Page 3 - GSTL_6th August 2020_Vol 39_Part 1

 GST Roundup during the week ........................ J3
 Time-limit prescribed under the Rule 117 of CGST Rules, 2017 is
mandatory and said rule is valid — Mad. H.C. ............. 3
 Rule 142(1)(a) of CGST Rules, 2017, Constitutionally valid —
Guj. H.C. ................................... 14
 GST collections fall 14.4% in July, 2020 ................... J19
 CGST Rules, Ninth Amendment of 2020 ................... S3
 SVLDRS Scheme, 2019 benefit not available when investigations
under progress — P&H High Court .................... 26
 GST and transactions in immovable properties ............... J4
 Director’s remuneration under reverse charge — Board’s
clarification .................................. J9
 Blocking of electronic credit ledger ..................... J12
 Manual filing of Form GST TRAN-1 instead of electronically —
Validity — Mad. H.C. ............................ 3
 E-invoicing for firms with ` 500 crore turnover notified ....... J20, S26
 Three Members appointed to C.B.I. & C. .................. J21
 GST State Code for Dadra and Nagar Haveli and Daman and Diu
Union Territories .............................. C3
 Knitted fabrics (all type) liable to 5% GST — AAR - GST - TN ...... 40
 Woven fabrics made of man-made filament liable to 5% GST — AAR . . 40
 Non-woven fabric bonded with woven fabrics liable to 5% GST ..... 40
 Project Office being a branch office of foreign office, salary of expat
employees not taxable under GST — AAR - GST - Mah. ........ 99
 Mapping services supplied to Government is covered under pure
service — AAR - GST - Mah. ...................... 123
 Covers for Pillow and Latex Block Mattresses — Rate of GST ....... 40
 Foot Runner and Pillow Sheet of woven fabrics — Rate of GST ...... 40
 Poly Propylene Extrusion Yarn, Poly Propylene Texturized Yarn and
Polyester Texturized Yarn liable to 12% GST — AAR - GST - T.N. ... 40
 Rate of GST under GTA services when consignment note issued by
assessee himself but actual transportation done by third party ..... 72
 Advance Ruling not available for third party — AAR - GST - Mah. .. 106
 AAR has no jurisdiction on procedural issues — AAR - GST - Mah. . 106
 Advance Ruling not available to recipient of services — AAR - GST ... 28
 Advance Ruling not available for Export of services — AAR - GST ... 32
GST LAW TIMES  6th August 2020  3