Page 12 - GSTL_14th May 2020_Vol 36_Part 2

x GST LAW TIMES [ Vol. 36
Inter-State Sales (Contd.)
was more so as there was no acknowledgement, as specified in Section
51(3) of Sale of Goods Act, 1930 for termination of transit, by carrier to
buyer/his agent that former held goods on behalf of latter - Section 3 of
Central Sales Tax Act, 1956 — Commercial Taxes Officer v. Bombay Machinery Store
(S.C.) ......................................... 161
— Legal fiction created in first explanation to Section 3 of Central Sales Tax
Act, 1956 - Movement of goods from one State to another terminates on
delivery of goods to carrier for transmission - HELD : In this provision
there is no express or implied concept of constructive delivery - For
purposes of Section 3(b) of Central Sales Tax Act, 1956 movement of
goods terminate only when delivery is taken - There is no scope to
qualify “delivery” within this provision — Commercial Taxes Officer v. Bombay
Machinery Store (S.C.) .................................. 161
Inter-State supply - Goods purchased by applicant from dealer of Karnataka
and shipped directly to the township (location of the project) in
Karnataka - Supplier, i.e., dealer situated in Karnataka and recipient of
goods, i.e., applicant, being situated in the State of Rajasthan, the
impugned supply becomes inter-State supply, in terms of Section 7(1) of
Integrated Goods and Services Tax Act, 2017 - Further the said supply
gets covered under ‘Bill to - Ship to’ transaction, in terms of Section
10(1)(b) ibid and IGST has to be charged by the dealer in the relevant
invoice - However, the applicant also has to charge IGST in their invoice
addressed to M/s. Karnataka Cement Project (a unit of Shree Cement
Ltd.) — In Re : T & D Electricals (A.A.R. - GST - Kar.) ................... 239
— separate registration when not required - See under GST REGISTRATION . . 239
Intra-State supply - Goods purchased by applicant from dealer of Rajasthan
and shipped directly to the township (location of the project) in
Karnataka - Supplier, i.e., dealer in Rajasthan and the recipient of goods,
i.e., the applicant, both being situated in the same State of Rajasthan, the
impugned supply becomes intra-State supply, in terms of Section 8 of
Integrated Goods and Services Tax Act, 2017 - Further, the said supply
gets covered under ‘Bill to - Ship to’ transaction, in terms of Section
10(1)(b) ibid and CGST & SGST has to be charged by the dealer in the
relevant invoice - However, applicant has to charge IGST in their invoice
addressed to M/s. Karnataka Cement Project (a unit of Shree Cement
Ltd.) — In Re : T & D Electricals (A.A.R. - GST - Kar.) ................... 239
Jurisdiction to issue order for attachment of Bank account under GST - See
under BANK ACCOUNT .............................. 184
KERALA GENERAL SALES TAX ACT, 1963 :
— Section 44(4) - See under REFUND/REFUND CLAIM .............. 171
KERALA GOODS AND SERVICES TAX ACT, 2017 :
— Section 74 - See under DEMAND ......................... 181
Land’s conversion into integrated residential sub-plots, rate of GST - See
under CONVERSION OF LAND ......................... 228
Leasing of transponders - Rate of GST - Service of Leasing of Satellite
Transponders, covered under SAC 997319, falls under Entry No. 17(viii)
of Notification No. 8/2017-I.T. (Rate), as amended, and taxable @ 5%
IGST (i.e., 2.5% CGST and 2.5% KGST), as applicable on the supply of
like goods (transponder part of communication satellite) involving the
GST LAW TIMES  14th May 2020  12