Page 234 - GSTL_30th April 2020_Vol 35_Part 5

704 GST LAW TIMES [ Vol. 35
TDS (Contd.)
S. No. 6 of Twelfth Schedule read with Article 243W of Constitution of
India - Since TDS is required to be deducted only on taxable supplies of
goods and services, no TDS is required to be deducted on aforesaid
exempted supply - Section 51 of Central Goods and Services Tax Act,
2017 — In Re : Dipak Kanti Mazumder Dynamic Engineers (A.A.R. - GST - W.B.) ....... 363
— requirement of - Supply of Solid Waste Management Services to
Municipality - Exempted Service - Applicant supplying only pure
services to Municipality inasmuch as services of collecting, compacting
and dumping solid waste/garbage is being supplied without supply of
any goods - Said pure service is exempt from GST under S. No. 3 of
Notification No. 12/2017-C.T. (Rate) by virtue of its being listed under S.
No. 6 of Twelfth Schedule read with Article 243W of Constitution of
India - Since TDS is required to be deducted only on taxable supplies of
goods and services, no TDS is required to be deducted on aforesaid
exempted supply - Section 51 of Central Goods and Services Tax Act,
2017 — In Re : Dolphin Techno Waste Management Pvt. Ltd. (A.A.R. - GST - W.B.) ...... 413
— under GST - Restrictions in respect of tender filed during pre-GST regime
- See under GST LEVY ................................ 3
Technology services transfer from abroad, scope of admissibility of
exemption from service tax to recipient to extent R & D Cess - See under
CESS ......................................... 123
Telecom Services - Credit admissible on interconnection usage charges - See
under CENVAT CREDIT .............................. 119
Tender filed during pre-GST regime, restrictions on tax deduction - See
under GST LEVY ................................... 3
Text books and printed materials supply to Government after printing
when amounting to supply/not amounting to supply - See under
PRINTING SERVICES ............................... 606
Time of supply - Applicant need to supply the LED Street Lights, during the
entire contract period as and when it is required and hence the impugned
supply becomes continuous supply of goods - Therefore, the value of the
goods in the impugned composite supply can’t be determined till the
completion of the contract period - Consideration received on monthly
basis, throughout the contract period, i.e., 7 years, on energy savings and
value of such invoice is equal to 90% of the energy savings - Time of
supply of goods in terms of Section 12(2)(a) of Central Goods and
Services Tax Act, 2017 is the date of issue of invoice by supplier and the
consideration is equal to the value of the invoice, the GST rate being 12%
- Sections 2(33) and 31 of Central Goods and Services Tax Act, 2017 — In
Re : Karnataka State Electronics Development Corporation Ltd. (A.A.R. - GST - Kar.) ....... 428
Time-limit for availment of transitional ITC under GST - See under INPUT
TAX CREDIT .................................... 84
— for payment of tax after detention of goods under GST - See under
NOTICE ....................................... 64
— Revision of ST-3 return, re-revision within time-limit is permissible - See
under CENVAT CREDIT OF SERVICE TAX ................... 188
GST LAW TIMES  30th April 2020  234