Page 10 - GSTL_16 April 2020_Vol 35_Part 3

viii GST LAW TIMES [ Vol. 35
Commercial Training or Coaching services (Contd.)
65(105)(zzc) of Finance Act, 1994 — Mind Q. Systems Pvt. Ltd. v. Commr. of Cus.,
C. Ex. & S.T., Hyderabad-II (Tri. - Hyd.) .......................... 304
— scope of deductions from valuation - See under VALUATION (SERVICE
TAX) ......................................... 304
Commission - Book-makers in Race Clubs provided with infrastructure
facilities, fee and commission leviable to Service Tax under BSS - See
under BUSINESS SUPPORT SERVICE (BSS) ................... 289
Composite Supply of printing services, classification and rate of GST - See
under PRINTING SERVICES ............................ 366
Computer Training Institute providing Commercial Training or Coaching
services, exemption under Notification No. 24/2004-S.T. not admissible -
See under COMMERCIAL TRAINING OR COACHING SERVICES ...... 304
Consideration payer not necessarily recipient - See under RECIPIENT OF
SERVICES ...................................... 366
Consignment note’s non-issuance when not a ground for claiming
exemption from GST under GTA services - See under GOODS
TRANSPORT AGENCY SERVICES ........................ 346
CONSTITUTION OF INDIA :
— Article 14 - See under DETENTION ........................ 257
— Article 243W - See under TDS ........................... 363
— Article 265 - See under DETENTION ....................... 257
— Article 300A - See under DETENTION ...................... 257
Construction services - Development of property - Transaction in
immovable property - Development of property by construction of
commercial and residential units and integrated facilities with exclusive
rights to design, finance and develop property - Such property
leased/assigned/transferred to prospective customers on lease basis on
payment of lease consideration - Transaction though termed as lease
transaction in agreement between parties cannot be termed as such but it
was agreement for construction of residential flats - Usually
flat/apartment given on lease as complete unit and immediately handed
over to lessee for use - However, agreements entered into during
construction of project and slab-wise lease payments made before
completion of project, which almost never happens in the lease of flat or
unit - Difficult to believe that lessee will commit such amount before
moving or enjoying flat - Clear that sale transaction projected as a lease
transaction - Clause in agreement that all prospective lessee of flats shall
be entitled to join association or Cooperative Society proving that
assessee built a complex or residential unit and made a outright supply
and not on lease - Lessee also liable to pay registration charges and stamp
duty - Project RERA registered and transaction not lease - Order of
Advance Authority that supply classifiable under Heading 9954 of
Customs Tariff Act, 1975 and attracted GST @ 18%, affirmed - Section
2(119) of Central Goods and Services Tax Act, 2017 — In Re : Nagpur
Integrated Township Pvt. Ltd. (App. A.A.R. - GST - Mah.) .................. 354
Contribution by Club members towards Administration Account not liable
to GST - See under CLUB MEMBERSHIP FEE .................. 322

GST LAW TIMES  16th April 2020  130