Page 14 - GSTL_21st May 2020_Vol 36_Part 3

xii GST LAW TIMES [ Vol. 36
responsibility - Contract envisages installation, which involves civil
works to erect the structure for execution of the project in its entirety
thereby resulting in immovable property - Hence the total project
assigned to appellant is composite supply of works contract as envisaged
under Section 2(119) ibid and taxable @ 18% - Accordingly,
transportation services provided by the appellant being part of the whole
works contract will be taxable @ 18% as Works Contract services and will
not be eligible for the exemption as provided in Serial No. 18 of
Notification No. 12/2017-C.T. (Rate) and Notification No. 12/2017-State
Tax (Rate) — In Re : Siemens Ltd. (App. A.A.R. - GST - Mah.) ............... 467
Composition scheme - Eligibility - Supplier of goods and services - Assessee
eligible to be in scheme if turnover of his services do not exceed ten per
cent of turnover in a State or Union Territory in preceding financial year
or five lakh rupees, whichever is higher - Assessee, a registered
composition taxpayer not eligible to opt to pay tax under Notification
No. 2/2019-C.T. (Rate) and under State Notification (02/2019) No. FD 48
CSL 2017 - Assessee liable to pay tax on entire value at 3% CGST and 3%
KGST and cannot pay tax at 1% on supply of goods and 6% tax on supply
of services - Section 10 of Central Goods and Services Tax Act, 2017 — In
Re : Ghalib Iqbal Sheriff (A.A.R. - GST - Kar.) ........................ 398
Computer software supply is supply of goods - See under SOFTWARE ..... 411
Condonation of delay in filing appeal against cancellation of registration -
See under REGISTRATION CANCELLATION .................. 325
— in filing appeal before appellate authority, High Court has no power - See
under WRIT JURISDICTION ............................ 325
— in filing appeal before Commissioner (Appeals), High Court has no power
to condone delay - See under WRIT JURISDICTION ............... 305
— in filing appeal - See under APPEAL ........................ 338
Conflict between two special Acts where both contain non obstante clauses,
the said clause in the later Act will prevail - See under RECOVERY ...... 359
CONSTITUTION OF INDIA :
— Article 226 - See under ADJUDICATION ..................... 337
— See also under APPEAL TO FIRST APPELLATE AUTHORITY .... 338
— See also under DETENTION ....................... 353
— See also under REGISTRATION CANCELLATION .......... 325
— See also under VAT ASSESSMENT .................... 326
— See also under WRIT JURISDICTION ............... 305, 325
Contract - Interpretation of - Form of agreement not important, rather the
substance has to be seen - Parties may use any words they like to suit
their intention and it is therefore imperative that agreement may not be
taken as it is but its nature/substance has to be seen to arrive at the
correct conclusions — In Re : Siemens Ltd. (App. A.A.R. - GST - Mah.) .......... 467
Cross-examination cannot be claimed as matter of right - See under
ADJUDICATION .................................. 331
Delay in filing appeal against cancellation of registration, condonation
thereof - See under REGISTRATION CANCELLATION ............ 325
— in filing appeal before appellate authority, High Court has no power to
condone delay - See under WRIT JURISDICTION ................ 325
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