Page 213 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 707
Circulars cannot take away vested right of taxpayer granted by Statute - See
under DEPARTMENTAL CIRCULARS ..................... 196
Clarification on supply of electricity meters for hire to consumers under
Circular No. 131/13/2010-S.T., dated 7-2-2010, scope of - See under
ELECTRICITY METERS .............................. 385
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 chocolate flavoured nutritional powders - See under FOOD ......... 377
— of Decorative Laminated Sheets - See under DECORATIVE LAMINATED
SHEETS ....................................... 123
— of filters for locomotives for exclusive supply to Railways - See under
FILTERS FOR LOCOMOTIVES .......................... 306
— of goods - Common parlance understanding to be given preference -
Rigid interpretation in terms of scientific and technical meanings is to be
avoided — Dabur India Ltd. v. Commissioner of CGST, Ghaziabad (All.) .......... 9
— of mosquito repellent, ODOMOS - See under ODOMOS ............. 9
— of Polypropylene Non-woven Fabric Bags - See under BAGS .......... 635
— of printing and supply of “Access cards” given to pilgrims free of cost -
See under PRINTING AND SUPPLY OF ACCESS CARD ........... 351
— 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 services of body built on chassis of Tippers/Trailers supplied by
principal - See under BODY BUILDING ON CHASSIS ............. 290
— of services under composite contracts, scope of - See under
INTERPRETATION OF STATUTE ........................ 486
— of services under two heads in SCN and adjudication order, demand not
sustainable - See under DEMAND ........................ 486
— of Transformers supplied to Indian Railways - See under
TRANSFORMERS SUPPLIED TO INDIAN RAILWAYS ............ 322
— of zinc electroplating under job work on components sent by principal -
See under ZINC ELECTROPLATING ...................... 641
Club membership fee - Entire subscription/membership amount collected
by club from its members utilized solely towards expenditures incurred
in meetings, communication and other administrative expenses like
printers, stationeries, etc. - No facility or benefit provided to any of its
members against said subscription or membership fee - Assessee not
doing any business - Its activities would not come under scope of supply
- Membership fee collected by assessee, being purely in nature of a
reimbursement for the meetings and administrative expenditures
incurred to sustain and propagate its inherent objectives and
programmes, if taxed would be subject to double taxation as amount
spent towards meetings and administrative expenditures already
subjected to GST at hands of suppliers of these input services or goods
used in meetings, events and other administrative functions of assessee -
It would be against legislature’s intention - Amount collected as
membership subscription and admission fees from members not liable to
GST as supply of services - Sections 2(17) and 7 of Central Goods and
Services Tax Act, 2017 — In Re : Rotary Club of Mumbai Nariman Point (App. A.A.R. -
GST - Mah.) ...................................... 335
GST LAW TIMES  26th March 2020  309