Page 24 - GSTL_21st May 2020_Vol 36_Part 3

xxii GST LAW TIMES [ Vol. 36
Central Goods and Services Tax Act, 2017 — In Re : Sri Malai Mahadeshwara
Swamy Kshethra Development Authority (A.A.R. - GST - Kar.) ................ 435
Tender for right to collect charges and provide services - Transfer of right to
provide services against consideration to be received by acceptor, for
consideration - Provision of particular service and transfer of right to
perform service are different and these transfers of rights to collect
consideration for particular service by recipient of contract given by
assessee would be supply of services falling under SAC 9997 - Liable to
tax at 9% under CGST and at 9% under KGST as Serial No. 35 of
Notification No. 11/2017-C.T. (Rate) and 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
Transaction value - Subsidy to farmers distributed to supplier includible in
assessable value - See under VALUATION (GST) ................ 450
Transfer of adjudication to Higher Rank Officer, scope of - See under
ADJUDICATION .................................. 337
Transitional credit - Redressal for non-filing of Form GST TRAN by 27-12-
2017 - See under INPUT TAX CREDIT ...................... 334
Trial - Procedure - Whatsapp Video Call or any other application through
video mode - Advantages - Such mode can be implemented in cases
pertaining to encroachments on roads, water bodies, poramboke lands,
Tanks, illegal constructions, OSR, Parks, etc. to ensure that
Officials/Authorities discharge their work without any extraneous
consideration — Choe Jae Won v. Pr. Secretary, Govt. of Tamil Nadu (FAC), Public
(Foreigners-I) Deptt., Chennai (Mad.) ........................... 353
VALUATION (GST) :
— Sale of second hand goods - Difference between Sale and purchase price -
Purchase of used jewellery and sale after cleaning and polishing them -
No conversion into bullion or new jewellery - No change in form or
nature of goods - Subject to condition of invoicing them as “second hand
jewellery”, valuation of supply of second hand jewellery to be made as
prescribed in sub-rule (5) of Rule 32 of Central Goods and Services Tax
Rules, 2017 — In Re : Attica Gold Pvt. Ltd. (A.A.R. - GST - Kar.) .............. 445
— Transaction value - Subsidy to farmers granted by
Agriculture/Sericulture Department of State Government under Pradhan
Mantri Krishi Sinchai Yojana (PMKSY) Scheme or any other
Central/State Government approved schemes but disbursed to supplier -
Price sole consideration for supply - Value of supply shall include
subsidies directly linked to price, excluding subsidies provided by
Government - Liability of farmer with supplier for supply received by
him will get extinguished only when supplier receives consideration -
Immaterial from whom he actually receives amount and amount received
in only credited against liability of farmer with him - Amount of
assistance received by farmer or on account of farmer from Government
Department having no bearing on price and value of supply made by
supplier to farmer - Not covered under Section 15(2)(e) of Central Goods
and Services Tax Act, 2017 - No question of excluding amount of
assistance or subsidy received from transaction value or value of taxable
supply - Question of entitlement of refund does not arise — In Re : Megha
Agrotech Pvt. Ltd. (A.A.R. - GST - Kar.) .......................... 450
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