March 2020  113