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xviii GST LAW TIMES [ Vol. 36
Notifications (Contd.)
— See also under SEVA CHARGES ..................... 435
— Notification No. 12/2017-State Tax (Rate) - See under COMPOSITE
SUPPLY ....................................... 467
— Notification No. 45/2017-C.T. (Rate) - See under SOFTWARE ......... 411
— Notification No. 47/2017-I.T. (Rate) - See under SOFTWARE .......... 411
— Notification No. 6/2018-C.T. (Rate) - See under BRAN .............. 404
— Notification No. 2/2019-C.T. (Rate) - See under COMPOSITION
SCHEME ....................................... 398
— State Notification (02/2019) No. FD 48 CSL 2017 - See under
COMPOSITION SCHEME ............................. 398
Offence under GST, interim bail not granted - See under BAIL ........... 339
Order for detention of vehicle and goods, scope of appeal thereagainst - See
under APPEALABLE ORDER ........................... 370
Parched gram, classification and rate of GST - See under VEGETABLES ..... 380
Poha Bran, classification and rate of GST - See under BRAN ............ 404
Powers of High Court in condoning delay in filing appeal before
Commissioner (Appeals) - See under WRIT JURISDICTION .......... 305
Prasadam sold by religious place - Exempted from tax as per Serial No. 98
of Notification No. 2/2017-C.T. (Rate) and Serial No. 98 of Notification
(02/2017) No. FD 48 CSL 2017 - Sale of goods other than prasadam like
cloth bags, and other articles liable to tax at appropriate rates applicable
to those goods — In Re : Sri Malai Mahadeshwara Swamy Kshethra Development
Authority (A.A.R. - GST - Kar.) .............................. 435
Procedure for online trial - See under TRIAL .................... 353
Puffed gram, classification and rate of GST - See under VEGETABLES ...... 380
Purchase of second hand goods under marginal scheme, scope of eligibility
of ITC - See under INPUT TAX CREDIT ..................... 445
Rate of GST on parched/puffed gram - See under VEGETABLES ......... 380
— on Poha or Avalakki Bran or Bran of beaten rice - See under BRAN ....... 404
— on providing accommodation to pilgrims in precincts of religious place -
See under RENTING OF PRECINCTS OF RELIGIOUS PLACE ......... 435
— on renting of commercial shops in precincts of religious place - See under
RENTING OF PRECINCTS OF RELIGIOUS PLACE ............... 435
— on temple entry fee - See under TEMPLE ENTRY FEE .............. 435
— on 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
— on Works Contract service as composite supply - See under COMPOSITE
SUPPLY ....................................... 467
Recovery of amount for Provident Fund contributions and damages -
Section 11 of Employees Provident Fund and Miscellaneous Provisions
Act, 1952 although contains a non obstante clause creating a first charge
to claim for Provident Fund dues over all other debts, there is also a non
obstante clause in Section 31B of Recovery of Debts and Bankruptcy Act,
1993 and Section 26E of Securitisation and Reconstruction of Financial
Assets and Enforcement of Security Interest Act, 2002 - Former statute is
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