Page 236 - GSTL_30th April 2020_Vol 35_Part 5

706 GST LAW TIMES [ Vol. 35
contract - In the supply of equipment for sub-station and transmission
line, transfer of property is not in the execution of a works contract -
Consequently, in the supply of equipment for sub-station and
transmission line, the supply is that of goods and accordingly the rates
given in Notification No. 1/2017-C.T. (Rate) applicable - Further, in the
case of erection, testing and commissioning, as well as in civil work for
sub-station, the supply to be taxable as service and rates applicable to a
works contract shall apply — In Re : Vihan Enterprises (A.A.R. - GST - M.P.) ...... 241
Underconstruction building sale is supply of service, exemption admissible
- See under BUSINESS TRANSFER AGREEMENT ................ 510
Undivided share of land - Commercial property including undivided share
of land along with goods used therein acquired under composite
contract, valuation thereof for service tax - See under VALUATION
(SERVICE TAX) ................................... 52
Unit Container - Meaning of unit quantity not necessarily refers to weight in
kilograms only - Unit of quantity of a given item depends upon the
nature of the item in question and the form in which it is supplied and
the use it is intended to be put to - Weight in Kgs. cannot be the primary
and the only determinant of unit quantity when emphasis laid on supply
of chicken in natural shape which naturally has to be quantified
primarily in numbers and, therefore the weight of supply in the
secondary packing, though pre-determined, has to be specified in a range
suitable for accommodating the weight of the birds - Notification No.
1/2017-C.T. (Rate) as amended — In Re : Gitwako Farms (India) Private Limited
(App. A.A.R. - GST - Raj.) ................................ 312
Unit packing - Carcass of chicken supplied in frozen state in unit packing,
exemption from GST not admissible - See under FOOD FROZEN
CHICKEN ...................................... 312
Unjust enrichment established, refund not admissible - See under
REFUND/REFUND CLAIM ............................ 200
Unreasonable order of CESTAT, strictures issued - See under STRICTURES ... 183
UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 :
— Section 129 - See under INTERPRETATION ................... 67
— Section 129(3) - See under DETENTION/SEIZURE ............... 67
Validity of levy of IGST on imports under EPCG Scheme - See under
IMPORT ....................................... 261
VALUATION (GST) :
— Development of land on behalf of land owner - Cost of execution of the
development of land including the cost of fee payable to the architects,
contractors, staff, workmen, etc. to be borne by the applicant and
applicant entitled to recover the cost from the purchasers of the plots as
per agreement - Entire consideration being received in money form and
applicant getting paid for their services only upon the sale of the plots -
Consideration equal to 40% of the sale amount received by applicant
constitutes the consideration for the services provided by applicant
and to be regarded as the taxable supply in terms of Section 15 of
GST LAW TIMES  30th April 2020  236