Page 10 - GSTL_23rd July 2020_Vol 38_Part 4

viii GST LAW TIMES [ Vol. 38

Reversal of credit as per Section 17(5) and suo motu re-availment
— Preetha Mahadevan ................................ J93
Decoding Section 73 of CGST Act, 2017 — CA Keshav R. Garg ............ J96

ITC on detachable wooden flooring and stackable glass partition
— Sanjeev Singhal .................................. J99
GST paid on maintenance charges for replacement of lift whether covered
under blocked credits? — Ramesh Chandra Jena ................. J102

Question-Answer Box

Applicability of rate of GST on Hand Sanitizer, when it is treated as
Ayurvedic Medicament and manufactured with ingredients prescribed
under Licence granted by Aayush Department ................. J106

Court-room Highlights
Court-room Highlights

Zero-rated SEZ supply — High Court issues notice to Department for non-
release of IGST refund despite appellate orders in favour of assessee .... J113

Court-room Highlights
News Desk

Alcohol-based hand sanitizers to attract 18% GST, rules AAR .......... J114
Government defends 18% GST on alcohol-based sanitisers, says a lower rate
may affect domestic production ......................... J115
Time limit for availing transitional credit under GST is mandatory, says
Madras HC .................................... J116
GST recovery orders during lockdown nixed — Gujarat High Court ...... J117
Exporters facing GST refund issues as Government makes invoice matching
compulsory for Input Tax Credit ........................ J117
HC stays NAA order to Reckitt to deposit in consumer fund ` 63 lakh
profiteered from Dettol handwash ....................... J118
1,377 exporters who claimed IGST refunds untraceable .............. J119

Departmental Clarifications Series C

COVID-19 — Removal of pendency of registration application filed during
COVID — C.B.I. & C. Instruction F. No. CBEC-20/06/11/2020-GST, dated 17-
7-2020 ....................................... C17
GST LAW TIMES  23rd July 2020  10