Page 217 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 687
Photographic services - Contract of skill and labour - Levy of VAT - Issue no
longer res integra having been decided in catena of decisions that levy of
Service Tax and VAT is mutually exclusive and that aforesaid service is
of skill and labour rather than sale of any goods - In view of above, since
petitioner is already discharging Service Tax, demand of VAT on same
activity not sustainable - Impugned VAT assessment quashed - Article
226 of Constitution of India — Rajeswari Colour Lab v. Commissioner of Commercial
Taxes, Chennai (Mad.) ................................... 75
Phytotherapy for Ayurvedic preprations, levy of GST - See under
CLINICAL ESTABLISHMENT .......................... 447
Pivotal role player in GST fraud, bail not granted - See under BAIL ........ 93
Place of supply - AAR has jurisdiction to pronounce ruling - See under
ADVANCE RULING AUTHORITY......................... 40
— Applicant though import the goods to the port nearest to the location of
the recipient, said imported goods deemed to have been supplied to the
location of the importer, i.e., Karnataka where applicant has obtained
GST registration - Applicant can issue tax invoice with IGST to the
customer as per Section 20 of Integrated Goods and Services Tax Act,
2017 read with Section 31 of Central Goods and Services Tax Act, 2017 for
the inter-State transaction as provided under Section 7(1) of Integrated
Goods and Services Tax Act, 2017 - Further, if applicant supplies the
goods to the customers within the State of Karnataka, such transaction
shall be treated as intra-State supply and in terms of Section 8(1) ibid and
liable to issue the CGST and SGST invoice as per Section 31 of Central
Goods and Services Tax Act, 2017 - Separate registration not required to
be taken in the State where port of clearance located, if applicant does not
have an establishment in that State and effecting supplies from that
location — In Re : Kardex India Storage Solution Pvt. Ltd. (A.A.R. - GST - Kar.) ....... 424
— of printed booklets - See under PRINTED BOOKLETS ............. 366
Plant or Machinery - Breakwater wall is not plant and machinery, ITC not
admissible - See under INPUT TAX CREDIT (ITC) ............... 499
— for availing ITC, scope of - See under INPUT TAX CREDIT ........... 438
Port services - Non-speaking order of appellate Tribunal on refund of
service tax not sustainable - See under APPELLATE TRIBUNAL ........ 29
Powers of Tribunal to grant refund beyond time-limit - See under
REFUND/REFUND CLAIM ........................... 129
— to arrest under GST law held by Commissioner, scope of delegation
thereof to Special Commissioner and Additional Commissioner of State
Tax - See under ARREST .............................. 145
Precedent - Principle of law laid down by Supreme Court is binding on all
— Diamond Construction v. Commr. of Cus., C. Ex. & S.T., Jabalpur (Tri. - Del.) ....... 193
Pre-GST regime - Input services used in export of output services in pre-
GST regime, refund of Cenvat credit admissible in post-GST regime - See
under REFUND/REFUND CLAIM ........................ 297
Printed booklets - Place of supply - Printing of booklets being a composite
supply with predominant supply of services, place of supply would be

GST LAW TIMES  30th April 2020  217