Page 211 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 681
Limitation for raising objection to attachment of Bank account under GST,
scope of - See under PROVISIONAL ATTACHMENT ............. 180
LIMITATION ACT, 1963 :
— Section 5 - See under APPEAL TO APPELLATE AUTHORITY ......... 519
— Section 14 - See under APPEAL TO COMMISSIONER (APPEALS) ...... 193
Limitation for appeal - Delay when condonable/not condonable - See under
APPEAL .................................. 141, 193, 519
Limitation for demand - Extended period when applicable/inapplicable -
See under DEMAND ...................... 123, 382, 406, 561, 576
Limitation for refund - See under REFUND/REFUND CLAIM ... 52, 129, 135, 401
Limitation period of one year for availing Cenvat credit, scope of - See
under CENVAT CREDIT ............................. 402
Local Area Development (LAD) funds being linked with supply of
rental/lease service, its collection is pure service and exempted - See
under PURE SERVICE ............................... 478
— fund collected from Solar Power Developers, classification thereof for GST
levy - See under SUPPLY ............................. 478
Local Authority under GST law - New Kolkata Development Authority
(NKDA), whether a local authority - Exemption admissibility - Said
authority established by Statute enacted by State Government for
providing planned development in New Town, Kolkata, and matters
connected therewith or incidental thereto - Functions entrusted to said
authority, inter alia, include making arrangements, constructing and
maintaining utilities like water supply, sewer and drainage, public
streets, bridges, flyovers, etc., and other functions which are squarely
listed in Twelfth Schedule and entrusted to a Municipality under Article
243W of Constitution of India - In addition, said authority is fully under
control of State Government inasmuch as its Chairman and Members are
appointed/removed at will of State Government which also provides
subsidy for its funding under State Treasury Rules - Clearly, it is a body
discharging municipal functions, although not a municipality -
Accordingly, it is covered under ‘other authority’ in definition of Local
Authority under GST law - In view of above, exemption from GST is
admissible in respect of services supplied by it - Section 2(69)(c) of
Central Goods and Services Tax Act, 2017 — In Re : Newtown Kolkata
Development Authority (A.A.R. - GST - W.B.) ....................... 416
Maintenance charges collected by Resident Welfare Association (RWA),
water charges collected separately includible for determining taxability -
See under SUPPLY ................................. 599
Maintenance services of water supply projects/sewage projects supplied to
Government authority, exemption admissible - See under WORKS
CONTRACT .................................... 217
Manpower services (Pure Services) received by Government entity,
exemption admissible - See under PURE SERVICES .............. 225
— used commonly in manufacture of dutiable as well as providing job work
service, demand of 5%/10% of value of job work service not sustainable -
See under JOB WORK ............................... 196
GST LAW TIMES  30th April 2020  211