Page 6 - GSTL_16th July 2020_Vol. 38_Part 3

iv GST LAW TIMES [ Vol. 38
difficulty faced by appellant in filing appeal online due to technical
glitches on the portal - Delay condoned - Section 100(2) of Central Goods
and Services Tax Act, 2017 — In Re : JVS Foods Pvt. Ltd. (App. A.A.R. - GST - Raj.) ... 362
Automobile, classification and rate of GST on electronic parts for fuel
conversion - See under FUEL CONVERSION ELECTRONIC PARTS FOR
AUTOMOBILE ................................... 359
Bank account of Municipality, freezing by GST authorities not sustainable -
See under MUNICIPALITY’S BANK ACCOUNT ................ 322
Benefit of reduced GST under Affordable housing scheme when not
admissible - See under CONSTRUCTION .................... 378
C.B.E. & C. Circular No. 26/26/2017-GST, dated 29-12-2017 - See under
INTEREST ...................................... 289
CENTRAL EXCISE ACT, 1944 :
— Section 11B - See under REFUND/REFUND CLAIM .............. 314
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— See under CONSTRUCTION OF HOUSING PROJECTS ............. 378
— Schedule-II - Clause 5(b) - See under CONSTRUCTION SERVICE ....... 352
— Section 2(17) - See under CONSTRUCTION SERVICE .............. 396
— Section 2(119) - See under CONSTRUCTION SERVICE ............. 396
— Section 7(5) - See under MERCHANT TRADE TRANSACTION ........ 323
— Section 17(5)(b) - See under INPUT TAX CREDIT (ITC) ............. 370
— Section 17(5)(c) - See under INPUT TAX CREDIT ................ 339
— Section 17(5)(d) - See under INPUT TAX CREDIT ................ 339
— Section 39 - See under INTEREST ......................... 289
— Section 78 - See under MUNICIPALITY’S BANK ACCOUNT .......... 322
— Section 97(2) - See under ADVANCE RULING ............... 409, 413
— See also under ADVANCE RULING AUTHORITY ........... 393
— Section 98(2) - See under ADVANCE RULING APPLICATION ......... 373
— Section 100(2) - See under APPEAL TO APPELLATE AUTHORITY ...... 362
— Section 129 - See under DETENTION ....................... 317
— Section 130 - See under DETENTION ....................... 317
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 32(5) - See under VALUATION (GST) .................... 421
Classification of Fortified Rice Kernels, a prepared food - See under
FORTIFIED RICE KERNELS (FRK) ........................ 362
— of Fuel conversion electronic part for automobiles - See under FUEL
CONVERSION ELECTRONIC PARTS FOR AUTOMOBILE .......... 359
— of Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive
Coating and UV Printing or self-adhesive film - See under POLYESTER
FILM ......................................... 406
— of Henna/Mehendi Powder - See under HENNA POWDER .......... 335
— of Psyllium/Isabgol husk powder - See under PSYLLIUM HUSK
POWDER ...................................... 329
— of Special Purpose Vehicle whether as Machinery, question beyond scope
of advance ruling - See under ADVANCE RULING ............... 413
— of Support services to Mining - See under MINING ............... 413
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