Page 17 - GSTL_16 April 2020_Vol 35_Part 3

2020 ] INDEX - 16th April, 2020 xv
Royalty charges collected from caterers operating in club premises leviable
to Service Tax under Renting of Immovable Property Service - See under
DEMAND ...................................... 289
Service Tax - Race Clubs providing infrastructure facility to book makers for
betting, etc., fee and commission leviable to Service Tax under BSS - See
under BUSINESS SUPPORT SERVICE (BSS) ................... 289
Solid Waste Management Services to Municipality being exempted, TDS
provisions not applicable - See under TDS .................... 363
ST-3 return - See under REFUND/REFUND CLAIM ................ 297
Strictures against Department - Assistant Commissioner - Collection of tax
without authority of law - Direction to Higher Authority to consider
initiating disciplinary action against Assistant Commissioner — Commercial
Steel Company v. Assistant Commissioner of State Tax (Telangana) .............. 257
Supply of Solid Waste Management Services to Municipality being
exempted, TDS provisions not applicable - See under TDS ........... 363
TDS, requirement of - Supply of Solid Waste Management Services to
Municipality - Exempted Service - Applicant supplying only pure
services to Municipality inasmuch as services of collecting, compacting
and dumping solid waste/garbage is being supplied without supply of
any goods - Said pure service is exempt from GST under S. No. 3 of
Notification No. 12/2017-C.T. (Rate) by virtue of its being listed under S.
No. 6 of Twelfth Schedule read with Article 243W of Constitution of
India - Since TDS is required to be deducted only on taxable supplies of
goods and services, no TDS is required to be deducted on aforesaid
exempted supply - Section 51 of Central Goods and Services Tax Act,
2017 — In Re : Dipak Kanti Mazumder Dynamic Engineers (A.A.R. - GST - W.B.) ...... 363
Transportation of goods from job worker’s 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
Transportation services provided with own vehicles, liability of GST
thereon under GTA - See under GOODS TRANSPORT AGENCY
SERVICES ...................................... 346
Unit Container - Meaning of unit quantity not necessarily refers to weight in
kilograms only - Unit of quantity of a given item depends upon the
nature of the item in question and the form in which it is supplied and
the use it is intended to be put to - Weight in Kgs. cannot be the primary
and the only determinant of unit quantity when emphasis laid on supply
of chicken in natural shape which naturally has to be quantified
primarily in numbers and, therefore the weight of supply in the
secondary packing, though pre-determined, has to be specified in a range
suitable for accommodating the weight of the birds - Notification No.
1/2017-C.T. (Rate) as amended — In Re : Gitwako Farms (India) Private Limited
(App. A.A.R. - GST - Raj.) ................................ 312
Unit packing - Carcass of chicken supplied in frozen state in unit packing,
exemption from GST not admissible - See under FOOD FROZEN
CHICKEN ...................................... 312
Validity of levy of IGST on imports under EPCG Scheme - See under
IMPORT ....................................... 261
GST LAW TIMES  16th April 2020  137