Page 17 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] INDEX - 16th July, 2020 xv
Show Cause Notice issued and pending on question raised, AAR has no
jurisdiction to maintain application - See under ADVANCE RULING
APPLICATION ................................... 373
Smart Industrial Port City project - ITC not admissible on various services
used as project is for construction of immovable property - See under
INPUT TAX CREDIT ................................ 339
Special Purpose Vehicles whether classifiable as “Machinery”, question
beyond scope of advance ruling - See under ADVANCE RULING ...... 413
Support service to mining, classification and rate of GST - See under
MINING ....................................... 413
Tax deposited in designated bank on time, interest not leviable for delay in
credit to Government account due to technical glitches - See under
INTEREST ...................................... 289
Taxability to GST of plotted development of land - See under
CONSTRUCTION SERVICE ............................ 352
Technical glitches leading to delay in credit of tax in Government account
though tax deposited in designated bank in time, interest not leviable -
See under INTEREST ................................ 289
— on the portal being reason for delay in filing appeal, delay condoned - See
under APPEAL TO APPELLATE AUTHORITY ................. 362
Transaction of movement of goods from one country to another in a
transaction by India based trader, taxability of - See under MERCHANT
TRADE TRANSACTION ............................. 323
Transit detention of vehicle and seizure of goods not sustainable on the
ground of undervaluation when vehicle accompanied by E-Way Bill and
tax paid invoice - See under DETENTION .................... 317
Transportation of employees by hiring commercially licensed vehicles, ITC
not admissible - See under INPUT TAX CREDIT (ITC) ............. 370
Transportation Services in waterway - Exemption - Transportation of goods
in the waterway, i.e., from Magdalla Port to its General Lighterage Area
(Anchoring Point of Mother Vessel) or vice versa - As per Google Earth
Map, General Lighterage Area of Magdalla Port (where the Mother
Vessels are anchored), not falls within the limit of the National Waterway
100-Tapi River as declared vide the National Waterways Act, 2016 - Said
waterway is a part of Arabian Sea and not a part of any canal, river, lake
or other navigable water within a State - Service of transportation of
goods in barrages from mother vessel to daughter vessel from Magdalla
Port, Surat to its General Lighterage Area neither covered in the
definition of ‘national waterways’ as defined in Section 2(h) of Inland
Water Ways Authority of India Act, 1985 nor covered under the term
‘Other waterway on any inland water’ as defined under Section 2(b) of
Inland Vessel Act, 1917 - Consequently, exemption contained at Sr. No.
18 of Notification No. 12/2017-C.T. (Rate) not available — In Re : Shreeji
Shipping (A.A.R. - GST - Guj.) .............................. 388
Undervaluation allegation not a ground for seizure of goods in transit when
vehicle accompanied by E-Way Bill and tax paid invoice - See under
DETENTION .................................... 317
— Invoice accompanying vehicle, detention and seizure of goods in transit
on ground of undervaluation not sustainable - See under DETENTION ... 317

GST LAW TIMES  16th July 2020  17