Page 7 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] INDEX - 7th May, 2020 v
Bombay Public Trust Act, 1950 - See under GST REGISTRATION ........ 104
Bromine chemicals manufacture - ITC admissible on construction of Bunds
and Crystallizers on making zero-rated supply - See under INPUT TAX
CREDIT (ITC) ..................................... 94
“Bunds” constructed and used in manufacture of salt and bromine
chemicals, ITC admissible on making zero rated supply - See under
INPUT TAX CREDIT (ITC) ............................. 94
Business Auxiliary Services not applicable to beneficiation of coal - See
under MINING SERVICE .............................. 77
C.B.E. & C. Letter D.O.F. No. 334/1/2010-TRU, dated 26-2-2010 - See under
DEMAND ....................................... 62
CENTRAL EXCISE ACT, 1944 :
— Section 11BB - See under INTEREST ........................ 71
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— Section 2(30) - See under PURIFIED WATER ................... 115
— Section 8 - See under PURIFIED WATER ..................... 115
— Section 16(1) - See under INPUT TAX CREDIT (ITC) .............. 126
— Section 17(1) - See under INPUT TAX CREDIT (ITC) .............. 126
— Section 17(5)(a) - See under INPUT TAX CREDIT (ITC) ............. 135
— Section 17(5)(c) - See under INPUT TAX CREDIT (ITC) .............. 94
— Section 17(5)(d) - See under INPUT TAX CREDIT (ITC).............. 94
— Section 17(5)(h) - See under INPUT TAX CREDIT (ITC)............. 135
— Section 23(1)(a) - See under GST REGISTRATION ................ 104
— Section 70 - See under INVESTIGATIONS ..................... 23
— Section 75 - See under ADJUDICATION ...................... 55
— Section 83 - See under ATTACHMENT ....................... 15
— Section 97 - See under ADVANCE RULING APPLICATION ........... 92
— Section 140(1) - See under INPUT TAX CREDIT ................ 19, 24
— Section 164(2) - See under INPUT TAX CREDIT .................. 24
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 104 - See under ADVANCE RULING APPLICATION ............ 92
— Rule 117, vires of - See under INPUT TAX CREDIT .............. 19, 24
— Rule 117(1) - See under INPUT TAX CREDIT ................... 24
— Rule 117(1A) - See under INPUT TAX CREDIT .................. 24
— Rule 159 - See under ATTACHMENT ........................ 15
Charitable trust engaged in activities relating to preservation of
environment not required to take registration as activity exempted from
GST - See under GST REGISTRATION ...................... 104
Classification of Airport Pickup and Drop services - See under AIRPORT
PICKUP AND DROP SERVICE .......................... 140
— of goods - HSN Explanatory Notes - Safe guide to resolve dispute on tariff
classification is internationally accepted nomenclature emerging from
Harmonised System of Nomenclature (HSN) - HSN Explanatory Notes
are dependable guide for interpretation of Customs Tariff — In Re : Flint
Group India Private Limited (A.A.R. - GST - Guj.) ..................... 128
GST LAW TIMES  7th May 2020  7