Page 22 - GSTL_23rd July 2020_Vol 38_Part 4

xx GST LAW TIMES [ Vol. 38
Maintenance and upkeep of guest houses in a Government run factory, ITC
not admissible - See under INPUT TAX CREDIT ................. 530
— of garden inside factory premises, ITC admissible - See under INPUT
TAX CREDIT .................................... 530
Manpower supply, security services - Exemption - Pure services -
Manpower supply or Security services provided by applicant are ‘pure
services’, there being no involvement of supply of goods in these services
- Such service provided to Central Government, State Government, Local
Authorities, Governmental Authorities and Government Entities eligible
for exemption under Notification No. 12/2017-State Tax (Rate) only if the
services in question provided by way of any activity in relation to any
function entrusted to a Panchayat under Article 243G of Constitution of
India or in relation to any function entrusted to a Municipality under
Article 243W of Constitution of India — In Re : A.B. Enterprise (A.A.R. - GST -
Guj.) ......................................... 484
Mixed supply - Consumables supplied along with Electroink completely
independent in nature, and not related in any manner to Electroink -
Bundled supplies by Appellant to its customers having no principal
supply - All the components are indispensable in nature, and not
additional or subordinate in nature as indicated in Chartered Engineer’s
certificate - Supply of the Electroink along with other consumables
comprising of blanket, photo imaging plate, binary ink developer, HP
imaging oil, blanket web and other machinery products is ‘mixed supply’
under the provision of Section 2(74) of Central Goods and Services Tax
Act, 2017, all conditions prescribed for mixed supply being satisfied — In
Re : H.P. Sales India Pvt. Ltd. (App. - A.A.R. - GST - Mah.) .................. 505
Money covered under description of goods - See under INPUT TAX
CREDIT (ITC) .................................... 566
Motor Vehicle - ITC admissible on Cash Carrying Vans - See under INPUT
TAX CREDIT (ITC) ................................. 566
Mutual contract - Conduct of parties in enforcing a mutual contract, is an
indicator as to how they understood it - See under CONTRACT ........ 438
NOTIFICATIONS :
— Notification No. 1/2017-C.T. (Rate) - See under GAS ............... 467
— Notification No. 12/2017-C.T. (Rate) - See under EXEMPTION ......... 530
— See also under INPUT TAX CREDIT ................... 530
— See also under SERVICES ......................... 530
— Notification No. 12/2017-State Tax (Rate) - See under MANPOWER
SUPPLY, SECURITY SERVICES .......................... 484
— Notification No. 36/2017-C.T. (Rate) - See under SUPPLIES ........... 530
— Notification No. 2/2018-C.T. (Rate) - See under SUPPLIES ........... 530
— Notification No. 3/2018-C.T. (Rate) - See under SUPPLIES ........... 530
— Notification No. 6/2018-C.T. (Rate) - See under GAS ............... 467
Offence of availing fraudulent ITC under Central Goods and Services Tax
Act, 2017, anticipatory bail granted to accused - See under BAIL ........ 447
— under Sections 132(1)(b), 132(1)(c), 132(1)(f), 132(1)(j) and 132(1)(i) of
Central Goods and Services Tax Act, 2017, bail granted to accused - See
under BAIL ..................................... 433
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