Page 201 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 671
rates - Payment for contract has also been received - Accordingly,
petitioner’s contention of restricting deduction of tax amount, not
acceptable - Section 9 of Central Goods and Services Tax Act, 2017 -
Article 226 of Constitution of India — Bhim Dutt Pande v. Union of India (All.) ..... 3
GSTN glitches not established, transitional credit not admissible for failing
to file GST FORM TRAN-1 - See under INPUT TAX CREDIT ......... 375
GUJARAT GOODS AND SERVICES TAX ACT, 2017 :
— Section 5(3) - See under ARREST ......................... 145
HSD yard - ITC not admissible - See under INPUT TAX CREDIT ......... 438
HSN Code 2202 99 20 - See under DETENTION .................. 545
HSN Code 4707 - See under SUPPLY ......................... 606
HSN Code 4817 - See under SUPPLY ......................... 606
HSN Code 4820 - See under SUPPLY ......................... 606
HSN Code 7204 - See under SUPPLY ........................ 606
HSN Code 8111 00 10 - See under ADVANCE RULING APPLICATION ..... 253
IGST - Export of goods on payment of IGST with excess drawback claimed,
refund allowed after deducting excess drawback - See under
REFUND/REFUND CLAIM ........................... 369
— Imported goods used in furtherance of business, ITC of IGST paid
admissible - See under INPUT TAX CREDIT .................. 424
— Levy of IGST on imports under EPCG Scheme, validity thereof - See
under IMPORT ................................... 261
— levy on imports under EPCG Scheme, validity thereof - See under
IMPORT ....................................... 261
— not leviable under RCM on export of services - See under EXPORT OF
SERVICES ...................................... 420
— refund on exports during transitional period not deniable for inadvertent
and unintentional error of claiming drawback - See under
REFUND/REFUND CLAIM ............................ 22
Immovable property construction, input tax credit not available - See under
INPUT TAX CREDIT (ITC) ............................ 231
Implementation of GST, difficulties during transition - See under GST ...... 22
Import under Export Promotion Capital Goods (EPCG) Scheme - Levy of
IGST - Amendment to Notification No. 16/2015-Cus. with effect from 1-
7-2017 by Notification No. 26/2017-Cus. - Validity - Requirement for
importers to pay IGST and take Input Tax Credit as applicable under
GST Rules - Notification No. 16/2015-Cus. though statutory notification
issued in exercise of powers under Section 25 of Customs Act, 1962 but
not an exemption notification simpliciter - Said notification issued to give
effect to EPCG Scheme floated under Foreign Trade Policy, an incentive
scheme - Said notification and amending notifications cannot be equated
with statutory notifications ordinarily issued - Commercial invoice
issued by exporter on 16-5-2017 but Goods and Services Acts coming into
force before actual import of goods - Notification No. 79/2017-Cus.

GST LAW TIMES  30th April 2020  201