Page 11 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] INDEX - 30th April, 2020 ix
HSN Code 2202 99 20 - See under DETENTION ................... 545
HSN Code 4707 - See under SUPPLY ......................... 606
HSN Code 4817 - See under SUPPLY ......................... 606
HSN Code 4820 - See under SUPPLY ......................... 606
HSN Code 7204 - See under SUPPLY ......................... 606
Incidental mining - Surface right on transfer of acquired land by
Government, taxability of incidental mining thereon - See under
RENTING OF IMMOVABLE PROPERTY SERVICE ............... 561
INDIAN PENAL CODE, 1860 :
— Section 34 - See under BAIL ............................ 551
— Section 120B - See under BAIL ........................... 551
— Section 420 - See under BAIL ........................... 551
— Section 467 - See under BAIL ........................... 551
— Section 468 - See under BAIL ........................... 551
— Section 471 - See under BAIL ........................... 551
Interest - Imposition of - Maximum percentage of interest of 36% imposed
mechanically - It was arbitrary without any exercise of discretion
indicating non-application of mind - C.B.E. & C. Circular dated 28-2-2015
allows instalment payments maintaining balance between recovery of
arrears and survival of business - Section 75 of Finance Act, 1994 —
Brahmaputra Tele Productions Pvt. Ltd. v. State Bank of India (Gau.) ............. 536
Inter-State supply - Jurisdiction of officer to detain goods on inter-State
supply on the ground of mis-classification under GST law - See under
DETENTION .................................... 545
Joint Venture company granted 51% equity stake, demand under BAS not
sustainable - See under DEMAND ........................ 561
Jurisdiction of officer to detain goods on inter-State supply on the ground of
misclassification under GST law - See under DETENTION ........... 545
KARNATAKA GOODS AND SERVICES TAX ACT, 2017 :
— Section 7(1)(a) - See under PRINTING SERVICES ................ 606
— See also under SUPPLY .......................... 606
Knowledge of Department about facts, extended period not invocable - See
under DEMAND .................................. 561
Land acquisition by Government and transfer thereof to assessee, taxability
under Service Tax of surface rights of incidental mining thereon - See
under RENTING OF IMMOVABLE PROPERTY SERVICE ........... 561
Law reports supply by Government press to High Court, GST not leviable -
See under SUPPLY ................................. 606
Limitation for demand - Extended period when applicable/inapplicable -
See under DEMAND ............................. 561, 576
Maintenance charges collected by Resident Welfare Association (RWA),
water charges collected separately includible for determining taxability -
See under SUPPLY ................................. 599
Maximum percentage of interest of 36% imposed mechanically, order not
sustainable - See under INTEREST ........................ 536

GST LAW TIMES  30th April 2020  11