Page 10 - GSTL_7th May 2020_Vol 36_Part 1

viii GST LAW TIMES [ Vol. 36
FINANCE ACT, 1994 :
— Section 65(19) - See under BENEFICIATION OF COAL ............. 77
— See also under MINING SERVICE .................... 77
— Section 65(105)(zx) - See under DEMAND .................... 62
— Section 65(105)(zzb) - See under MINING SERVICE ............... 77
— Section 65(105)(zzzy) - See under BENEFICIATION OF COAL ......... 77
— See also under MINING SERVICE .................... 77
— Section 65(105)(zzzzf) - See under DEMAND ................... 62
— See also under SURRENDER CHARGES ................. 62
— Section 67 - See under VALUATION (SERVICE TAX) .............. 77
— Section 83 - See under INTEREST ......................... 71
Gift offered along with goods not eligible for Input Tax Credit (ITC) - See
under INPUT TAX CREDIT (ITC) ......................... 135
Goods offered by way of gift not eligible for Input Tax Credit (ITC) - See
under INPUT TAX CREDIT (ITC) ......................... 135
GST Registration - Charitable trust - Applicant being engaged in
training/research relating to disaster prevention, mitigation and
management, is a charitable trust registered under the Bombay Public
Trust Act, 1950 - Applicant duly registered as a charitable trust under
Section 12AA as well as under Section 80G of Income-tax Act, 1961 and
therefore, entire income of applicant exempt from income-tax, even the
donations made to applicant are admissible deductions for donors under
Section 80G ibid - Activities of applicant relating to disaster prevention,
disaster mitigation and disaster management are activities relating to
“preservation of environment” as defined in clause 2(r) of Notification
No. 12/2017-C.T. (Rate) and considered as charitable activities -
Accordingly, activities of applicant, being registered under Section 12AA
ibid, exempt from tax under the GST Acts, by virtue of Entry No. 1 of the
Notification No. 12/2017-C.T. (Rate) - Consequently, applicant not liable
to registration in respect of charitable activities relating to preservation of
environment which attracts nil rate of GST, by virtue of Section 23(1)(a)
of Central Goods and Services Tax Act, 2017 — In Re : All India Disaster
Mitigation Institute (A.A.R. - GST - Guj.) ......................... 104
GST TARIFF
Chapter/Heading/Sub-heading/Tariff Item
— 3208 - See under TECHNICAL VARNISH/MEDIUM .............. 128
GST TRAN-1 - Ambit of technical difficulties in electronic filing - See under
INPUT TAX CREDIT ................................ 24
Heritage Walk services - Classification and rate of GST - See under
LAUNDRY SERVICES AND HERITAGE WALK SERVICES .......... 140
HSC Code 9963 11 - See under SUPPLY ....................... 140
HSC Code 9963 32 - See under SUPPLY ....................... 140
HSC Code 9964 12 - See under AIRPORT PICKUP AND DROP SERVICE .... 140
HSC Code 9997 99 - See under LAUNDRY SERVICES AND HERITAGE
WALK SERVICES .................................. 140
HSN Code 2201 - See under PURIFIED WATER ................... 115

GST LAW TIMES  7th May 2020  10