Page 210 - GSTL_26th March 2020_Vol 34_Part 4

704 GST LAW TIMES [ Vol. 34
Central Goods and Services Tax Act, 2017 (Contd.)
— See also under PENALTY ......................... 63
— See also under SEIZURE ........................ 45, 145
— Section 129(4) - See under PENALTY ....................... 63
— Section 132(1)(a) - See under BAIL ......................... 29
— Section 132(1)(b) - See under BAIL ......................... 29
— Section 132(1)(c) - See under BAIL ......................... 29
— Section 134 - See under BAIL ............................ 29
— Section 138 - See under BAIL ............................ 29
— Section 140 - See under INPUT TAX CREDIT (ITC) ............. 50, 127
— See also under REFUND/REFUND CLAIM ............... 90
— See also under TRANSITIONAL PROVISIONS UNDER GST ..... 159
— Section 159(1) - See under ATTACHMENT ..................... 3
— Section 172 - See under INPUT TAX CREDIT (ITC) ............... 50
— Section 174(2)(e) - See under ADJUDICATION .................. 39
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 89 - See under REFUND/REFUND CLAIM ................. 196
— Rule 96 - See under REFUND/REFUND CLAIM ................. 27
— Rule 117 - See under INPUT TAX CREDIT (ITC) ................. 50
— Rule 138 - See under DETENTION/SEIZURE .................. 151
— Rule 138(10) - See under DETENTION/SEIZURE ................ 193
— See also under E-WAY BILL ........................ 193
Central right income earned by IPL team not taxable under Business
Support Service - See under IPL TOURNAMENT ................ 456
CENTRAL SALES TAX ACT, 1956 :
— Section 7 - See under INTERPRETATION OF STATUTE ............ 78
— See also under REGISTRATION ..................... 78
— Section 7(4) - See under REGISTRATION ..................... 78
— Section 7(5) - See under REGISTRATION ..................... 78
CENVAT CREDIT RULES, 2004 :
— See under INTERPRETATION OF STATUTE ................... 470
— Rule 2(l) - See under CENVAT CREDIT ...................... 426
— See also under REFUND/REFUND CLAIM ............... 213
— Rule 3(4) - See under CENVAT CREDIT ................... 426, 548
— Rule 5 - See under REFUND/REFUND CLAIM .............. 213, 232
— Rule 6(1) - See under CENVAT CREDIT ...................... 416
— Rule 6(3) - See under CENVAT CREDIT ................... 416, 425
— See also under IPL TOURNAMENT ................... 456
— Rule 14 - See under CENVAT CREDIT ...................... 442
— Rule 16 - See under CENVAT CREDIT OF SERVICE TAX ............ 222
CENVAT/CENVAT CREDIT OF SERVICE TAX :
— accumulation on export of Information Technology and Software
Services, refund thereof - See under REFUND/REFUND CLAIM ....... 213
GST LAW TIMES  26th March 2020  306