Page 235 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] SUBJECT INDEX 705
Trade Mark violation, bail when granted to GST registrant - See under BAIL ... 16
Trade Marks Act, 1999 - See under BAIL ........................ 16
Transaction value of goods supplied within India and billing done in
foreign currency, determination of - See under VALUATION (GST) ..... 486
Transfer of credit on transition to GST, re-revision of ST-3 return revised
earlier permissible within time-limit prescribed for revision - See under
CENVAT CREDIT OF SERVICE TAX ...................... 188
— of the business as a going concern is supply of service - See under
BUSINESS TRANSFER AGREEMENT ...................... 510
Transfer of Technology services from abroad, scope of admissibility of
exemption from service tax to recipient to extent R & D Cess - See under
CESS ......................................... 123
Transit seizure/detention of goods and vehicle, procedure for release
thereof - See under DETENTION/SEIZURE .................... 67
Transition from VAT to GST, effect on Works Contracts awarded by
Government prior to GST - See under WORKS CONTRACT .......... 533
Transitional credit not admissible for failing to file GST FORM TRAN-1 as
GSTN glitches not established - See under INPUT TAX CREDIT ....... 375
— under GST, time limit for availment - See under INPUT TAX CREDIT ...... 84
Transportation of goods from job worker’s premises to depot of principal
manufacturer, matter referred to Larger Bench on issue whether credit of
outward GTA service admissible to job worker - See under CENVAT
CREDIT ....................................... 300
Transportation services provided with own vehicles, liability of GST
thereon under GTA - See under GOODS TRANSPORT AGENCY
SERVICES ...................................... 346
— Received from Goods Transport Agency (GTA) - Recipient of services
liable to tax in terms of Notification No. 13/2017-C.T. (Rate) under
Reverse Charge Mechanism - Applicable rate of GST to be per item (iii) of
Serial No. 9 of Notification No. 11/2017-C.T. (Rate) as amended by
Notification No. 20/2017-C.T. (Rate) to be at 2.5 per cent. CGST and 2.5
per cent. SGST - Services received from service providers other than GTA
and courier agency - Classifiable under SAC 9965 covered under Serial
No. 18 of Notification No. 12/2017-C.T. (Rate) - Recipient not liable to
pay GST — In Re : Department of Printing, Stationery and Publications (A.A.R. - GST -
Kar.) ......................................... 606
Travellators - Scope of admissibility of ITC - See under INPUT TAX CREDIT . . 438
Tribunal has no power to grant refund beyond time-limit - See under
REFUND/REFUND CLAIM ........................... 129
Turnkey project - Works contract - Contract although a single contract but
activities clearly defined and segregated, with the values for each
segregated supply being duly stated - Supply of goods under works
contract included in the value of contract for supply of service only
where transfer of property in goods involved in the execution of contract
- Civil Works and Installation Services (installation, erection, testing and
commissioning) part of the contract regarded as works contract as per the
GST LAW TIMES  30th April 2020  235