Page 185 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 655
Clinical Establishment - Phytotherapy - Plant-based preparations not
shown to be manufactured exclusively in accordance with the formulae
described in any authoritative book of Ayurveda specified in the First
Schedule of the Drugs and Cosmetics Act, 1940 nor are persons
administering the plant-based preparations shown to be ‘authorised
medical practitioners’ in Ayurveda within the meaning of Para No. 2(k)
of Notification No. 12/2017-C.T. (Rate) - Applicant also not clarified
whether these persons possess medical qualification included in the
Second Schedule of Indian Medicine Central Council Act, 1970 and
registered thereunder as medical practitioners - Applicant not to be
regarded as clinical establishment offering treatment in the recognised
ayurvedic system of medicine and its supplies are not, therefore, health
care service by a clinical establishment, as defined under Para No. 2(s)
and not exempt under Entry No. 74 of Notification No. 12/2017-C.T.
(Rate) — In Re : Optm Health Care Pvt. Ltd. (A.A.R. - GST - W.B.) ............. 447
Club membership fee - Contribution by Rotary Club members towards
Administration Account, recovered for expending it on weekly and other
meetings and other petty administrative expenses incurred including
expenses for location and light refreshments - Club not providing any
specific facility or benefits to its members against membership
subscription charged by it, as entire subscription amount spent towards
meetings and administrative expenditures only - Club not doing any
business - Thus, it can be deduced that activities carried out by club
would not come under scope of supply - Even if activities considered to
be supply then membership fee collected would be subject to double
taxation as amount spent towards meetings and administrative
expenditures already subjected to GST at hands of suppliers of these
input services or goods used in meetings, events and other
administrative functions of club - That would be against Legislature’s
intention of formulation of GST, which certainly does not embrace idea of
double taxation - Impugned activities of club not be construed as supply,
question regarding availment of ITC on input services like catering
services, banquet services, etc. would not arise - Amount collected as
membership subscription and admission fees from members not liable to
GST as supply of services - Rulings by Authority for Advance Ruling set
aside - Sections 2(17) and 7 of Central Goods and Services Tax Act, 2017
— In Re : Rotary Club of Mumbai Queens Necklace (App. A.A.R. - GST - Mah.) ........ 322
CODE OF CRIMINAL PROCEDURE, 1973 :
— Section 438 - See under BAIL .......................... 19, 32
— Section 439 - See under BAIL .......................... 16, 93
— Section 482 - See under OFFENCE ........................ 529
Cognizable offence under GST, scope of FIR - See under OFFENCE ....... 529
Collection of tax without authority of law by GST authorities, strictures
issued - See under STRICTURES ......................... 257
Commercial or Industrial Construction Service (CICS) not applicable on
composite works contracts - See under WORKS CONTRACT SERVICE ... 574

GST LAW TIMES  30th April 2020  185