Page 215 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 709
Companies Act, 1956 - See under CHARTERED ACCOUNTANT ......... 429
Companies under liquidation, Official Liquidator required to obtain GST
registration - See under REGISTRATION ..................... 80
Compensation received for additional stay despite notice to vacate the
premises not taxable under Renting of Immovable Property services - See
under RENTING OF IMMOVABLE PROPERTY SERVICE ........... 230
Composite contracts, scope of classification of services - See under
INTERPRETATION OF STATUTE ........................ 486
Composite supply of transmission and distribution of electricity with
supply of related ancillary services, taxability thereof as bundled services
- See under PRINCIPAL SUPPLY ......................... 385
— to Government of crushing and packing of foodgrains for PDS, exemption
admissible - See under FOODGRAIN SUPPLY ................. 374
— under GST - It must take into account supplies as effected at given point
in time on “as is where is” basis - Section 2(30) of Central Goods and
Services Tax Act, 2017 — Abbott Healthcare P. Ltd. v. Commr. of Commercial Tax,
Thrissur (Ker.) ..................................... 579
— under GST - Same taxable person effecting continuous supply of services
coupled with periodic supplies of goods/services to be used in
conjunction therewith - Such supply could possibly be composite
supplies - Section 2(30) of Central Goods and Services Tax Act, 2017 —
Abbott Healthcare P. Ltd. v. Commr. of Commercial Tax, Thrissur (Ker.) ............ 579
— under GST - Supply of instrument to hospital by one taxable person while
reagents, calibrators and disposables supplied his distributor -
Distributor was another taxable person who purchased these items from
first taxable on principal to principal basis - HELD : Supplies were made
by two different taxable persons, and they were not naturally bundled
and supplied in conjunction with each other in ordinary course of
business - Section 2(30) of Central Goods and Services Tax Act, 2017 —
Abbott Healthcare P. Ltd. v. Commr. of Commercial Tax, Thrissur (Ker.) ............ 579
— under GST - 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
Composition scheme under works contract, applicability - See under
CONSTRUCTION SERVICES ........................... 466
— under works contract, requirement of prior intimation - See under
WORKS CONTRACT ............................... 521
— under works contract, scope of exemption - See under EXEMPTION ..... 176
Concessional rate on supply to distributor of goods meant for Scientific and
Research Institution not sustainable as requisite certificate is in name of
distributor - See under SCIENTIFIC AND RESEARCH INSTITUTION
SUPPLIES ...................................... 298
Condonation of delay in filing appeal - See under APPEAL ......... 422, 577
Confiscation - Order passed without reason or without considering
assessee’s objection - Order to be quashed - Section 130 of Gujarat Goods
and Services Tax Act, 2017 — Bharat Vijay Transport Co. v. State of Gujarat (Guj.) ... 412

GST LAW TIMES  26th March 2020  311