Page 12 - GSTL_16th July 2020_Vol. 38_Part 3

x GST LAW TIMES [ Vol. 38
HSN Code 1211 90 32 - See under PSYLLIUM HUSK POWDER .......... 329
HSN Code 1904 90 00 - See under FORTIFIED RICE KERNELS (FRK) ....... 362
HSN Code 8708 99 00 - See under FUEL CONVERSION ELECTRONIC
PARTS FOR AUTOMOBILE ............................ 359
INLAND VESSEL ACT, 1917 :
— Section 2(b) - See under TRANSPORTATION SERVICES IN
WATERWAY .................................... 388
INLAND WATER WAYS AUTHORITY OF INDIA ACT, 1985 :
— Section 2(h) - See under TRANSPORTATION SERVICES IN
WATERWAY .................................... 388
Input Tax Credit - Appellant engaged in development of port based smart
city, i.e., Smart Industrial Port City (SIPC) within Gandhidham-Kandla-
Adipur Complex - Such project development being merely construction
of an immovable property, attract the provisions of clauses (c) and (d) of
sub-section (5) of Section 17 of Central Goods and Services Tax Act, 2017
which specifically deny input tax credit in respect of Works Contract
services or goods and services used for construction of an immovable
property - Accordingly, input tax credit not available on project
development services like Programme Management Consultancy,
Marketing Consultancy, Land levelling and other related works, Roads,
Water, Electricity, & Drainage Infrastructure and other related works for
development of SIPC, i.e., construction of an immovable property — In
Re : Deendayal Port Trust (A.A.R. - GST - Guj.) ....................... 339
— Services provided by applicant, a registered taxpayer, for transportation
of its employees by hiring commercially licensed vehicles - Applicant
eligible to claim ITC for the service supplied at 12% GST Rate if
conditions laid down in the second proviso to Section 17(5)(b) of Central
Goods and Services Tax Act, 2017 are satisfied - However, applicant not
being able to cite any law under which the service of providing the
facility of transportation to his employees is obligatory under any law,
therefore ITC will not be available to him — In Re : Prasar Bharti Broadcasting
Corporation of India (A.A.R. - GST - H.P.) ......................... 370
INTEGRATED GOODS AND SERVICES TAX ACT, 2017 :
— Section 2(6) - See under ADVANCE RULING .................. 409
— See also under ADVANCE RULING AUTHORITY ........... 393
— Section 2(10) - See under MERCHANT TRADE TRANSACTION ........ 323
— Section 13 - See under ADVANCE RULING ................... 409
— See also under ADVANCE RULING AUTHORITY ........... 393
Interest related income includible in computing aggregate turnover for GST
registration - See under GST REGISTRATION .................. 354
— Tax deposited in designated bank on time - Delayed credit in Government
Account due to technical glitches - Facts indicating that after paying GST
liability for month of August, 2017, mainly by depositing amount in
designated bank through internet banking, error erupted while filing
GSTR-3B return for said month due to technical glitches in system and
thus amount deposited was not reflected in Electronic Liability Register
as having been paid - Notwithstanding that return GSTR-1 for said
month was filed correctly, petitioner all along was being reflected as
defaulter in system due to error in GSTR-3B ibid - Petitioner’s numerous
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