Page 17 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] INDEX - 14th May, 2020 xv
SALE OF GOODS ACT, 1930 :
— Section 51(3) - See under INTER-STATE SALES ................. 161
Satellite Transponders - Classification and rate of GST on leasing thereof -
See under LEASING OF TRANSPONDERS ................... 276
Separate registration in another State when not required for inter-State
supplies - See under GST REGISTRATION ................... 239
Strict construction of Statute - See under INTERPRETATION OF STATUTE . . 184
Strictures against Department - Order of demand of tax and penalty passed
without affording opportunity of hearing - Direction to observe cannons
of natural justice — Ahnas Mohammed v. Asstt. State Tax Officer, SGST Deptt., Kollam
(Ker.) ......................................... 181
Tax Administration cannot interpret legislative provisions based on their
own perception of trade practise - See under INTERPRETATION OF
STATUTES ..................................... 161
Technical glitch in uploading correct figure of amount and inadvertent error
made by assessee in filing Form GST TRAN-1, revised Form directed to
be filed - See under INPUT TAX CREDIT .................... 173
Technical/system error and failure in filing/uploading a declaration
electronically in Form GST Tran-1, Nodal officer directed to look into
matter - See under INPUT TAX CREDIT ..................... 180
Tenant liable to pay GST leviable under Renting of Immovable Property
service - See under RENTING OF IMMOVABLE PROPERTY ......... 204
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
— Nodal officer directed to sort out issue of inadvertent wrong filing of
Form GST TRAN-1 - See under INPUT TAX CREDIT .............. 180
Transmission of Electricity services by Government company, levy of GST
on other charges recovered from customers - See under ELECTRICITY
SERVICES ...................................... 265
— value of Construction services and other charges not includible in
assessable value - See under VALUATION (GST) ................ 265
Transponders for Satellite, classification and rate of GST on leasing thereof -
See under LEASING OF TRANSPONDERS ................... 276
— Parts of communication satellite - Essential/Significant features of
amplification and frequency conversion are done by the key payload of
the communication satellite, i.e., the transponder, therefore,
‘transponders’ becomes an integral part of communication satellite,
without which the communication satellite becomes defunct -
Transponder cannot form part of ground segment but is essentially a part
of space segment and used solely or principally with the communication
satellite falling under Heading 8802 of Customs Tariff Act, 1975 and not
excluded by the terms of Note 2 to Section-XVII ibid - Moreover,
transponders not more specifically classified elsewhere in the Tariff -
Communication Satellite Transponders are appropriately classifiable
under Heading 8803 ibid more specifically under Tariff Item 8803 90 00 of
Customs Tariff Act, 1975 — In Re : New Space India Ltd. (A.A.R. - GST - Kar.) ..... 276
GST LAW TIMES  14th May 2020  17