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xii GST LAW TIMES [ Vol. 36
Literal interpretation of Statute, scope of - See under INTERPRETATION
OF STATUTE ..................................... 3
Maintainability of advance ruling application when fee paid only under
SGST but not under CGST - See under ADVANCE RULING
APPLICATION ................................... 92
Maintenance charges on Motor Vehicle for transport of Director and
Employees, ITC not admissible - See under INPUT TAX CREDIT (ITC) .... 135
Management of Investment under Unit Linked Insurance Plan (ULIP)
Service, Service Tax not leviable on surrender charges - See under
SURRENDER CHARGES FOR INSURANCE PLAN ............... 62
Medical Oxygen IP, classification of - See under DRUGS AND MEDICINES .... 3
Mining service applicable to beneficiation of coal - See under
BENEFICIATION OF COAL ............................ 77
— Beneficiation of coal - Beneficiation of coal whether part of mining or
covered under Business Auxiliary Services - In all enactments relating to
coal mining, washing of coal (beneficiation) treated as part of mining
activity - Washing an integral part of a mine as it involves ancillary
process - Beneficiation of coal definitely part of mining activity - Mining
service came into effect from 1-6-2007, washing of coal liable only from 1-
6-2007 - For period prior, Service Tax not leviable under Business
Auxiliary Services - Sections 65(19) and 65(105)(zzzy) of Finance Act,
1994 — Global Coal & Mining Pvt. Ltd. v. Commissioner of Service Tax, Delhi (Tri. - Del.) ... 77
Motor vehicle purchased for transport of Director and Employees, ITC not
admissible on insurance and maintenance charges - See under INPUT
TAX CREDIT (ITC) ................................. 135
NATIONAL LIST OF ESSENTIAL MEDICINES, 2011 :
— Section 1.1 - First Schedule - See under DRUGS AND MEDICINES ....... 3
Natural justice violated when order passed without considering assessee’s
request for extension of time - See under ADJUDICATION ........... 60
Nitrous Oxide IP, classification of - See under DRUGS AND MEDICINES ..... 3
NOTIFICATIONS :
— Notification No. 2/2017-C.T. (Rate) - See under PURIFIED WATER ...... 115
— Notification No. 12/2017-C.T. (Rate) - See under GST REGISTRATION .... 104
Order - Reasoned order must be issued for provisional attachment of bank
account under GST - See under ATTACHMENT ................. 15
ORISSA GOODS AND SERVICES TAX ACT, 2017 :
— Section 70 - See under INVESTIGATIONS .................... 23
Parallel investigations - Seized documents - Supply of copy thereof on start
of parallel investigations by State GST authorities - See under
INVESTIGATIONS ................................. 23
Pre-SCN consultations before issuing SCN, scope of - See under
ADJUDICATION .................................. 55
Preservation of environment activities undertaken by charitable trust,
registration under GST not required as activity is exempted from GST -
See under GST REGISTRATION .......................... 104
Procedure of adjudication and observance of natural justice - See under
ADJUDICATION .................................. 60

GST LAW TIMES  7th May 2020  14