Page 267 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 761
marketing/sales promotion to parent company abroad, activity
amounting to export of services - See under MARKETING/SALES
PROMOTION .................................... 436
Supply - Definition - For activity to qualify as “supply” (i) must be a supply
of either ‘goods’ or ‘services’ or both; (ii) should be undertaken for
consideration; and (iii) should be in course or furtherance of business -
Section 7 of Central Goods and Services Tax Act, 2017 — In Re : Vaishnavi
Splendour Homeowners Welfare Association (App. A.A.R. - GST - Kar.) ............ 360
— of goods - Offence of issuance of GST invoices without any supply of
goods, bail refused - See under BAIL ........................ 29
— of goods vis-à-vis supply of services on building body of Tippers/Trailers
on chassis supplied by principal - See under BODY BUILDING ON
CHASSIS ...................................... 290
— of instrument to hospital by one taxable person while reagents, calibrators
and disposables supplied his distributor, it is not a composite supply -
See under COMPOSITE SUPPLY ......................... 579
— of services on building body of Tippers/Trailers on chassis supplied by
principal - See under BODY BUILDING ON CHASSIS ............. 290
— to SEZ in one State from supplier in another State, place of supply - See
under SEZ ...................................... 102
Suppression of facts discovered during audit, penalty imposable - See
under PENALTY ................................... 70
— established, extended period invocable - See under DEMAND .......... 70
— or deliberate default not established, demand for extended period and
penalty not sustainable - See under DEMAND AND PENALTY ........ 224
Surrender of Joint Transferable Development Right (TDR) on consideration,
classification and rate of GST - See under TRANSFERABLE
DEVELOPMENT RIGHTS (‘TDR’)/FLOOR SPACE INDEX (‘FSI’) ...... 651
TAMIL NADU GENERAL SALES TAX ACT, 1959 :
— See under DECORATIVE LAMINATED SHEETS ................ 123
TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 :
— See also under ZINC ELECTROPLATING .................... 641
— Schedule-II - See under TRANSFER IN TITLE OF GOODS ........... 619
— Section 7 - See under TRANSFER IN TITLE OF GOODS ............ 619
— See also under ZINC ELECTROPLATING ............... 641
— Section 9 - See under BAGS ............................ 635
— See also under TRANSFER IN TITLE OF GOODS ........... 619
— See also under ZINC ELECTROPLATING ............... 641
— Section 95 - See under ADVANCE RULING APPLICATION .......... 619
— Section 97 - See under ADVANCE RULING APPLICATION .......... 619
TAMIL NADU VALUE ADDED TAX ACT, 2006 :
— Section 81 - See under EVASION OF VAT ..................... 21
— Section 82 - See under EVASION OF VAT ..................... 21
Tax deducted by International Air Transport Association (IATA) agent,
credit to service provider not admissible - See under CENVAT CREDIT
OF SERVICE TAX ................................. 222
Tax paid goods - E-way Bill not updated on break down of vehicle carrying
GST LAW TIMES  26th March 2020  363