Page 235 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 729
GUJARAT GOODS AND SERVICES TAX ACT, 2017 :
— Section 130 - See under CONFISCATION .................... 412
GUJARAT VALUE ADDED TAX ACT, 2003 :
— See under ATTACHMENT ............................. 162
— Section 44 - See under RECOVERY ........................ 162
Handling of Cargo service provided by CHA includible in assessable value
of CHA services - See under CUSTOMS HOUSE AGENT’S SERVICES .... 569
HARYANA GOODS AND SERVICES TAX ACT, 2017 :
— Section 16 - See under INPUT TAX CREDIT ................... 670
— Section 17(5) - See under INPUT TAX CREDIT ................. 670
— See also under RENT-A-CAB SERVICES ................ 670
Health Club and Fitness Service Centre collecting membership entrance
fee/subscription fee not liable to Service Tax under Club or Association
Membership services - However, monthly fee charged from its members
for providing them various facilities such as canteen, bar, swimming
pool, library, table tennis, squash, billiards, card room, chambers and
banquet facility taxable under the said category - Sections 65(25aa),
65(52), 65(105)(zw) and 65(105)(zzze) of Finance Act, 1994 — Bangalore Club
v. Commissioner of Central Excise, Bangalore-I (Tri. - Bang.) ................. 552
Hearing date - Order confirming imposition of tax and penalty passed prior
to scheduled date of hearing, natural justice violated - See under
SEIZURE ....................................... 45
Hearing opportunity not granted, ex parte order set aside - See under
ADJUDICATION ................................... 24
HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 :
— Section 122 - See under DETENTION ....................... 283
— Section 122(1)(xiv) - See under DETENTION ................... 251
— Section 125 - See under DETENTION .................. 235, 261, 272
— See also under PENALTY ......................... 240
— Section 129 - See under DETENTION ............... 235, 261, 272, 283
— Section 129(3) - See under DETENTION ..................... 251
HIMACHAL PRADESH GOODS AND SERVICES TAX RULES, 2017 :
— Rule 138(10) - See under DETENTION .............. 251, 261, 272, 283
Hiring of buses for transportation of employees, admissibility of ITC under
Rent-a-Cab service - See under INPUT TAX CREDIT .............. 670
— of Cars for transportation of employees, admissibility of ITC under Rent-
a-Cab service - See under INPUT TAX CREDIT ................. 670
— vis-à-vis Renting of Cab - See under RENT-A-CAB SERVICES ......... 670
Hospital supply of instruments by one taxable person while reagents,
calibrators and disposables supplied his distributor, it is not a composite
supply - See under COMPOSITE SUPPLY .................... 579
Hotel - Rate of GST on restaurant services operating in retail arcade located
in hotel - See under RESTAURANT SERVICES ................. 319
Hotel Accommodation Services - Advance booking of rooms for customers -
Amount retained whole or in part upon cancellation of such bookings by
hotel when customer failed to avail its services not liable to Service Tax
under Section 66E(e) of Finance Act, 1994 - Section 65(105)(zzzzw) of
GST LAW TIMES  26th March 2020  331