Page 5 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] INDEX - 16th July, 2020 iii
Sterlite Technologies Ltd. (A.A.R. - GST - Guj.) ................... 323
Sunil Kumar Gehlot (A.A.R. - GST - Raj.) ....................... 335
Vishnu Aroma Pouching Pvt. Ltd. v. Union of India (Guj.) ............ 289
SUBJECT INDEX
[CASE LAW : GST & SERVICE TAX]
Advance Ruling - Jurisdiction - Place of supply - Export of service - Online
or telephonic IT coaching services to overseas corporates, individuals or
any other overseas entities where consideration is received in Foreign
Exchange - Issue as to whether such services qualify as export of service,
require discussion of provisions of Sections 13 and 2(6) of Integrated
Goods and Services Tax Act, 2017, pertaining to place of supply of
services, which is beyond the jurisdiction of Advance Ruling Authority -
Application not maintainable - Section 97(2) of Central Goods and
Services Tax Act, 2017 — In Re : Shalini Manish Mittal (A.A.R. - GST - Mah.) ...... 409
— Scope of - Questions regarding difference between operator and
manpower and whether the Special Purpose Vehicles classifiable as
“Machinery” - Beyond scope of Advance Ruling - Section 97(2) of Central
Goods and Services Tax Act, 2017 — In Re : KSC Buildcon Pvt. Ltd. (A.A.R. - GST
- Raj.) ......................................... 413
Advance Ruling Application - Maintainability of - Question as to whether
Design and Development services provided by applicant in respect of
various automotive applications to its overseas group companies
classifiable as ‘Online Information Database Access and Retrieval
services’, already pending before the Department under the provisions of
this Act as seen from the SCN issued to the applicant on 27-8-2018 -
Accordingly, application not admitted in view of the provisions of
Section 98(2) of Central Goods and Services Tax Act, 2017 — In Re : Lear
India Engineering LLP (A.A.R. - GST - Mah.) ....................... 373
Advance Ruling Authority - Jurisdiction - Place of supply - Export of
services - Determination of place of supply - Intermediary services - Issue
as to whether commission received by Applicant in convertible foreign
exchange for rendering services as an “Intermediary” from overseas
clients is an “export of services” or ‘intra-State supply’, involves
discussion of Sections 13 and 2(6) of Integrated Goods and Services Tax
Act, 2017 and requires determination of the “Place of Supply” of the
services supplied by applicant which is beyond the jurisdiction of the
Advance Ruling Authority - Section 97(2) of Central Goods and Services
Tax Act, 2017 — In Re : Panbase Resources Pvt. Ltd. (A.A.R. - GST - Mah.) ........ 393
Affordable housing project, benefit of reduced GST when not admissible -
See under CONSTRUCTION ........................... 378
Aggregate turnover for purpose of GST registration, computation of - See
under GST REGISTRATION ............................ 354
Alternative remedy not a bar for invoking writ jurisdiction when entire
proceedings of detention and seizure were illegal - See under WRIT
JURISDICTION ................................... 317
Antique sale under GST, valuation thereof under Margin Scheme - See
under VALUATION (GST) ............................ 421
Appeal to Appellate Authority - Limitation - Delay in filing - Condonation
of - Appellate Authority having discretion to extend appeal filing time by
further 30 days if satisfied with reasons for delay - Delay attributed to

GST LAW TIMES  16th July 2020  5