Page 6 - GSTL_30th April 2020_Vol 35_Part 5

iv GST LAW TIMES [ Vol. 35

Analysis of relief measures provided under GST law due to COVID-19
outbreak — Shuchi Agrawal ............................. J75
GST on Director’s remuneration — Kevin Shah .................... J80
Supplies to job worker is exempted but supply of services by job worker is
liable to GST — A case study — Ramesh Chandra Jena .............. J83

Court-room Highlights
News Desk

Subletting, leasing under GST ambit — Karnataka AAR Ruling .......... J87
Customs matters — Hearings to be held via video conference ........... J88
States seek GST Compensation beyond 2022 ..................... J88
Nagaland puts COVID Cess on Petrol, Diesel .................... J89
6-months GST payment freeze for worst-hit sectors, a lower rate for realty
among COVID options mulled ........................... J89
Government ban on export amounts to force majeure ................ J90

Departmental Clarifications Series C

Refunds — IGST refunds on exports-extension in SB005 alternate mechanism
— Facility of SB005 error correction in EDI system for Shipping Bills
extended upto 31-12-2019 — M.F. (D.R.) Circular No. 22/2020-Cus., dated
21-4-2020 ...................................... C25

Statute Section Series S

Central Tax Notification

Subject Notification Date Page
No.
CGST Rules, 2017 — Rule 13 and FORM GST 37/2020-C.T. 28-4-2020 S37
PMT-09 — Provisions to come into force
w.e.f. 21-4-2020

Case Law

Table of Cases Reported
Ajit Kumar Sahoo v. Executive Engineer Pattamundai Canal Division
Kendrapara (Ori.) .................................. 533
Brahmaputra Tele Productions Pvt. Ltd. v. State Bank of India (Gau.) ...... 536
Clay Craft India Pvt. Ltd. (A.A.R. - GST - Raj.) .................... 580
Cosme Costa & Sons (A.A.R. - GST - Goa) ...................... 590
Department of Printing, Stationery And Publications (A.A.R. - GST - Kar.) .... 606
Govind Agarwal v. State of U.P. (All.) ........................ 551
Hindustan Coca Cola Pvt. Ltd. v. Asstt. State Tax Officer SGST Deptt.,
Palakkad (Ker.) ................................... 545
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