Page 205 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 675
Input Tax Credit (ITC) (Contd.)
should not be construed as mandatory provision - Section 140(3)(iv) ibid
already held unconstitutional in Filco Trade Centre Pvt. Ltd. [2018 (17)
G.S.T.L. 3 (Guj.)] - Decision in 2019 (29) G.S.T.L. 664 (Guj.) under review
passed following above case - Cannot be held per incuriam as sought for
by Department in review application on the ground that 2018 (19)
G.S.T.L. 228 (Guj.) and 2018 (19) G.S.T.L. 440 (Guj.) were not placed
before Court - Said decisions rendered without following binding
precedents of Supreme Court not applicable - Review application
dismissed — Nodal Officer v. Goods and Services Tax Council (Guj.) ............. 84
— Water treatment Plant and Sewage Treatment Plant form part of the civil
structure of the immovable property and civil structures are specifically
excluded from the definition of “Plant and machinery” - Also DG Set and
Transformer procured as independent items and their installation
becomes part of the civil structure of the immovable property -
Consequently, appellant not eligible of the credit of taxes paid on the
procurement of the Water Treatment Plant, Sewage Treatment Plant, DG
Set and Transformer — In Re : Tarun Realtors Pvt. Ltd. (App. A.A.R. - GST - Kar.) .... 438
INTEGRATED GOODS AND SERVICES TAX ACT, 2017 :
— See under IMPORT ................................. 261
— Section 2(6) - See under EXPORT OF SERVICES ................. 420
— Section 2(13) - See under INTERMEDIARY SERVICES ............. 420
— Section 5 - See under EXPORT OF SERVICES .................. 420
— Section 7(1) - See under PLACE OF SUPPLY ................... 424
— Section 8(1) - See under PLACE OF SUPPLY ................... 424
— Section 13 - See under PRINTED BOOKLETS .................. 366
— Section 16 - See under REFUND/REFUND CLAIM ............... 369
— Section 19(2) - See under DEMAND AND INTEREST .............. 393
— Section 20 - See under INPUT TAX CREDIT ................... 424
— See also under PLACE OF SUPPLY ................... 424
— Section 54 - See under REFUND/REFUND CLAIM ............... 369
Integrated Goods and Services Tax (IGST) - Levy of - Supply/delivery of
goods at Indian port - Ocean freight - Freight for services provided by
person located in non­taxable territory by way of transportation of goods
by vessel from place outside India upto Customs station of clearance in
India - Not taxable - Notification No. 8/2017-I.T. (Rate) and Entry 10 of
Notification No. 10/2017-I.T. (Rate) already declared as ultra vires
Integrated Goods and Services Tax Act, 2017 - Main prayer in writ
petition already granted in 2020 (33) G.S.T.L. 321 (Guj.) - Assessee to
approach appropriate authority for refund of IGST paid on such freight -
Competent Authority to consider claim keeping in mind decision of
Gujarat High Court and not to raise any technical issue with regard to
claim for refund of IGST amount — Gokul Agro Resources Ltd. v. Union of India
(Guj.) .......................................... 82
Interconnection usage charges under Telecom Services, Cenvat credit
admissible - See under CENVAT CREDIT .................... 119

GST LAW TIMES  30th April 2020  205