Page 184 - GSTL_30th April 2020_Vol 35_Part 5

654 GST LAW TIMES [ Vol. 35
Expression used in conditions introduced as paid and not payable, thus
leading to inevitable conclusion that R & D Cess required to be paid
before payment of Service Tax - Assessee disentitled to benefit of
impugned Notification — Inox Wind Ltd. v. Commissioner of Service Tax, Noida (Tri.
- All.) ......................................... 123
CGST - Refund of the amount of tax wrongly deposited under CGST instead
of IGST allowed for re-deposit as IGST - See under DEMAND AND
INTEREST ...................................... 393
CGST/SGST paid instead of IGST on inter-state trade, detained goods and
vehicle to be released on simple Bond - See under DETENTION ........ 78
Change in law on introduction of GST, area based exemption not admissible
- See under EXEMPTION .............................. 99
Chartered Accountant conniving in issuance of invoices without supply of
goods for availing fraudulently ITC, scope of Bail - See under BAIL ...... 32
Chicken supplied in frozen state in unit packing, exemption from GST not
admissible - See under FOOD FROZEN CHICKEN ............... 312
Civil structure of the immovable property, ITC not admissible - See under
INPUT TAX CREDIT ................................ 438
Classification of activity of development of property - See under
CONSTRUCTION SERVICES ........................... 354
— issue already settled by department, advance ruling application not
maintainable - See under ADVANCE RULING APPLICATION ........ 253
— of composite supply of printing services - See under PRINTING
SERVICES ...................................... 366
— of contribution made to DMF, NMET and GMOPFT on mining lease - See
under MINING LEASE ............................... 590
— of contribution to Local Area Development (LAD) fund by Solar Power
Developers - See under SUPPLY .......................... 478
— of GTA services received by Government - See under
TRANSPORTATION SERVICES .......................... 606
— of printed log books supplied to Autonomous bodies - See under SUPPLY . . 606
— of printed material supplied to Government - See under SUPPLY ........ 606
— of printed services supplied to Government - See under PRINTING
SERVICES ...................................... 606
— of printing services supplied to Autonomous bodies - See under SUPPLY ... 606
— of services of mining lease for charging GST on Royalty - See under
ROYALTY ...................................... 590
— of services of printing of bus tickets - See under PRINTING AND SUPPLY . . 606
— of supply of old machinery as scrap - See under SUPPLY ............ 606
— of supply of waste paper - See under SUPPLY .................. 606
Clearance of import goods - Registration separately when not required to be
taken in the State where port of clearance of import goods located - See
under PLACE OF SUPPLY ............................. 424

GST LAW TIMES  30th April 2020  184