Page 12 - GSTL_30th April 2020_Vol 35_Part 5

x GST LAW TIMES [ Vol. 35
Mines and Mineral (Development and Regulation) Act, 1957 - See under
ROYALTY ...................................... 590
Mining lease - Classification and rate of GST on Royalty - See under
ROYALTY ...................................... 590
— Contribution to District Mineral Foundation (DMF), National Mineral
Exploration Trust (NMET) and Goa Mineral Ore Permanent Fund Trust
(GMOPFT) - Applicant being engaged in mining and extraction of iron
ore in Goa, its activities squarely fall under the definition of ‘business’ -
Contributions made to DMF, NMET and GMOPFT in the course of
furtherance of their business only, there being a compulsion to make
payment to the said trusts in proportion to the amount of royalty and
sale proceeds - Classifiable under SAC Code 9973 37 and subject to levy
of GST @ 5% till 31-12-2018 and thereafter @ 18% under Reverse Charge
Mechanism in terms of Entry No. 17 of Notification No. 11/2017-C.T.
(Rate) - Section 2(17) of Central Goods and Services Tax Act, 2017 —
In Re : Cosme Costa & Sons (A.A.R. - GST - Goa) ...................... 590
Misclassification of goods on inter-State supply, jurisdiction to detain goods
- See under DETENTION .............................. 545
National Mineral Exploration Trust (NMET) contribution on mining lease,
classification and rate of GST - See under MINING LEASE ........... 590
No Objection Certificate (NOC) issuance by Government Department
exempted from GST - See under SUPPLY ..................... 606
NOTIFICATIONS :
— Notification No. 1/2017-C.T. (Rate) - See under SUPPLY ............ 606
— Notification No. 2/2017-C.T. (Rate) - See under SUPPLY ............ 606
— Notification No. 11/2017-C.T. (Rate) - See under MINING LEASE ....... 590
— See also under PRINTING AND SUPPLY ................ 606
— See also under PRINTING SERVICES .................. 606
— See also under ROYALTY ......................... 590
— See also under SUPPLY .......................... 606
— See also under TRANSPORTATION SERVICES ............. 606
— Notification No. 12/2017-C.T. (Rate) - See under SUPPLY ............ 606
— See also under TRANSPORTATION SERVICES ............. 606
— Notification No. 13/2017-C.T. (Rate) - See under SERVICES ........... 580
— See also under TRANSPORTATION SERVICES ............. 606
— Notification No. 20/2017-C.T. (Rate) - See under TRANSPORTATION
SERVICES ...................................... 606
Offence - First Information Report (FIR) - False documents issued in name of
bogus firms - FIR filed containing allegation in respect of getting bogus
firms declared or registered under Act and fabrication
documents/invoices with a view to evade tax - First Information Report
lodged after scanning information available at GST Portal and
information received from mobile squad in respect of seizure of
goods/vehicles without documents as also after gathering information
from search and seizure operation and enquiry that ensued, which led to
an inference that declared place of business was bogus - As to how those
invoices were utilized or were to be utilized would be a matter of
investigation - FIR specifically alleging that information was gathered not
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