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question falls under residual Entry 17(viii) of Notification No. 11/2017-
C.T. (Rate) as already decided in appellant’s own case - Rate of GST
applicable during the period 1-7-2017 to 31-12-2018 on the said service is
the same rate of Central Tax as on supply of like goods involving transfer
of title in goods i.e. @ 5% — In Re: Kuldeep Singh Butola (A.A.R. - GST - UK) ...... 514
New Kolkata Development Authority (NKDA) is a local authority - See
under LOCAL AUTHORITY UNDER GST LAW ................ 416
NOTIFICATIONS :
— State Notification No. 1135-FT - See under WORKS CONTRACT ....... 493
— Notification No. 25/2012-S.T. - See under REFUND/REFUND CLAIM .... 401
— Notification No. 9/2016-S.T. - See under REFUND/REFUND CLAIM ..... 401
— Notification No. 1/2017-C.T. (Rate) - See under STREET LIGHTING
ACTIVITY ...................................... 428
— Notification No. 2/2017-C.T. (Rate) - See under WATER ............ 450
— Notification No. 11/2017-C.T. (Rate) - See under JOB WORK .......... 456
— See also under MINERAL ......................... 514
— See also under WORKS CONTRACT .................. 493
— Notification No. 12/2017-C.T. (Rate) - See under BUSINESS TRANSFER
AGREEMENT .................................... 510
— See also under CLINICAL ESTABLISHMENT ............. 447
— See also under PURE SERVICE ...................... 478
— See also under STREET LIGHTING ACTIVITY ............. 428
— See also under TDS ............................ 413
— See also under WORKS CONTRACT .................. 493
— Notification No. 13/2017-C.T. (Rate) - See under SUPPLY ........... 478
Original work of construction, erection, commissioning or installation,
taxability thereof - See under WORKS CONTRACT ............... 493
Pendency of similar issue before Supreme Court, advance ruling
application not admissible - See under ADVANCE RULING
APPLICATION ................................... 490
Phytotherapy for Ayurvedic preprations, levy of GST - See under
CLINICAL ESTABLISHMENT .......................... 447
Place of supply - Applicant though import the goods to the port nearest to
the location of the recipient, said imported goods deemed to have been
supplied to the location of the importer, i.e., Karnataka where applicant
has obtained GST registration - Applicant can issue tax invoice with IGST
to the customer as per Section 20 of Integrated Goods and Services Tax
Act, 2017 read with Section 31 of Central Goods and Services Tax Act,
2017 for the inter-State transaction as provided under Section 7(1) of
Integrated Goods and Services Tax Act, 2017 - Further, if applicant
supplies the goods to the customers within the State of Karnataka, such
transaction shall be treated as intra-State supply and in terms of Section
8(1) ibid and liable to issue the CGST and SGST invoice as per Section 31
of Central Goods and Services Tax Act, 2017 - Separate registration not
required to be taken in the State where port of clearance located, if
applicant does not have an establishment in that State and effecting
supplies from that location — In Re : Kardex India Storage Solution Pvt. Ltd. (A.A.R.
- GST - Kar.) ...................................... 424
GST LAW TIMES  23rd April 2020  141