Page 16 - GSTL_14th May 2020_Vol 36_Part 2

xiv GST LAW TIMES [ Vol. 36
REFUND/REFUND CLAIM :
— after substantial period of delay, interest @ 9% admissible from date of
filing of GST return - See under INTEREST .................... 175
— of deposit - Rate of interest thereon - In earlier orders of Apex Court
amount paid by assessee was ordered to be treated as a ‘Deposit’ and not
payment of ‘tax due’ till disposal of liz by High Court - Therefore, refund
of said amount on conclusion of case in favour of assessee and interest
thereon shall not be governed by statutory provisions of Kerala General
Sales Tax Act, 1963 but in terms of aforesaid orders - In view of above,
assessee entitled for interest @ 9% from date of deposit of amount and
not as granted by department in terms of statutory provisions -
Department directed to pay differential interest amount accordingly -
Section 44(4) of Kerala General Sales Tax Act, 1963 — MRF Ltd. v. State of
Kerala (S.C.) ...................................... 171
— of Service Tax under Notification No. 41/2007-S.T. - Export of goods -
Taxable services provided by commission agent located outside India -
Substantive requirements of clause 2(e) of Notification No. 41/2007-S.T.
of submitting the requisite documents within the time as stipulated must
be applied strictly - Limitation period to be computed from the date of
exports - Refund claim time-barred as having not been submitted within
the prescribed period of six months from the end of the relevant quarter
when the goods have said to have been exported — Kultar Exports v.
Commissioner of Central Excise, Delhi-I (Del.) ........................ 208
Registration - Conducting of various types of examinations by State
Examination Board for appointment, confirmation and promotion as
teachers in pre-primary, primary and secondary school, in
Government/Grant-in-Aid School, as Principal in Grant-in-Aid School,
etc. - Not services rendered to educational institutions - Benefit of
exemption not available to State Examination Board under Serial No.
66(b)(iv) to Notification No. 12/2017-C.T. (Rate) read with Notification
No. 2/2018-C.T. (Rate) - State Examination Board liable for registration
and activity rendered by it taxable - Section 23(1)(a) of Central Goods and
Services Tax Act, 2017 — In Re : State Examination Board (A.A.R. - GST - Guj.) ...... 244
— Separate registration in another State when not required for inter-State
supplies - See under GST REGISTRATION .................... 239
Renting of immovable property - Levy of GST - Recovery thereof from
Tenant - Undisputedly, GST is leviable on aforesaid services if annual
rent exceeds ` 20 lakh and same is recoverable from tenant - Accordingly,
tenant directed to pay GST @ 18% along with rent to owner, who shall
issue proper invoice mentioning rent, GST and recovery of arrears
thereof - GST so received will be transmitted to competent GST
authorities by petitioner as per law - Section 9 of Central Goods and
Services Tax Act, 2017 — K.N. Murthy v. Surender Bantia Premraj Surender Bantia
(Telangana) ....................................... 204
Residential sub-plots, rate of GST on conversion of Land - See under
CONVERSION OF LAND ............................. 228
Return - Transitional credit - Assessee permitted to file revised return due to
technical glitch in uploading correct figure of amount and inadvertent
error - See under INPUT TAX CREDIT ...................... 173
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