Page 7 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] INDEX - 14th May, 2020 v
Central Goods and Services Tax Act, 2017 (Contd.)
— Section 3 - See under BANK ACCOUNT ..................... 184
— Section 5(2) - See under BANK ACCOUNT ................... 184
— Section 8 - See under MILK, RAW MILK ..................... 211
— Section 9 - See under RENTING OF IMMOVABLE PROPERTY ........ 204
— Section 15 - See under VALUATION (GST) ................... 265
— Section 16(2) - See under APPEAL TO APPELLATE AUTHORITY ...... 257
— Section 22 - See under GST REGISTRATION ................... 239
— Section 23(1)(a) - See under REGISTRATION .................. 244
— Section 34 - See under LEASING OF TRANSPONDERS ............ 276
— Section 54 - See under INTEREST ......................... 175
— Section 56 - See under INTEREST ......................... 175
— Section 62 - See under PROVISIONAL ATTACHMENT ............ 206
— Section 63 - See under PROVISIONAL ATTACHMENT ............ 206
— Section 64 - See under PROVISIONAL ATTACHMENT ............ 206
— Section 67 - See under PROVISIONAL ATTACHMENT ............ 206
— Section 71 - See under PROVISIONAL ATTACHMENT ............ 206
— Section 73 - See under PROVISIONAL ATTACHMENT ............ 206
— Section 74 - See under DEMAND ......................... 181
— See also under PROVISIONAL ATTACHMENT ............ 206
— Section 83 - See under BANK ACCOUNT .................... 184
— See also under INTERPRETATION OF STATUTE ........... 184
— See also under PROVISIONAL ATTACHMENT ............ 206
— Section 97(2) - See under ADVANCE RULING APPLICATION ........ 239
— Section 101(3) - See under APPEAL TO APPELLATE AUTHORITY ...... 257
— Section 140 - See under INPUT TAX CREDIT ................ 173, 180
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 94 - See under INTEREST .......................... 175
— Rule 159 - See under BANK ACCOUNT ..................... 184
CENTRAL SALES TAX ACT, 1956 :
— Section 3, scope of - See under INTER-STATE SALES .............. 161
— Section 3(b) - See under INTER-STATE SALES ................. 161
Chilling and packing of raw milk, exemption from GST admissible - See
under MILK, RAW MILK ............................. 211
Classification of amusement services - See under AMUSEMENT SERVICES . . 291
— of Construction services for electricity distribution - See under
CONSTRUCTION SERVICES ........................... 265
— of ‘Fanta Fruity Orange’ containing Carbon Dioxide as preservative - See
under FANTA FRUITY ORANGE ........................ 295
— of goods - Definition from different statute - Cannot be applied
mechanically — In Re : Hindustan Coca-Cola Beverages Pvt. Ltd. (App. A.A.R. - GST -
Guj.) ......................................... 295
— of Mango Pulp - See under MANGO PULP .................... 247
GST LAW TIMES  14th May 2020  7