Page 18 - GSTL_23rd July 2020_Vol 38_Part 4

xvi GST LAW TIMES [ Vol. 38
supplied by applicant to household domestic customers would attract
GST of 5% GST with effect from 25-1-2018 vide Entry 165A of Schedule-I
to Notification No. 1/2017-C.T. (Rate) as amended by Notification No.
6/2018-C.T. (Rate) — In Re : Navbharat LPG Bottling Company (A.A.R. - GST - Guj.) ... 467
GENERAL CLAUSES ACT, 1897 :
— Section 3(8) - See under CENTRAL GOVERNMENT ............... 530
Goods - Currency transported for replenishing ATM - Assessee cannot use
money for any purpose whatsoever - Currency would amount to goods
in hands of assessee - Sections 2(52) and 2(75) of Central Goods and
Services Tax Act, 2017 — In Re : CMS Info Systems Ltd. (App. A.A.R. - GST - Mah.) ... 566
GST law - Anticipatory Bail grant not barred under GST law - See under
BAIL ......................................... 447
Guest houses in a Government run factory, ITC not admissible on its
maintenance and upkeep - See under INPUT TAX CREDIT ........... 530
Health services provided to its employees and their dependents by
Ordinance Factory, ITC admissible - See under INPUT TAX CREDIT ..... 530
Illogical order - Statutory remedy not a bar to entertain writ jurisdiction
against illogical order de hors statutory provisions - See under WRIT
JURISDICTION ................................... 457
Input service credit admissible on construction and maintenance of road
within factory but not in residential area of employees - See under
INPUT TAX CREDIT ................................ 530
— admissible on maintenance of garden inside factory premises - See under
INPUT TAX CREDIT ................................ 530
— admissible on maintenance of unused land within factory premises - See
under INPUT TAX CREDIT ............................ 530
— admissible on output service of shops given on rent by Central
Government run factory - See under INPUT TAX CREDIT ........... 530
— admissible to Ordinance Factory on health services provided to
employees and their dependents - See under INPUT TAX CREDIT ...... 530
— not admissible on maintenance and upkeep activities in residential area of
employees of government run factory - See under INPUT TAX CREDIT ... 530
— not admissible on maintenance and upkeep of guest house in Central
government run factory - See under INPUT TAX CREDIT ........... 530
— not admissible on purchase of LPG cylinders used in industrial canteen -
See under INPUT TAX CREDIT .......................... 530
Input Tax Credit (ITC) - Admissibility on Motor Vehicle - Cash Carrying
Vans - On remand by orders of High Court in 2019 (28) G.S.T.L. 27 (Bom.)
- HELD : Currency belonging to customer transported by assessee in
cash-carry vans for replenishing ATM not money but goods for assessee,
as it cannot use such money for any purpose, whatsoever - Money
covered under description of goods - Just because money transported by
customised vehicles, and given special treatment in terms of its security
and its handling by RBI and Banking industry; and that said guidelines
not applicable to other goods not lead to conclusion that money cannot
be considered as ‘goods’ - Compliance of guidelines issued by the RBI
not detract subject money from being goods - Input Tax Credit against

GST LAW TIMES  23rd July 2020  18