Page 187 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 657
Computer Training Institute providing Commercial Training or Coaching
services, exemption under Notification No. 24/2004-S.T. not admissible -
See under COMMERCIAL TRAINING OR COACHING SERVICES ..... 304
Condonation of delay in filing appeal - See under APPEAL ............ 193
— in filing appeal - See under APPEAL TO APPELLATE AUTHORITY ..... 519
— in filing refund claim - See under REFUND/REFUND CLAIM ......... 135
— of two days in filing refund application cannot be done by Court - See
under REFUND/REFUND CLAIM ........................ 401
Connivance of fraudulent ITC passing by issuance of Invoices without
supply of goods, scope of Bail to Chartered Accountant - See under BAIL ... 32
Consideration payer not necessarily recipient - See under RECIPIENT OF
SERVICES ...................................... 366
Consignment note’s non-issuance when not a ground for claiming
exemption from GST under GTA services - See under GOODS
TRANSPORT AGENCY SERVICES ........................ 346
CONSTITUTION OF INDIA :
— Article 14 - See under DETENTION ........................ 257
— Article 226 - See under ADVANCE RULING AUTHORITY ............ 40
— See also under CENVAT CREDIT OF SERVICE TAX ......... 188
— See also under DETENTION/SEIZURE .................. 67
— See also under GST LEVY .......................... 3
— See also under INTERPRETATION OF STATUTE ......... 8, 40, 67
— See also under INVESTIGATIONS ................... 4, 36
— See also under NOTICE ........................... 64
— See also under PHOTOGRAPHIC SERVICES ............... 75
— See also under RECOVERY ......................... 18
— See also under REFUND/REFUND CLAIM .............. 369
— See also under REGISTRATION ...................... 8
— See also under WRIT JURISDICTION ............. 40, 61, 71, 89
— See also under WRIT PETITION ...................... 52
— Article 243G - See under PURE SERVICE ................... 225, 478
— Article 243W - See under LOCAL AUTHORITY ................. 416
— See also under PURE SERVICE .................... 225, 478
— See also under TDS .......................... 363, 413
— Article 265 - See under DETENTION ....................... 257
— See also under WRIT PETITION ...................... 52
— Article 300A - See under DETENTION ...................... 257
Construction of building/warehouse, ITC not admissible it being an
immovable property - See under INPUT TAX CREDIT (ITC) .......... 231
Construction, erection, commissioning, or installation of original work,
taxability thereof - See under WORKS CONTRACT ............... 493
GST LAW TIMES  30th April 2020  187