Page 210 - GSTL_30th April 2020_Vol 35_Part 5

680 GST LAW TIMES [ Vol. 35
Jurisdiction of AAR - Interpretation of Section 97(2) of CGST Act - See under
INTERPRETATION OF STATUTE......................... 40
— of AAR - on place of supply for export of services, AAR has jurisdiction -
See under ADVANCE RULING AUTHORITY .................. 40
— of AAR - when writ proceedings on same issue pending with High Court
- See under ADVANCE RULING AUTHORITY ................. 331
— of AAR on classification issue already decided by department - See under
ADVANCE RULING APPLICATION ....................... 253
— of officer to detain goods on inter-State supply on the ground of
misclassification under GST law - See under DETENTION ........... 545
KARNATAKA GOODS AND SERVICES TAX ACT, 2017 :
— Section 7(1)(a) - See under PRINTING SERVICES ................ 606
— See also under SUPPLY .......................... 606
KARNATAKA VALUE ADDED TAX ACT, 2003 :
— Section 39 - See under RE-ASSESSMENT ..................... 92
KERALA GOODS AND SERVICES TAX ACT, 2017 :
— Section 129 - See under DETENTION ....................... 78
Knowledge of Department about facts, extended period not invocable - See
under DEMAND .................................. 561
Land acquisition by Government and transfer thereof to assessee, taxability
under Service Tax of surface rights of incidental mining thereon - See
under RENTING OF IMMOVABLE PROPERTY SERVICE ........... 561
Land developed on behalf of land owner, valuation thereof for purpose of
GST on construction service - See under VALUATION (GST) .......... 235
Land owned by other, taxability of construction service thereon - See under
CONSTRUCTION SERVICE ............................ 235
Larger Bench - GTA service 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
Law laid down by Supreme Court is binding on all - See under
PRECEDENT .................................... 193
Law reports supply by Government press to High Court, GST not leviable -
See under SUPPLY ................................. 606
LED Street lighting along with installation and maintenance is composite
supply of goods, rate of GST thereon - See under STREET LIGHTING
ACTIVITY ...................................... 428
Levy of IGST on imports under EPCG Scheme, validity thereof - See under
IMPORT ....................................... 261
— of IGST on ocean freight for supply/delivery of goods at Port - See under
INTEGRATED GOODS AND SERVICES TAX (IGST) .............. 82
— of VAT on photographic services - See under PHOTOGRAPHIC
SERVICES ...................................... 75
Lifts - Scope of admissibility of ITC - See under INPUT TAX CREDIT ....... 438
GST LAW TIMES  30th April 2020  210