Page 13 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] INDEX - 21st May, 2020 xi
Central Goods and Services Tax Act, 2017 (Contd.)
— Section 50 - See under INTEREST ......................... 343
— Section 69 - See under BAIL ............................ 339
— Section 73 - See under ASSESSMENT ....................... 377
— See also under INTEREST ........................ 343
— Section 74 - See under INTEREST ......................... 343
— Section 79 - See under INTEREST ......................... 343
— Section 98 - See under ADVANCE RULING ................... 384
— Section 107 - See under APPEAL TO FIRST APPELLATE AUTHORITY ... 338
— See also under REGISTRATION CANCELLATION .......... 325
— Section 129 - See under APPEALABLE ORDER ................. 370
— Section 129(3) - See under APPEALABLE ORDER ................ 370
— Section 132 - See under BAIL ........................... 339
— Section 140 - See under INPUT TAX CREDIT .................. 334
— Section 142(1) - See under REFUND/REFUND CLAIM ............. 373
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 32(5) - See under INPUT TAX CREDIT ................... 445
— See also under VALUATION (GST) ................... 445
Classification of Accommodation services - See under ACCOMMODATION
SERVICES ...................................... 462
— of collection of vehicle entry fees/service of tonsuring heads of
devotees/right to collect service charges/right to collect charges for
vahana pooja - See under SUPPLY OF SERVICE................. 435
— of parched/puffed gram - See under VEGETABLES ............... 380
— of Poha or Avalakki Bran or Bran of beaten rice - See under BRAN....... 404
CODE OF CRIMINAL PROCEDURE, 1973 :
— Section 439 - See under BAIL ........................... 339
Collection of vehicle entry fees, classification and rate of GST - See under
SUPPLY OF SERVICE ............................... 435
Commercial shops renting in precincts of religious place, taxability thereof -
See under RENTING OF PRECINCTS OF RELIGIOUS PLACE ........ 435
Commissioner of State Tax, Chennai, Circular No. 3/2019 (Q1/39643/2018) -
See under INPUT TAX CREDIT (ITC) ...................... 333
Composite supply - Works contract - Joint Venture responsible to ensure
execution of all the six contracts to achieve successful completion
notwithstanding the award of work under six separate contracts and
notwithstanding the break-up of the Contract Price - Contract being, at
all times, covered by cross fall breach clause, i.e., any breach in any part
of the Contract shall be treated as a breach of the entire contract, the two
contracts for supply of goods and supply of services are inextricably
linked together - From the terms of the contract it is crystal clear that
contract of transportation of goods not to be considered in isolation but to
be read along with the contract of supply of goods, performance of both
of these contracts being interdependent and naturally bundled resulting
into composite supply of goods and services under Section 2(30) of
Central Goods and Services Tax Act, 2017 with single source
GST LAW TIMES  21st May 2020  13