Page 4 - GSTL_14th May 2020_Vol 36_Part 2

ii GST LAW TIMES [ Vol. 36

Rule 86A & Blocking of Input Tax Credit — An analysis — Satish Aggarwal .... J25
Inhumane Levy of GST on Equipments & Aids of Disabled and Blind
Persons — Narendra Sharma ............................ J28
Composite supply and mixed supply — Rachit Agarwal ............... J32
Remuneration paid to directors — Applicability of GST provisions — Prakash
Shah .......................................... J38
Relaxations/Extensions of compliance deadlines announced by the
Department of Commerce in view of COVID-19 pandemic — Ramesh
Chandra Jena ..................................... J40

News Desk

Director’s salary exempt from GST : Karnataka AAR Ruling ............ J49
Government extends deadline to file GST returns .................. J50
HC : Airtel can claim ` 923 crore in refunds ...................... J50
National Anti-Profiteering Authority’s failure to lay down or standardize
methodology and procedure to determine instances of profiteering, taken
note by High Court — Notice issued ....................... J51
GST Valuation — Income Tax of 1% collected under Section 206C(1F) of
Income Tax Act, 1961 on sale of Motor Vehicle exceeding value of ` 10
lakh, whether includible in Transaction Value under Section 15 of CGST
Act? .......................................... J51
Molasses — Administrative charges — Vires of levy under U.P. Sheera
Niyantran Adhiniyam, 1964 after introduction of GST .............. J52

DEPARTMENTAL CLARIFICATIONS
Departmental Clarifications Series C

Implementation of provisions of GST Laws — Certain challenges faced by
registered persons — Clarification — C.B.I. & C. Circular No. 138/08/2020-
GST, dated 6-5-2020 ................................. C3

Case Law

Table of Cases Reported

Ahnas Mohammed v. Asstt. State Tax Officer, SGST Deptt., Kollam (Ker.) ... 181
Amazonite Steel Pvt. Ltd. v. Union of India (Cal.) ................. 184
Bombay Machinery Store; See Commercial Taxes Officer v. Bombay
Machinery Store (S.C.) ............................... 161
Commercial Taxes Officer v. Bombay Machinery Store (S.C.) ........... 161
Global Ceramics Pvt. Ltd. v. Union of India (Gau.) ................. 180
Gujarat Co-Op. Milk Marketing Federation Ltd. v. Union of India (Guj.) .... 211
Gujarat Energy Transmission Corpn. Ltd. (A.A.R. - GST - Guj.) ........... 265
Gurukrupa Hospitality Services (A.A.R. - GST - Guj.) ................ 221
Hindustan Coca-Cola Beverages Pvt. Ltd. (App. A.A.R. - GST - Guj.) ....... 295
K.N. Murthy v. Surender Bantia Premraj Surender Bantia (Telangana) ..... 204
GST LAW TIMES  14th May 2020  4