Page 16 - GSTL_23rd April 2020_Vol 35_Part 4

xiv GST LAW TIMES [ Vol. 35
Export of services - IGST not leviable under RCM - See under EXPORT OF
SERVICES ...................................... 420
— IGST - Reverse Charge Mechanism (RCM) - Export of services by
applicant, if any, do not attract IGST under RCM, as the applicant
becomes supplier for the said services whereas Reverse Charge
Mechanism shifts the tax liability on to the receiver - Sections 2(6) and 5
of Integrated Goods and Services Tax Act, 2017 — In Re : Fom Aluminium
Machines Pvt. Ltd. (A.A.R. - GST - Kar.) .......................... 420
Extended period not invocable in absence of wilful misstatement or
suppression of fact - See under RECOVERY/DEMAND ............ 382
— Show Cause Notice not alleging wilful misstatement or suppression of
fact, extended period not invocable - See under INTERPRETATION OF
STATUTES ...................................... 382
FINANCE ACT, 1994 :
— Section 65(68) - See under MANPOWER SUPPLY ................ 406
— Section 65(105)(k) - See under MANPOWER SUPPLY .............. 406
— Section 66D - See under RECOVERY/DEMAND ................. 382
— Section 73 - See under DEMAND ...................... 406, 409
— Section 73(1) - See under INTERPRETATION OF STATUTES .......... 382
— Section 73(1)(a) - See under RECOVERY/DEMAND ............... 382
— Section 73(1)(b) - See under RECOVERY/DEMAND .............. 382
— Section 73(1)(c) - See under RECOVERY/DEMAND ............... 382
— Section 73(1)(d) - See under RECOVERY/DEMAND .............. 382
— Section 73(1)(e) - See under RECOVERY/DEMAND ............... 382
— Section 83 - See under REFUND/REFUND CLAIM ............... 401
Finance Bill, 2016 - See under REFUND/REFUND CLAIM ............ 401
Foreign currency billing for goods supplied within India, determination of
valuation thereof - See under VALUATION (GST) ................ 486
FORM GST TRAN-1 not filed, transitional credit not admissible as GSTN
glitches not established - See under INPUT TAX CREDIT ............ 375
GENERAL CLAUSES ACT, 1977 :
— Section 9 - See under APPEAL TO APPELLATE AUTHORITY ......... 519
Generation of electricity from coal sent by principal manufacturer, activity
covered under Job-work and taxable accordingly - See under JOB WORK ... 456
Goods supplied within India and billing done in foreign currency,
determination of valuation thereof - See under VALUATION (GST) ...... 486
GST - Phytotherapy for Ayurvedic preprations, levy of GST - See under
CLINICAL ESTABLISHMENT ........................... 447
GSTN glitches not established, transitional credit not admissible for failing
to file GST FORM TRAN-1 - See under INPUT TAX CREDIT .......... 375
HSD yard - ITC not admissible - See under INPUT TAX CREDIT ......... 438
IGST - Export of goods on payment of IGST with excess drawback claimed,
refund allowed after deducting excess drawback - See under
REFUND/REFUND CLAIM ............................ 369
— Imported goods used in furtherance of business, ITC of IGST paid
admissible - See under INPUT TAX CREDIT ................... 424
GST LAW TIMES  23rd April 2020  136