Page 25 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] INDEX - 23rd April, 2020 xxiii
course or furtherance of business - Therefore activity of giving direction
by Committee not amounts to supply of any service in terms of Section
7(1)(a) of Central Goods and Services Tax Act, 2017 - Entry No. 5 of
Notification No. 13/2017-C.T. (Rate) not applicable — In Re : Karnataka Solar
Power Development Corporation Ltd. (A.A.R. - GST - Kar.).................. 478
Suppression of fact not established, extended period not invocable - See
under RECOVERY/DEMAND .......................... 382
— of fact - Show Cause Notice not alleging wilful misstatement or
suppression of fact, extended period not invocable - See under
INTERPRETATION OF STATUTES ....................... 382
— or falsification of records not established, extended period not invocable -
See under DEMAND ................................ 406
Tax wrongfully deposited as CGST instead of IGST, effect thereof - See
under DEMAND AND INTEREST ........................ 393
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 : Dolphin Techno Waste Management Pvt. Ltd. (A.A.R. - GST - W.B.) ...... 413
Time of supply - Applicant need to supply the LED Street Lights, during the
entire contract period as and when it is required and hence the impugned
supply becomes continuous supply of goods - Therefore, the value of the
goods in the impugned composite supply can’t be determined till the
completion of the contract period - Consideration received on monthly
basis, throughout the contract period, i.e., 7 years, on energy savings and
value of such invoice is equal to 90% of the energy savings - Time of
supply of goods in terms of Section 12(2)(a) of Central Goods and
Services Tax Act, 2017 is the date of issue of invoice by supplier and the
consideration is equal to the value of the invoice, the GST rate being 12%
- Sections 2(33) and 31 of Central Goods and Services Tax Act, 2017 — In
Re : Karnataka State Electronics Development Corporation Ltd. (A.A.R. - GST - Kar.) ...... 428
Transaction value of goods supplied within India and billing done in
foreign currency, determination of - See under VALUATION (GST) ..... 486
Transfer of the business as a going concern is supply of service - See under
BUSINESS TRANSFER AGREEMENT ...................... 510
Transitional credit not admissible for failing to file GST FORM TRAN-1 as
GSTN glitches not established - See under INPUT TAX CREDIT ....... 375
Travellators - Scope of admissibility of ITC - See under INPUT TAX CREDIT . . 438
Underconstruction building sale is supply of service, exemption admissible
- See under BUSINESS TRANSFER AGREEMENT ............... 510
VALUATION (GST) :
— Transaction value - Goods supplied within India and billing done in
foreign currency - Not possible to calculate value of supply as per Section
15 of Central Goods and Services Tax Act, 2017 - Value to be determined
GST LAW TIMES  23rd April 2020  145