Page 15 - GSTL_16 April 2020_Vol 35_Part 3

2020 ] INDEX - 16th April, 2020 xiii
Job worker transporting goods from his premises to depot of principal
manufacturer, matter referred to Larger Bench on issue whether credit of
outward GTA service admissible to job worker - See under CENVAT
CREDIT ....................................... 300
Jurisdiction of AAR when writ proceedings on same issue pending with
High Court - See under ADVANCE RULING AUTHORITY .......... 331
Larger Bench - GTA service used for transportation of goods from job
worker’s premises to depot of principal manufacturer, matter referred to
Larger Bench on issue whether credit admissible to Job-worker - See
under CENVAT CREDIT ............................. 300
Levy of IGST on imports under EPCG Scheme, validity thereof - See under
IMPORT ....................................... 261
NOTIFICATIONS :
— Notification No. 36/2001-C.E. (N.T.) - See under CENVAT CREDIT ...... 300
— Notification No. 24/2004-S.T. - See under COMMERCIAL TRAINING OR
COACHING SERVICES .............................. 304
— Notification No. 23/2009-S.T. - See under VALUATION (SERVICE TAX) ... 309
— Notification No. 27/2012-C.E. (N.T.) - See under REFUND/REFUND
CLAIM ....................................... 297
— Notification No. 16/2015-Cus. - See under IMPORT ............... 261
— Notification No. 1/2017-C.T. (Rate) - See under UNIT CONTAINER ..... 312
— Notification No. 2/2017-C.T. (Rate) - See under FOOD ............. 312
— Notification No. 11/2017-C.T. (Rate) - See under GOODS TRANSPORT
AGENCY SERVICES ................................ 346
— See also under PRINTING SERVICES .................. 366
— Notification No. 12/2017-C.T. (Rate) - See under TDS .............. 363
— Notification No. 26/2017-Cus. - See under IMPORT ............... 261
— Notification No. 79/2017-Cus. - See under IMPORT ............... 261
Output services exported in pre-GST regime, refund of Cenvat credit of
input services admissible in post-GST regime - See under
REFUND/REFUND CLAIM ........................... 297
PENALTY :
— not imposable as no willfulness in conduct of dealer on detention of
already tax paid goods for reason of vehicle being found at wrong
destination - See under DETENTION ....................... 257
Pendency of writ proceedings before High Court on same issue, AAR has
no jurisdiction to entertain application - See under ADVANCE RULING
AUTHORITY .................................... 331
Place of supply of printed booklets - See under PRINTED BOOKLETS ...... 366
Pre-GST regime - Input services used in export of output services in pre-
GST regime, refund of Cenvat credit admissible in post-GST regime - See
under REFUND/REFUND CLAIM ........................ 297
Printed booklets - Place of supply - Printing of booklets being a composite
supply with predominant supply of services, place of supply would be
place of supply of printing services, i.e., place at which printed booklets
are delivered - Section 13 of Integrated Goods and Services Tax Act, 2017
— In Re : Swapna Printing Works Pvt. Ltd. (A.A.R. - GST - W.B.) .............. 366
GST LAW TIMES  16th April 2020  135