Page 15 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] INDEX - 30th April, 2020 xiii
Reverse Charge Mechanism - Rate of GST on GTA services received by
Government - See under TRANSPORTATION SERVICES ........... 606
Reverse Charge Mechanism liability of company on remuneration paid to
Directors - See under SERVICES ......................... 580
Royalty - Mining lease - Classification - Rate of GST - Royalty is a charge by
State Government in lieu of consideration of the exploitation and
extraction of mineral resources by lessee - Payment of royalty is a
statutory levy in accordance with provisions of Mines and Mineral
(Development and Regulation) Act, 1957 against licensing services by the
Government for right to extract minerals - 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) — In Re : Cosme Costa & Sons (A.A.R. - GST
- Goa) ......................................... 590
Scarp supply of old machinery, classification of - See under SUPPLY ...... 606
Services supplied by director - Remuneration to Directors - Consideration
paid to the Directors in relation to services provided by them to company
and not covered under clause (1) of the Schedule III to Central Goods and
Services Tax Act, 2017 as Directors not the employee of the Company -
Company located in taxable territory and Directors’ remuneration paid
for services supplied by Director to company - Liable to tax under reverse
charge mechanism in terms of Serial No. 6 of Notification No. 13/2017-
C.T. (Rate) - Sections 2(31), 2(93) and 9(3) of Central Goods and Services
Tax Act, 2017 — In Re : Clay Craft India Pvt. Ltd. (A.A.R. - GST - Raj.) .......... 580
Show Cause Notice - Facts known to Department before issue of Show
Cause Notice, extended period of limitation not invocable - See under
DEMAND ...................................... 561
Society (RWA) receiving services in two parts viz. maintenance and water
supply, charges for water supply includible for determining taxability of
maintenance charges - See under SUPPLY .................... 599
Stationery articles supplied to Government Department, taxability thereof -
See under SUPPLY ................................. 606
Supply by Government - Issuance of No Objection Certificate (NOC) -
Applicant being Department of State Government of Karnataka issuing
to private individuals for ` 100 - Activity amounted to service by State
Government to individual - Said supply exempted in terms of Serial No.
9 of Notification No. 12/2017-C.T. (Rate) — In Re : Department of Printing,
Stationery and Publications (A.A.R. - GST - Kar.) ...................... 606
— of printed text books to Government Department not registered under
GST exempted from GST - See under PRINTING SERVICES .......... 606
— of water - Applicant providing services to the society (RWA) in two parts
viz. all services of maintenance (other than supply of water) and supply
of water - Services bifurcated in order to keep the maintenance charges
paid by the residents below ` 7,500 - Further, water charges collected
from individual residents are on the basis of per square feet (size of the
flat), instead of per tanker of water, which is similar to the collection of
maintenance charges collected by Resident Welfare Association (RWA) -
Supply of water in Contract-II and supply of maintenance services in
Contract-I directly linked with each other, there being no case of direct
supply of water by applicant to the individual residents of the society -

GST LAW TIMES  30th April 2020  15