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x GST LAW TIMES [ Vol. 35
purchased the under-construction building/business to carry on the
same kind of business as the purchaser themselves engaged in
constructing residential/commercial complexes and selling thereof -
Such transfer of the business as a going concern to the buyer to be treated
as supply of services and exempted from GST as on date in terms of
Serial No. 2 of Notification No. 12/2017-C.T. (Rate) (as amended from
time-to-time) — In Re : Rajeev Bansal & Sudershan Mittal (A.A.R. - GST - UK) ....... 510
CENVAT CREDIT RULES, 2004 :
— Rule 2(l) - See under CENVAT CREDIT ...................... 405
— Rule 4(1) - See under CENVAT CREDIT ...................... 402
— Rule 4(7) - See under DEMAND .......................... 409
— Rule 9 - See under CENVAT CREDIT ....................... 404
Cables and other electrical equipment to earth with no intention of
removing or shifting them in foreseeable future, taxability thereof - See
under WORKS CONTRACT ............................ 493
Car parking system - ITC not admissible - See under INPUT TAX CREDIT .... 438
CENTRAL EXCISE ACT, 1944 :
— Section 11B - See under REFUND/REFUND CLAIM .............. 401
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— Section 2(5) - See under INTERMEDIARY SERVICES .............. 420
— Section 2(30) - See under STREET LIGHTING ACTIVITY ............ 428
— Section 2(33) - See under TIME OF SUPPLY.................... 428
— Section 2(48) - See under JOB WORK ....................... 456
— Section 2(69)(c) - See under LOCAL AUTHORITY ................ 416
— Section 2(119) - See under WORKS CONTRACT ................. 493
— Section 7(1)(a) - See under SUPPLY ....................... 478
— Section 9(1) - See under SUPPLY .......................... 478
— Section 12(2)(a) - See under TIME OF SUPPLY .................. 428
— Section 15 - See under SUPPLY ........................... 478
— See also under VALUATION (GST) ................... 486
— Section 16 - See under INPUT TAX CREDIT ................ 424, 438
— Section 17(5)(d) - See under INPUT TAX CREDIT ............. 438, 499
— Section 31 - See under PLACE OF SUPPLY ................. 424, 424
— See also under TIME OF SUPPLY ..................... 428
— Section 51 - See under TDS ............................. 413
— Section 54 - See under REFUND/REFUND CLAIM ............... 369
— Section 77(1) - See under DEMAND AND INTEREST .............. 393
— Section 98(2) - See under ADVANCE RULING APPLICATION ......... 490
— Section 100(2) - See under APPEAL TO APPELLATE AUTHORITY ...... 519
— Section 129 - See under DETENTION ....................... 399
— Section 140(1) - See under INPUT TAX CREDIT ................. 375
— Section 143 - See under JOB WORK ........................ 456
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 34 - See under VALUATION (GST) ..................... 486
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