Page 237 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 731
Input service distributor - Distribution of credit under GST transitional
provisions by unregistered ISD, sustainability thereof - See under
TRANSITIONAL PROVISIONS .......................... 159
Input services availed for construction of mall which was rented out,
activity eligible to Cenvat credit prior 1-4-2011 - See under CENVAT
CREDIT ....................................... 426
Input Tax Credit (ITC) accumulation on exports of goods, restrictions under
C.B.I. & C. Circular No. 125/44/2019-GST on refund not sustainable - See
under REFUND/REFUND CLAIM ....................... 196
— availed fraudulently under GST, bail not granted - See under BAIL ....... 59
— distribution under GST transitional provisions by unregistered ISD,
sustainability thereof - See under TRANSITIONAL PROVISIONS ....... 159
— GST paid on replacement of existing lift/elevator to registered vendor by
Co-operative Housing Society - Lift, after erection and installation
becomes an immovable property and considered as integral part of
building itself - Manufacture, Supply, Installation and Commissioning of
lifts/elevators in nature of works contract activity which results in
creation of immovable property - Society not entitled to take credit of
such tax for payment of GST on maintenance charges collected from its
members - Section 17 of Central Goods and Services Tax Act, 2017 — In Re
: Las Palmas Co-Operative Housing Society Limited (A.A.R. GST - Mah.) ........... 293
— refund, application seeking ruling with regard to documents to be filed,
not maintainable - See under ADVANCE RULING ............... 329
— Rent-a-Cab services - Hiring of buses for transportation of employees -
Eligibility of credit - Undoubtedly appellant is fulfilling all conditions
enumerated in Section 16 of Central Goods and Services Tax Act,
2017/Haryana Goods and Services Tax Act, 2017 - As regards restrictions
on availing ITC in terms of Section 17(5) ibid, credit was not available
under this provision to aforesaid services without any concession up to
30-8-2018 - However, after amendment in aforesaid Acts from this date,
restriction on ITC was removed for motor vehicles having approved
seating capacity of more than thirteen persons when they are used for
making taxable supplies of transportation of passengers - In view of
above, appellant is eligible to ITC of GST paid on hiring of buses with
approved seating capacity of more than thirteen persons only from
aforesaid date - Section 17(5) of Central Goods and Services Tax Act,
2017/Haryana Goods and Services Tax Act, 2017 — In Re : YKK India Pvt. Ltd.
(App. A.A.R. - GST - Haryana) .............................. 670
— Rent-a-Cab services - Hiring of cars for transportation of employees -
Eligibility of credit - Since cars hired for purpose of transportation of
employees are having seating capacity of less than 13 passengers,
restrictions on ITC in terms of Section 17(5) of Central Goods and
Services Tax Act, 2017/Haryana Goods and Services Tax Act, 2017 is
applicable even after amendment in aforesaid provision - ITC not
admissible on aforesaid services - Section 17(5) of Central Goods and
Services Tax Act, 2017/Haryana Goods and Services Tax Act, 2017 — In
Re : YKK India Pvt. Ltd. (App. A.A.R. - GST - Haryana) ................... 670
— sufficiently available in records, interest not leviable on belated payment
of tax - See under INTEREST ........................... 588
— Transitional credit - Assessee not upload details of unutilized Input Tax
Credit as per account books to electronically generated statutory Form
“TRAN-1”, as required under GST regime for availing benefit of previous
unutilized ITC accrued under Taxing Statutes - Permission granted to file
GST LAW TIMES  26th March 2020  333