Page 200 - GSTL_30th April 2020_Vol 35_Part 5

670 GST LAW TIMES [ Vol. 35
Goods Transport Agency services, (Contd.)
Goods Transport Agency services and issuance of consignment note or
its non-issuance not makes any difference - Mere non­issuance of
consignment note in such cases not makes them entitled for exemption
from payment of GST - However, if the vehicles provided to client on
rental for use as per their requirement, services classifiable as ‘rental
services of transport vehicles’ - Accordingly, services to be provided by
appellant will be liable to payment of GST as specified under Notification
No. 11/2017-C.T. (Rate) (as amended) read with exemption Notifications,
under the services relating to transportation of goods or rental services of
transport vehicle including supporting service, depending upon the exact
nature of activity to be carried out by them - Format of E-way Bill, in
whatever manner designed or amended, not relevant for deciding the
classification of the activity carried out by them — In Re : K.M. Trans Logistics
Private Limited (App. A.A.R. - GST - Raj.) ......................... 346
— used for transportation of goods from job worker’s premises to depot of
principal manufacturer, matter referred to Larger Bench on issue whether
credit admissible to job worker - See under CENVAT CREDIT ......... 300
Government entity - Applicant-Company is wholly owned subsidiary of
M.P. Power Management Co. Ltd., carrying out function of distribution
of Electricity in the area of Indore and Ujjain Commissionerate as
entrusted by the Government of Madhya Pradesh - 100% share capital of
M.P. Power Management Co. Ltd. held by Secretary (Energy), GOMP,
Bhopal - Applicant covered under the definition of Government Entity in
terms of Notification No. 32/2017-C.T. (Rate), Government of Madhya
Pradesh having full control over the applicant — In Re : Madhya Pradesh
Paschim Kshetra Vidyut Vitran Co. Ltd. (A.A.R. - GST - M.P.) ................ 225
Government of Odisha, Finance Department, Office Memorandum No.
FIN-CTI-TAX-0045/2017/38535/F, dated 10-12-2018 - See under WORKS
CONTRACT ..................................... 533
GST - Implementation of - Taxpayers had difficulties in understanding
complex procedures and Government itself faced huge challenges -
Original model of matching of invoices for purchase could not be
implemented and truncated version of returns was introduced -
Innumerable circulars and notifications were issued in quick succession,
extending deadlines, introduction of fresh procedures and such other
measures - Resultantly taxpayers were confused despite Government
efforts and influx of cases — TMA International Pvt. Ltd. v. Union of India (Del.) .... 22
— Phytotherapy for Ayurvedic preprations, levy of GST - See under
CLINICAL ESTABLISHMENT ........................... 447
GST levy on Government Contracts - Tender filed during pre-GST regime -
Restrictions on tax deduction - Petitioner pleading that while filing
Tender Documents for repair and maintenance contract for Railways in
pre-GST regime, he had factored only that portion of tax which was
leviable at that time while GST rate of 12% came into force subsequently -
HELD : Factually established that Railways had issued LOA on 28-7-2017
when GST Act having been enacted on 12-4-2017 had come into force on
1-7-2017 - LOA specifically mentioned about levy of GST at applicable
GST LAW TIMES  30th April 2020  200