Page 7 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] INDEX - 6th August, 2020 v
Futuredent (A.A.R. - GST - Mah.) ............................ 28
Global Textile Alliance India Pvt. Ltd. (A.A.R. - GST - T.N.) ............. 40
Heavy Vehicles Factory (A.A.R. - GST - T.N.) ..................... 83
Hitachi Power Europe GmbH (A.A.R. - GST - Mah.) ................. 99
Inventaa Led Lights Pvt. Ltd. (A.A.R. - GST - T.N.) .................. 60
Isprava Hospitality Pvt. Ltd. (A.A.R. - GST - Mah.) ................. 119
Mahavir Enterprise v. Assistant Commissioner of State Tax (Guj.) ........ 14
Opel Auto Products Pvt. Ltd. v. Union of India (P&H) ............... 26
P.R. Mani Electronics v. Union of India (Mad.) .................... 3
Posco India Steel Distribution Centre Pvt. Ltd. (A.A.R. - GST - Mah.) ........ 72
Rajesh Rama Varma (A.A.R. - GST - T.N.) ....................... 32
Sany Heavy Industry India Pvt. Ltd. v. State Tax Officer, Telangana
(Telangana) ...................................... 24
Woodkraft India Limited (A.A.R. - GST - Mah.) ................... 110

SUBJECT INDEX
[CASE LAW : GST & SERVICE TAX]
Accommodation services - “Per Unit” as specified under Sl. No. 7 of
Notification No. 11/2017-C.T. (Rate) - Meaning of - ‘Pattern of renting’ in
relation to usage of property to provide context or perspective in
determination of unit of accommodation - Assessee offering entire villa
on rent on per day basis - Two different customers will not be able to
book same villa - Villa is ‘indivisible unit’ in assessee’s business parlance,
and tariff declared only for villa as a whole - Expression “per unit” in
assessee’s case to be entire villa under Sl. No. 7 of said notification — In
Re : Isprava Hospitality Pvt. Ltd. (A.A.R. - GST - Mah.) ................... 119
Adjudication order - Passed without considering assessee’s plea - Order,
non-speaking order - Order set aside and matter remanded to State Tax
Officer with direction to give both parties opportunities to raise their
contention and pass reasoned order - Sections 78 and 79 of Central Goods
and Services Tax Act, 2017 - Article 226 of Constitution of India — Sany
Heavy Industry India Pvt. Ltd. v. State Tax Officer, Telangana (Telangana) ........... 24
Advance Ruling - Jurisdiction - Issue raised by applicant pertains to third
party, i.e., Whether their dealers are required to reverse input tax credit
proportionate to the reduction in the value of supply - Such question may
be raised only by the concerned dealer and not by applicant - Hence this
authority is not allowed to answer the question raised by the applicant,
being out of the purview of Section 95 of Central Goods and Services Tax
Act, 2017 — In Re : CEAT Ltd. (A.A.R. - GST - Mah.) .................. 106
— Jurisdiction - Question as to whether the applicant can issue commercial
credit note to its dealers for post-sale discounts without charging GST
pertaining to procedure which the applicant wants to follow and not
pertaining to any of the matters mentioned in Section 97(2) of Central
Goods and Services Tax Act, 2017 - Application not maintainable — In Re :
CEAT Ltd. (A.A.R. - GST - Mah.) ............................. 106
GST LAW TIMES  6th August 2020  7