Page 5 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] INDEX - 14th May, 2020 iii
Kanal Enterprise v. State of Gujarat (Guj.) ..................... 206
Kultar Exports v. Commissioner of Central Excise, Delhi-I (Del.) ........ 208
MRF Ltd. v. State of Kerala (S.C.) .......................... 171
National Dairy Development Board (App. A.A.R. - GST - Guj.) .......... 257
New Space India Ltd. (A.A.R. - GST - Kar.) ..................... 276
Prayagraj Dyeing & Printing Mills Pvt. Ltd. (A.A.R. - GST - Guj.) ......... 230
Rathi Iron & Steel Industries Ltd. v. Union of India (M.P.) ............ 173
Satyaja Infratech (A.A.R. - GST - Guj.) ........................ 228
State Examination Board (A.A.R. - GST - Guj.) .................... 244
Superstar Amusement Pvt. Ltd. (A.A.R. - GST - Guj.) ................ 291
T & D Electricals (A.A.R. - GST - Kar.) ........................ 239
Union of India v. Willowood Chemicals Pvt. Ltd. (Guj.) ............. 175
Universal Import Export (A.A.R. - GST - Guj.) .................... 247
Willowood Chemicals Pvt. Ltd.; See Union of India v. Willowood
Chemicals Pvt. Ltd. (Guj.) ............................. 175

SUBJECT INDEX

[CASE LAW : GST & SERVICE TAX]
Accommodation, food and beverages services, rate of GST - See under
FOOD AND BEVERAGES SERVICES ...................... 221
Advance ruling application - Maintainability of - Issue relating to
documents required to be carried by transporter of goods, when
purchased from (a) dealer in Rajasthan and (b) dealer in Karnataka and
shipped to Karnataka Cement Project (a unit of Shree Cement Ltd.) in
Karnataka not covered under the issue/s on which advance ruling can be
sought in terms of Section 97(2) of Central Goods and Services Tax Act,
2017 - No ruling is given to this question — In Re : T & D Electricals (A.A.R. -
GST - Kar.) ....................................... 239
Agricultural produce - Chilling and packing of raw milk does not change its
character of agriculture produce - See under MILK, RAW MILK ........ 211
Amusement services - Classification and rate of tax - Services Accounting
Code for the supply of amusement services in Amusement Park like
merry-go rounds and other rides shall be 99969/999691 (Other
amusement and recreational services/Amusement park and similar
attraction services) - Rate of CGST on supply of amusement services in
amusement park like merry-go rounds and other rides being made to
visitors shall be 9% according to Notification No. 11/2017-C.T. (Rate) and
9% as per the corresponding State Notification — In Re : Superstar Amusement
Pvt. Ltd. (A.A.R. - GST - Guj.) .............................. 291
Appeal to Appellate Authority - Difference of opinion - Service by
Governmental Authority - Renting of Immovable Property service
provided by National Dairy Development Board (NDDB) to an
educational institute created by it by way of trust - Whether eligible to
exemption under Serial No. 4 of Notification No. 12/2017-C.T. (Rate) -
Difference of opinion between Members of Appellate Authority - No
ruling can be issued in respect of question under appeal - Sections 16(2)
GST LAW TIMES  14th May 2020  5