Page 10 - GSTL_16th July 2020_Vol. 38_Part 3

viii GST LAW TIMES [ Vol. 38
proceedings with regard to alleged undervaluation - Sections 129 and 130
of Central Goods and Services Tax Act, 2017 — K.P. Sugandh Ltd. v. State of
Chhattisgarh (Chhattisgarh) ................................ 317
Development of land - Taxability to GST of plotted development of land -
See under CONSTRUCTION SERVICE ...................... 352
— of port based smart city, ITC not admissible on various services used as
project is for construction of immovable property - See under INPUT
TAX CREDIT .................................... 339
Electronic Parts for fuel conversions for automobile, classification and rate of
GST - See under FUEL CONVERSION ELECTRONIC PARTS FOR
AUTOMOBILE ................................... 359
Employees transportation by hiring commercially licensed vehicles, ITC not
admissible - See under INPUT TAX CREDIT (ITC) ................ 370
E-way Bill accompanying vehicle, detention and seizure of goods in transit
on the ground of undervaluation not sustainable - See under
DETENTION .................................... 317
Excavation of trenches for laying optical fiber cable, benefit of Notification
No. 24/2017-C.T. (Rate) not admissible in absence of original
construction work to Government Authority - See under
CONSTRUCTION SERVICE ............................ 396
Exclusion of value of goods and materials sold by service provider to
service recipient, scope of - See under VALUATION (SERVICE TAX) ..... 298
Exempted supply of service provided by way of interest related income
includible while computing aggregate turnover for GST registration - See
under GST REGISTRATION ............................ 354
Exemption not admissible under Transportation services on Transportation
of goods from Magdalla Port to its General Lighterage Area (Anchoring
Point of Mother Vessel) or vice versa - See under TRANSPORTATION
SERVICES ...................................... 388
Export of services depending upon Place of supply, question beyond
jurisdiction of advance ruling - See under ADVANCE RULING ........ 409
— depending on place of supply, question beyond jurisdiction of advance
ruling - See under ADVANCE RULING AUTHORITY ............. 393
FINANCE ACT, 1994 :
— Section 66A - See under REFUND/REFUND CLAIM .............. 314
— Section 67 - See under VALUATION (SERVICE TAX) .............. 298
— Section 83 - See under REFUND/REFUND CLAIM ............... 314
Fortified Rice Kernels (FRK) - Prepared food - Product made from rice and
micronutrient premix after undergoing specific mechanical and chemical
processing - To manufacture FRK, natural rice to be converted into rice
flour - Change in essential characteristics of rice upon conversion into
flour and no grain remain present in product - Preparation of product out
of rice flour cannot be classified in any of heading of Chapter 10 in terms
of Chapter Note 1(A) of GST Tariff - Supply of FRK to various
millers/suppliers by appellant with instruction “this product should be
first mixed (blended) with traditional rice in ratio of 1:100 and then the
mixed rice is cooked and consumed” - Such instruction amounted to
admission by appellant that FRK different from traditional rice and to be
used for blending in traditional rice - FRK does not fall in category of
“Puffed rice, commonly known as Muri, flattened or beaten rice,
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