Page 15 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] INDEX - 16th July, 2020 xiii
National Waterways Act, 2016 - See under TRANSPORTATION SERVICES
IN WATERWAY .................................. 388
Non-resident service providers providing service, RCM levy not applicable
prior to 18-4-2006, refund admissible as tax collected without authority of
law - See under REFUND/REFUND CLAIM .................. 314
NOTIFICATIONS :
— Notification No. 12/2003-S.T. - See under VALUATION (SERVICE TAX) ... 298
— Notification No. 1/2017-C.T. (Rate) - See under FUEL CONVERSION
ELECTRONIC PARTS FOR AUTOMOBILE ................... 359
— See also under HENNA POWDER .................... 335
— See also under PSYLLIUM HUSK POWDER .............. 329
— Notification No. 9/2017-I.T. (Rate) - See under GST REGISTRATION ..... 354
— Notification No. 11/2017-C.T. (Rate) - See under COMPOSITE SUPPLY ... 343
— See also under CONSTRUCTION .................... 378
— See also under MINING ......................... 413
— Notification No. 12/2017-C.T. (Rate) - See under GST REGISTRATION .... 354
— See also under TRANSPORTATION SERVICES IN WATERWAY . . 388
— Notification No. 20/2017-C.T. (Rate) - See under COMPOSITE SUPPLY ... 343
— Notification No. 24/2017-C.T. (Rate) - See under CONSTRUCTION
SERVICE ...................................... 396
— Notification No. 41/2017-C.T. (Rate) - See under HENNA POWDER ..... 335
— Notification No. 1/2018-C.T (Rate) - See under CONSTRUCTION ....... 378
Optical Fiber Cable laying by excavation of Trenches, 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
Original construction work to Government Authority not established,
benefit of Notification No. 24/2017-C.T. (Rate) not admissible - See under
CONSTRUCTION SERVICE ............................ 396
Outward supply from place of vendor to customer, taxability thereof - See
under MERCHANT TRADE TRANSACTION .................. 323
Place of supply - Question beyond jurisdiction of advance ruling - See under
ADVANCE RULING AUTHORITY........................ 393
— Question beyond jurisdiction of advance ruling - See under ADVANCE
RULING ....................................... 409
Plotted development of land, taxability under GST - See under
CONSTRUCTION SERVICE ............................ 352
Polyester Film - Heat Activated Ultra-Violet (HAUV) Polyester Film with
Adhesive Coating and UV Printing - Subject product nothing but a self-
adhesive film which is able to stick permanently to paper and classifiable
under Heading 3919 of GST Tariff - Said goods during import being
classified under Heading 3919 ibid and the same having been accepted
by applicant, change of classification cannot be applied for by them — In
Re : Security Printing and Minting Corporation of India Ltd. (A.A.R. - GST - Mah.) ....... 406
Prepared food, i.e., Fortified Rice Kernels, classification of - See under
FORTIFIED RICE KERNELS (FRK) ........................ 362

GST LAW TIMES  16th July 2020  15