Page 269 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] SUBJECT INDEX 763
Moulds also manufactured and retained abroad but getting title of such
moulds transferred in his name for consideration and further transferring
such title to Indian buyer for consideration - Notwithstanding that these
moulds are never imported into India, transfer of title of goods is
specifically covered under Schedule-II of Central Goods and Services Tax
Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 as ‘supply of
goods’ - Accordingly applicant liable to pay GST on his transferring Title
of these moulds to Indian buyer - Sections 7 and 9 of Central Goods and
Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 —
In Re : Automative Components Technology India Pvt. Ltd. (A.A.R. - GST - T.N.) ........ 619
Transfer of player - Player Transfer Fee received IPL team for transfer of a
player to another team not taxable under Manpower Recruitment or
Supply Agency service - See under IPL TOURNAMENT ............ 456
Transferable Development Rights (‘TDR’)/Floor Space Index (‘FSI’) -
Surrender of Joint right on consideration - Classification - Rate of GST -
Issue already stands clarified at S. No. 7 of FAQ issued by C.B.I. & C.
Instruction F. No. 354/32/2019-TRU, dated 14-5-2019 on real estate
holding that transfer of development rights or FSI (including additional
FSI) is leviable to GST - In view of aforesaid FAQ read with Notification
No. 4/2018-C.T. (Rate) and Notification No 5/2019-C.T. (Rate), held that
aforesaid activity classifiable under Heading 9972 is leviable to GST @
18% (9% CGST + 9% SGST) - Section 9 of Central Goods and Services Tax
Act, 2017/Maharashtra Goods and Services Tax Act, 2017 — In Re : Vilas
Chandanmal Gandhi (A.A.R. - GST - Mah.) ........................ 651
Transformers supplied to Indian Railways - Classification and rate of tax -
HSN Code 8607 does not include ‘Electrical transformer’ but refers to
parts of railway such as bogies, bissel-bogies, axels, wheels, brakes, hooks
and parts thereof, in a general way; whereas, HSN Heading 8504 clearly
includes ‘Electrical transformers, static converters (for example, rectifiers)
and inductors’ - C.B.E. & C. Circular No. 30/4/2018-GST, dated 25-1-2018
clarifying that any product other than those covered under Chapter 86 of
GST Tariff, supplied to the railways would not qualify for HSN Code
8607 and are not to be considered as a parts of railway coaches, even if
supplied to railways - Transformers, though used in railway coaches,
cannot be called as parts of railway bogies under HSN Code 8607 due to
specific HSN available for transformer - Serial No. 241 of Schedule-I to
Notification No. 1/2017-C.T. (Rate) not to apply to such transformers -
Goods classifiable under HSN Code 8504 - 18% rate of tax applicable as
per Serial No. 375 of Schedule-III to Notification No. 1/2017-C.T. (Rate)
— In Re : Rishab Industries (A.A.R. - GST - Mah.) ..................... 322
Transit - Expiry during transit of E-way Bill, scope of extension thereof - See
under E-WAY BILL ................................. 193
Transitional credit - Assessee allowed to file Form “TRAN-1” belatedly
either electronically or manually - See under INPUT TAX CREDIT ....... 58
— Time for filing Form GST TRAN-1 extended in view of technical glitches
in filing on time - See under INPUT TAX CREDIT (ITC) ............. 50
Transitional Input Tax Credit, Nodal officer to address petitioner’s
grievance regarding glitches in filing Form GST TRAN-1 - See under
INPUT TAX CREDIT (ITC) ............................ 127
Transitional provisions under GST - Distribution of credit by unregistered
ISD - Error in filing FORM GST TRAN-1 - Rectification thereof -
Undisputedly, ITC accumulated in petitioner’s account was validly taken
GST LAW TIMES  26th March 2020  365