Page 20 - GSTL_23rd April 2020_Vol 35_Part 4

xviii GST LAW TIMES [ Vol. 35
LED Street lighting along with installation and maintenance is composite
supply of goods, rate of GST thereon - See under STREET LIGHTING
ACTIVITY ...................................... 428
Lifts - Scope of admissibility of ITC - See under INPUT TAX CREDIT ....... 438
LIMITATION ACT, 1963 :
— Section 5 - See under APPEAL TO APPELLATE AUTHORITY ......... 519
Limitation for appeal - Delay when condonable not condonable - See under
APPEAL ....................................... 519
Limitation for demand - Extended period when applicable/inapplicable -
See under DEMAND ............................. 382, 406
Limitation for refund - See under REFUND/REFUND CLAIM .......... 401
Limitation period of one year for availing Cenvat credit, scope of - See
under CENVAT CREDIT .............................. 402
Local Area Development (LAD) funds being linked with supply of
rental/lease service, its collection is pure service and exempted - See
under PURE SERVICE ............................... 478
— fund collected from Solar Power Developers, classification thereof for GST
levy - See under SUPPLY .............................. 478
Local Authority under GST law - New Kolkata Development Authority
(NKDA), whether a local authority - Exemption admissibility - Said
authority established by Statute enacted by State Government for
providing planned development in New Town, Kolkata, and matters
connected therewith or incidental thereto - Functions entrusted to said
authority, inter alia, include making arrangements, constructing and
maintaining utilities like water supply, sewer and drainage, public
streets, bridges, flyovers, etc., and other functions which are squarely
listed in Twelfth Schedule and entrusted to a Municipality under Article
243W of Constitution of India - In addition, said authority is fully under
control of State Government inasmuch as its Chairman and Members are
appointed/removed at will of State Government which also provides
subsidy for its funding under State Treasury Rules - Clearly, it is a body
discharging municipal functions, although not a municipality -
Accordingly, it is covered under ‘other authority’ in definition of Local
Authority under GST law - In view of above, exemption from GST is
admissible in respect of services supplied by it - Section 2(69)(c) of
Central Goods and Services Tax Act, 2017 — In Re : Newtown Kolkata
Development Authority (A.A.R. - GST - W.B.) ........................ 416
Manpower supply - Execution of work for principal - Payment based on
volume of work and not according to number of workmen deployed -
ESI and PF of worker paid by principal - HELD : Principal’s discharge of
their obligation under ESI Act and EPF Act does not mean assessee
supplied labourers but entered into colourable contracts to avoid liability
of Service Tax - Show cause notice was based on presumption and not
maintainable - Sections 65(68) and 65(105)(k) of Finance Act, 1994 —
Aditya Enterprises v. Commissioner of Cus. & C. Ex., Meerut-Ii (Tri. - Del.) .......... 406
Mens rea cannot be assumed against PSU - See under DEMAND ......... 409
Minerals - Rate of GST on right to use including its exploration and
evaluation - See under MINERAL ......................... 514
— Right to use minerals including its exploration and evaluation - Service in

GST LAW TIMES  23rd April 2020  140