Page 18 - GSTL_ 28th May 2020_Vol 36_Part 4

xvi GST LAW TIMES [ Vol. 36
Rules have overriding effect over C.B.I. & C. Circular - See under
DEPARTMENTAL INSTRUCTIONS ....................... 530
Salary of partner, scope of inclusion in determining aggregate turnover for
GST registration - See under REGISTRATION (GST) .............. 596
Sale of shares - Dividend on shares and capital gain/loss on sale of shares,
scope of inclusion in determining aggregate turnover for GST registration
- See under REGISTRATION (GST) ........................ 596
Search and seizure proceedings by GST officers violating statutory
provisions and fundamental rights, officers liable for action under IPC -
See under GST .................................... 498
Seizure and search proceedings by GST officers violating statutory
provisions and fundamental rights, officers liable for action under IPC -
See under GST .................................... 498
SEZ unit/developers not eligible to claim refund of unutilized ITC of non-
SEZ suppliers making zero-rated supply - See under REFUND/REFUND
CLAIM ........................................ 538
Share of profit from partnership firm, scope of inclusion in determining
aggregate turnover for GST registration - See under REGISTRATION
(GST) ......................................... 596
Software contained DVD/CD supply along with end-user licence, taxability
under GST - See under DVDS/CDS ........................ 602
Strictures against revenue officers - Enforcing penalty provisions - They
should be well versed with statutory provisions and scope/limits of their
power - They cannot plead ignorance of law to justify their illegal actions
- They cannot act on the basis of presumptions or past precedents under
previous enactment - Higher officer are expected to reprimand
subordinate officers for their unauthorised actions and not try to shield
them — Paresh Nathalal Chauhan v. State of Gujarat (Guj.) ................. 498
Turnover - Aggregate turnover for registration under GST, scope of
inclusion of incomes from different sources - See under REGISTRATION
(GST) ......................................... 596
— Insurance policies maturity proceeds, scope of inclusion in determining
aggregate turnover for GST registration - See under REGISTRATION
(GST) ......................................... 596
UHT Sterilized Flavoured Milk, classification thereof - See under MILK ..... 582
Zero-rated supplies made to SEZ, refund of unutilized ITC of non-SEZ
suppliers not admissible to SEZ unit - See under REFUND/REFUND
CLAIM ........................................ 538

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