Page 231 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 701
Supply (Contd.)
individuals for ` 100 - Activity amounted to service by State Government
to individual - Said supply exempted in terms of Serial No. 9 of
Notification No. 12/2017-C.T. (Rate) — In Re : Department of Printing, Stationery
and Publications (A.A.R. - GST - Kar.) ........................... 606
— delivery of goods at Indian port, IGST not levaible on ocean freight - See
under INTEGRATED GOODS AND SERVICES TAX (IGST) ........... 82
— of printed text books to Government Department not registered under
GST exempted from GST - See under PRINTING SERVICES .......... 606
— of Solid Waste Management Services to Municipality being exempted,
TDS provisions not applicable - See under TDS ................. 363
— of Solid Waste Management Services to Municipality, TDS provisions not
applicable as service is exempted service - See under TDS ........... 413
— of water - Applicant providing services to the society (RWA) in two parts
viz. all services of maintenance (other than supply of water) and supply
of water - Services bifurcated in order to keep the maintenance charges
paid by the residents below ` 7,500 - Further, water charges collected
from individual residents are on the basis of per square feet (size of the
flat), instead of per tanker of water, which is similar to the collection of
maintenance charges collected by Resident Welfare Association (RWA) -
Supply of water in Contract-II and supply of maintenance services in
Contract-I directly linked with each other, there being no case of direct
supply of water by applicant to the individual residents of the society -
Applicant required to pay GST as applicable on Contract-I — In Re : Latest
Developers Advisory Ltd. (A.A.R. - GST - Raj.) ....................... 599
— Payments made at the direction of Committee, formed for Local Area
Development - Collection of amounts towards LAD funds by applicant
which form part of value of lease/rental services provided by the
applicant to the SPDs - Committee merely decides the usage of said fund
for the specific intended purpose and applicant makes the payments
accordingly - Committee merely gives direction to the applicant which is
not a transaction involving a supply of goods or services or both and not
receiving any consideration for the said directions and is not in the
course or furtherance of business - Therefore activity of giving direction
by Committee not amounts to supply of any service in terms of Section
7(1)(a) of Central Goods and Services Tax Act, 2017 - Entry No. 5 of
Notification No. 13/2017-C.T. (Rate) not applicable — In Re : Karnataka Solar
Power Development Corporation Ltd. (A.A.R. - GST - Kar.).................. 478
— to Autonomous bodies - Printing services - Printing and supply of annual
reports and receipt books - Amounted to supply of services - Serial No. 8
of Notification No. 12/2017-C.T. (Rate) only exempts supply of services
provided by State Government to another State Government, etc., but not
to autonomous bodies - Service classifiable under SAC 9989 and covered
under Serial No. 27 of Notification No. 11/2017-C.T. (Rate) - Taxable at 6
per cent. CGST and 6 per cent. SGST — In Re : Department of Printing, Stationery
and Publications (A.A.R. - GST - Kar.) ........................... 606

GST LAW TIMES  30th April 2020  231