Page 23 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] INDEX - 21st May, 2020 xxi
Sale of second hand goods, valuation thereof - See under VALUATION
(GST) ........................................ 445
Second hand goods purchase under marginal scheme, scope of eligibility of
ITC - See under INPUT TAX CREDIT ...................... 445
— valuation on sale thereof - See under VALUATION (GST) ........... 445
SECURITISATION AND RECONSTRUCTION OF FINANCIAL ASSETS
AND ENFORCEMENT OF SECURITY INTEREST ACT, 2002
(SARFAESI ACT, 2002) :
— Section 26E, scope of - See under RECOVERY .................. 359
Service of tonsuring heads of devotees, classification and rate of GST - See
under SUPPLY OF SERVICE ........................... 435
Seva charges - Supply of services - Collection of seva charges and collection
of special darshan charges - Seva services are not in course or furtherance
of business - Not covered under scope of supply - Services exempted in
terms of Serial No. 13(a) of Notification No. 12/2017-C.T. (Rate) and
Notification (12/2017) No. FD 48 CSL 2017 - Section 7 of Central Goods
and Services Tax Act, 2017 — In Re : Sri Malai Mahadeshwara Swamy Kshethra
Development Authority (A.A.R. - GST - Kar.) ........................ 435
Software - Goods - Computer software provided by applicant pre-
developed or pre­designed software and made available through the use
of encryption keys, thereby satisfying all conditions of being ‘goods’ -
Further, such goods being used only with the aid of a computer are
“computer software” and more specifically covered under “Application
Software” - Hence, supply made by applicant covered under “supply of
goods” and the goods supplied are covered under HSN Code 8523 -
Benefits of Notification Nos. 45/2017-C.T. (Rate) and 47/2017-I.T. (Rate)
applicable to the supplies made if the same are made to recipients
covered under Column (2) and if the conditions as specified in Column
(4) of the said Notifications are satisfied — In Re : Solize India Technologies Pvt.
Ltd. (A.A.R. - GST - Kar.) ................................ 411
Software error in system, assessment based on mismatch report annulled -
See under ASSESSMENT ............................. 377
ST-3 returns - See under ADJUDICATION ..................... 331
Sub-judice issue - AAR has no jurisdiction to pronounce ruling - See under
ADVANCE RULING ................................ 384
Supply of service - Auction for collection of vehicle entry fees/service of
tonsuring heads of devotees/right to collect service charges/right to
collect charges for vahana pooja - All covered as supply of services falling
under SAC 9997 - Liable to GST in term of Serial No. 35 of Notification
No. 11/2017-C.T. (Rate) at 9% under CGST and at 9% under KGST in
terms of Serial No. 35 of Notification (11/2017) No. FD 48 CSL 2017 -
Section 7 of Central Goods and Services Tax Act, 2017 — In Re : Sri Malai
Mahadeshwara Swamy Kshethra Development Authority (A.A.R. - GST - Kar.) ......... 435
Technical glitches in filing appeal to appellate authority, limitation thereof -
See under APPEAL TO FIRST APPELLATE AUTHORITY ........... 338
Temple entry fee - Collection of entry fees/charges - Fee charge for
providing access to temple - Access as provided to temple premises and
not to road or bridge - Activity to liable to tax at 9% under CGST and at
9% under KGST, as per Serial No. 11(ii) of Notification No. 11/2017-C.T.
(Rate) and Notification (11/2017) No. FD 48 CSL 2017 - Section 7 of
GST LAW TIMES  21st May 2020  23