Page 15 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] INDEX - 14th May, 2020 xiii
Notifications (Contd.)
— See also under REGISTRATION ..................... 244
— See also under VALUATION (GST) ................... 265
— Notification No. 2/2018-C.T. (Rate) - See under REGISTRATION ....... 244
— Notification No. 13/2018-C.T. (Rate) - See under FOOD AND
BEVERAGES SERVICES .............................. 221
— Notification No. 14/2018-C.T. (Rate) - See under VALUATION (GST) ..... 265
Opportunity of being heard not granted before confirming demand, natural
justice violated - See under DEMAND ...................... 181
Outdoor Catering Services, rate of GST - See under FOOD AND
BEVERAGES SERVICES .............................. 221
Particle Board, Bagasse based, rate of GST thereon - See under BAGASSE
BASED PARTICLE BOARD ............................ 230
Parts of communication satellite, classification of - See under
TRANSPONDERS ................................. 276
Provisional attachment of bank account, legality of continuation of
attachment after prescribed period - See under BANK ACCOUNT ...... 184
— of bank account, scope of issuing fresh order on expiry of earlier order -
See under BANK ACCOUNT ........................... 184
— of bank account under GST, jurisdiction to issue order thereof - See under
BANK ACCOUNT ................................. 184
— Only during pendency of any proceedings under Section 62, 63, 64, 67, 73
or 74 of Central Goods and Services Tax Act, 2017 - Attachment cannot be
made during proceedings under Section 71 ibid - In fact, no proceedings
could be instituted under Section 71 ibid as it talks about access to
business premises - Order of attachment under Section 83 ibid to be
quashed — Kanal Enterprise v. State of Gujarat (Guj.) .................. 206
Rate of GST on amusement services - See under AMUSEMENT SERVICES ... 291
— on Bagasse based particle board - See under BAGASSE BASED
PARTICLE BOARD ................................ 230
— on Construction services for electricity distribution - See under
CONSTRUCTION SERVICES ........................... 265
— on ‘Fanta Fruity Orange’ containing Carbon Dioxide as preservative - See
under FANTA FRUITY ORANGE ........................ 295
— on leasing of Satellite Transponders - See under LEASING OF
TRANSPONDERS ................................. 276
— on Mango Pulp - See under MANGO PULP ................... 247
Rate of Interest on refund of Deposit - See under REFUND/REFUND
CLAIM ....................................... 171
Raw milk - Exemption from GST admissible on chilling and packing of raw
milk - See under MILK, RAW MILK ....................... 211
Recovery from Tenant of GST levied under renting of immovable property
service - See under RENTING OF IMMOVABLE PROPERTY ......... 204

GST LAW TIMES  14th May 2020  15