Page 9 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] INDEX - 16th July, 2020 vii
Construction service (Contd.)
— Plotted development - Taxability to GST - Applicant, the owner of land,
develops the land with an infrastructure such as Drainage line, Water
line, Electricity line, Land leveling, etc. as per the requirement of the
approved Plan Passing Authority (i.e., Jilla Panchayat) and thereafter
sells such developed land as plots - Sale price includes the cost of land as
well as the cost of common amenities, Drainage line, Water line,
Electricity line, Land levelling charges, etc. on a proportionate basis - Sale
of developed plot not equivalent to sale of land but is a different
transaction - Sale of such plotted development tantamount to rendering
of service and covered under the clause ‘construction of a complex
intended for sale to a buyer’ - Accordingly, the said activity is covered
under ‘Construction services’ and GST is payable on the sale of
developed plots - Clause 5(b) of Schedule-II of Central Goods and
Services Tax Act, 2017 — In Re : Dipesh Anilkumar Naik (A.A.R. - GST - Guj.) ...... 352
Credit in Government Account of tax deposited in designated bank on time
due to technical glitches, interest not leviable - See under INTEREST ..... 289
CUSTOMS ACT, 1962 :
— Section 12 - See under MERCHANT TRADE TRANSACTION ......... 323
— Section 15 - See under MERCHANT TRADE TRANSACTION ......... 323
CUSTOMS TARIFF ACT, 1975 :
Chapter/Heading/Sub-heading/Tariff Item
— Section 3 - See under MERCHANT TRADE TRANSACTION ......... 323
— 1404 10 11 to 1404 10 90 - See under HENNA POWDER ............. 335
— 3305 - See under HENNA POWDER ....................... 335
— 8701 to 8705 - See under FUEL CONVERSION ELECTRONIC PARTS
FOR AUTOMOBILE ................................ 359
Dairy Plant - Taxability of construction, supply, installation and
commissioning - See under COMPOSITE SUPPLY ............... 343
Delay in filing appeal when condonable/not condonable - See under
APPEAL ....................................... 362
Delayed credit in Government Account due to technical glitches of tax
deposited in designated bank on time, interest not leviable - See under
INTEREST ...................................... 289
Detention in contravention of law, writ jurisdiction invocable - See under
WRIT JURISDICTION ............................... 317
— of Vehicle and Seizure of goods in Transit under GST - E-way Bill and
Invoice accompanying - Undervaluation allegation not a ground for
seizure - Undisputedly, Pan Masala and Tobacco products being
transported by petitioner from his factory to dealer’s premises were tax
paid - Prescribed documents viz. invoice and E-way Bill were also being
carried by Driver which were duly produced at time of interception with
which quantity and description of goods fully matched - Only ground for
seizure and consequent demand and penalty order was allegation of sale
of goods below MRP - Settled that undervaluation cannot be ground for
seizure of goods in Transit by inspecting authorities - At most they could
have intimated concerned assessing authority to initiate appropriate
proceedings - In view of above, seizure of goods and vehicle not
sustainable - Impugned consequent demand and penalty order set aside -
However, Department at liberty to initiate appropriate separate
GST LAW TIMES  16th July 2020  9