Page 225 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 719
Electricity meters supplied for hire to consumers - C.B.E. & C. Circular No.
131/13/2010-S.T., dated 7-12-2010 - Clarification on supply of electricity
meters for hire to consumers - That it was essential activity having direct
and close nexus with transmission and distribution of electricity, and
hence covered by exemption for transmission and distribution of
electricity under relevant notifications - HELD : Circular only interpreted
when service would be included in another service - Hence, rescission of
exemption notifications was irrelevant - Interpretation would not change
merely because exemption are provided under different statutory
provisions - Meaning of “transmission and distribution of electricity” did
not change either for negative list regime or GST regime - Exemption for
transmission and distribution of electricity was covered by inclusion in
list of negative services under Section 66D(k) of Finance Act, 1994 and
exemption notification issued under Central Goods and Services Tax Act,
2017 — Torrent Power Ltd. v. Union of India (Guj.) .................... 385
Electricity transmission and distribution as main services along with
related services, taxability thereof as bundled service - See under
BUNDLED SERVICE ................................ 385
Electronic credit ledger - Recovery of differential amount wrongly carried
forward in electronic credit ledger under GST through TRAN-1
statement, writ jurisdiction not invocable at show cause notice stage - See
under SHOW CAUSE NOTICE .......................... 129
Electronic filing of Form GST TRAN-1 allowed to be filed belatedly - See
under INPUT TAX CREDIT ............................. 58
Elevator erection at Co-operative Housing Society, ITC not admissible as it
is immovable property on erection - See under INPUT TAX CREDIT ..... 293
End-user - Validity of certificates used by end-users of products supplied by
assessee to distributors not covered under subjects of Advance Ruling -
See under ADVANCE RULING .......................... 298
Entertainment Tax - Collection of 25% entertainment tax over and above
GST in terms of Section 118(1)(b)(ii) of Puducherry Municipalities Act,
1973 - Powers of Municipal Council to collect the tax on entertainment
under Section 118 ibid not omitted by virtue of Section 173(1) of
Puducherry Goods and Services Tax Act, 2017 and not affected by virtue
of sub-section (2) of Section 173 ibid - Collection of entertainment tax by
the 5th respondent Municipality is within their power, competence and
with authority of law by virtue of Entry 62 of State List of Seventh
Schedule to the Constitution of India, as amended by Constitution (One
Hundred and First Amendment) Act, 2016 — Balaji Theatre v. Chief Secretary,
Government of Puducherry (Mad.) ............................. 82
Entrance fees - Club or Association Membership services, membership
entrance fee/subscription fee collected by Health Club not liable to
Service Tax but fee charged for providing facilities taxable - See under
HEALTH CLUB AND FITNESS SERVICE CENTRE .............. 552
ENVIRONMENT (PROTECTION) ACT, 1986 :
— See under CHARTERED ACCOUNTANT .................... 429
Environmental management plans preparation for various projects,
taxability thereof - See under CHARTERED ACCOUNTANT ......... 429
EPC Turnkey Contract awarded by State Government for construction of
canals/pipelines for water not taxable under Works Contract service -
See under CONSTRUCTION OF CANALS/PIPELINES ............ 468

GST LAW TIMES  26th March 2020  321