Page 14 - GSTL_23rd July 2020_Vol 38_Part 4

xii GST LAW TIMES [ Vol. 38
Central Goods and Services Tax Act, 2017 (Contd.)
— Section 16 - See under INPUT TAX CREDIT ................... 467
— Section 16(1) - See under INPUT TAX CREDIT ................. 530
— Section 17 - See under INPUT TAX CREDIT ................ 467, 566
— Section 17(2) - See under INPUT TAX CREDIT ................. 530
— Section 17(5)(b) - See under INPUT TAX CREDIT ................ 530
— Section 18 - See under INPUT TAX CREDIT ................... 467
— Section 69 - See under BAIL ........................... 447
— Section 70 - See under BAIL ............................ 447
— Section 74 - See under WRIT JURISDICTION ................... 455
— Section 83 - See under WRIT JURISDICTION ................... 455
— Section 102 - See under RECTIFICATION OF MISTAKE ............ 505
— Section 132(1)(b) - See under BAIL ......................... 433
— Section 132(1)(c) - See under BAIL ......................... 433
— Section 132(1)(f) - See under BAIL ......................... 433
— Section 132(1)(i) - See under BAIL ......................... 433
— Section 132(1)(j) - See under BAIL ......................... 433
CENTRAL GOODS AND SERVICES TAX AMENDMENT ACT, 2018 :
— Section 9 - See under INPUT TAX CREDIT .................... 530
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 36 - See under INPUT TAX CREDIT ..................... 467
— Rule 37 - See under INPUT TAX CREDIT ..................... 467
— Rule 40 - See under INPUT TAX CREDIT ..................... 467
— Rule 41 - See under INPUT TAX CREDIT ..................... 467
— Rule 42 - See under INPUT TAX CREDIT ..................... 467
— Rule 89 - See under REFUND/REFUND CLAIM ................. 465
— Rule 97 - See under REFUND/REFUND CLAIM ................. 465
— Rule 138(14) - See under INPUT TAX CREDIT (ITC) ............... 566
— Rule 159(5) - See under WRIT JURISDICTION .................. 455
Central Government - Scope of - Appellant functioning under the
Department of Defence Production, Ministry of Defence, Government of
India, and all its activities including administrative, executive, etc. carried
out for and on behalf of the President of India - Further, signatures on the
supply order placed to the Vendors, Acceptance of the Tender, etc.,
clearly exhibits that all these executive works carried out in the name,
and on behalf of the President of India - Consequently, Ordnance Factory
Bhandara, the Appellant, is nothing but ‘the Central Government’ in
accordance with the provision of Section 2(53) of Central Goods and
Services Tax Act, 2017 read with clause (8) of Section 3 of General Clauses
Act, 1897 read with Articles 53 and 77 of Constitution of India — In Re :
Ordnance Factory, Bhandara (App. A.A.R. - GST - Mah.) ................... 530
GST LAW TIMES  23rd July 2020  14