Page 180 - GSTL_30th April 2020_Vol 35_Part 5

650 GST LAW TIMES [ Vol. 35
Central Goods and Services Tax Act, 2017 (Contd.)
— Section 15 - See under SUPPLY ........................... 478
— See also under VALUATION (GST) ................ 235, 486
— Section 16 - See under INPUT TAX CREDIT ................ 424, 438
— Section 17(5)(d) - See under INPUT TAX CREDIT (ITC) ........ 231, 438, 499
— Section 29(2)(c) - See under INTERPRETATION OF STATUTE .......... 8
— See also under REGISTRATION ...................... 8
— Section 31 - See under PLACE OF SUPPLY ................... 424
— See also under TIME OF SUPPLY ..................... 428
— Section 51 - See under TDS .......................... 363, 413
— Section 54 - See under REFUND/REFUND CLAIM ............... 369
— Section 67 - See under INVESTIGATIONS .................... 36
— See also under OFFENCE ......................... 529
— Section 69 - See under ARREST........................... 145
— See also under BAIL ............................ 32
— Section 70 - See under INVESTIGATIONS .................... 36
— See also under WRIT JURISDICTION .................. 71
— Section 77(1) - See under DEMAND AND INTEREST .............. 393
— Section 79 - See under RECOVERY ........................ 18
— Section 97(2) - Clauses (a) to (g) - See under ADVANCE RULING
AUTHORITY .................................... 40
— See also under INTERPRETATION OF STATUTE ........... 40
— Section 98(2) - See under ADVANCE RULING APPLICATION ......... 253
— See also under ADVANCE RULING AUTHORITY ........... 331
— See also under ADVANCE RULING APPLICATION .......... 490
— See also under WRIT JURISDICTION .................. 40
— Section 98(4) - See under ADVANCE RULING AUTHORITY .......... 40
— See also under WRIT JURISDICTION .................. 40
— Section 100(2) - See under APPEAL TO APPELLATE AUTHORITY ...... 519
— Section 107 - See under WRIT JURISDICTION .................. 61
— Section 122 - See under OFFENCE ......................... 529
— Section 129 - See under DETENTION .................. 78, 399, 545
— See also under INTERPRETATION OF STATUTE ........... 67
— See also under NOTICE .......................... 64
— Section 129(3) - See under DETENTION/SEIZURE ............... 67
— See also under DETENTION ....................... 257
— Section 130 - See under NOTICE .......................... 64
— Section 132 - See under ARREST .......................... 145
— See also under OFFENCE ......................... 529

GST LAW TIMES  30th April 2020  180