Page 4 - GSTL_16th July 2020_Vol. 38_Part 3

ii GST LAW TIMES [ Vol. 38

Blocked credits in respect of Works Contract services under GST law — An
analysis — Ramesh Chandra Jena .......................... J69
A possible remedy to amendment of Rule 96(10) — CA Venkat Prasad P. and
CA Lakshman K. ................................... J74
Court-room Highlights
News Desk

IT Consulting services provided to foreign clients liable to GST : AAR ....... J77
Some power sector transactions may attract GST : AAR ............... J78
Government moves SC over Airtel GST refund ................... J79
Need to stabilise the GST tech platform ........................ J79
Government, industry quarrel over GST on hand sanitisers ............. J81
HC notice to Centre on Ashok Leyland’s petition over GST ............. J82
Membership fees collected by clubs not liable to GST ................ J82
Hyderabad-based company held guilty of GST profiteering on movie tickets ... J83
Charitable trust’s financial support for rape, child abuse victim won’t attract
GST : West Bengal AAR .............................. J83
Departmental Clarifications Series C

CESTAT — Procedure for e-hearing of urgent applications — CESTAT Public
Notice No. 1/2020, dated 30-6-2020 .......................... C9
Case Law

Table of Cases Reported
Agrawal Colour Advance Photo System v. Commissioner of C. Ex. (M.P.) .... 298
Amba Township Pvt. Ltd. (A.A.R. - GST - Guj.) ................... 378
Deendayal Port Trust (A.A.R. - GST - Guj.) ...................... 339
Dipesh Anilkumar Naik (A.A.R. - GST - Guj.) .................... 352
Enmas Andritz Pvt. Ltd. v. Asstt. Commissioner of S.T., Chennai (Mad.) .... 314
JVS Foods Pvt. Ltd. (App. A.A.R. - GST - Raj.) .................... 362
K.P. Sugandh Ltd. v. State of Chhattisgarh (Chhattisgarh) ............ 317
KSC Buildcon Pvt. Ltd. (A.A.R. - GST - Raj.) ..................... 413
Lear India Engineering LLP (A.A.R. - GST - Mah.) .................. 373
Magnam Netlink Pvt. Ltd. (A.A.R. - GST - Guj.) ................... 343
Mohit Rameshpal Gupta (A.A.R. - GST - Guj.) .................... 359
Municipal Secretary, Mavelikara Municipality, Mavelikara v. State of
Kerala (Ker.) ..................................... 322
Panbase Resources Pvt. Ltd. (A.A.R. - GST - Mah.) .................. 393
Prasar Bharti Broadcasting Corporation of India (A.A.R. - GST - H.P.) ....... 370
Safset Agencies Pvt. Ltd. (App. A.A.R. - GST - Mah.) ................ 421
Sarda Bio Polymers Pvt. Ltd. (A.A.R. - GST - Raj.) .................. 329
Sawai Manoharlal Rathi (A.A.R. - GST - Guj.) .................... 354
Security Printing and Minting Corporation of India Ltd. (A.A.R. - GST -
Mah.) ......................................... 406
Shalini Manish Mittal (A.A.R. - GST - Mah.) ..................... 409
Shree Hari Engineers & Contractors (A.A.R. - GST - Guj.) .............. 396
Shreeji Shipping (A.A.R. - GST - Guj.) ......................... 388
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