Page 11 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] INDEX - 13th August, 2020 ix
liable to pay GST under RCM as per Serial No. 5A of Notification No.
13/2017-C.T. (Rate) (as amended) - Serial No. 41B of Notification No.
12/2017-C.T. (Rate) as amended vide Notification No. 4/2019-C.T. (Rate)
not attracted, amount of ` 15.86 crores having been deposited by
applicant during the month of Feb., 2019 which is prior to the applicable
date 1-4-2019 - Also, RLDA not awarding industrial plots to applicant but
a portion of land over which some residential infrastructures meant to be
built, therefore, Serial No. 41 of Notification No. 12/2017-C.T. (Rate) (as
amended) read with C.B.I. & C. Circular No. 101/20/2019-GST, dated 30-
4-2019 not attracted — In Re : Hazari Bagh Builders Pvt. Ltd. (A.A.R. - GST - Raj.) .... 216
Legal vis-à-vis sympathetic view in exercising writ jurisdiction - See under
WRIT PETITION .................................. 132
Legislature - Policy matters, Court cannot give sermons to legislature - See
under WRIT JURISDICTION ........................... 132
LIMITATION ACT, 1963 :
— Section 137 - See under INPUT TAX CREDIT .................. 129
Limitation period of 3 years for availing transitional credit - See under
INPUT TAX CREDIT ................................ 129
Maintenance charges paid by residents to RWA - Registered co-operative
Society being a ‘person’ as per definition in Section 2(84) of Central
Goods and Services Tax Act, 2017 and membership fees collected by
Appellant from its members for meeting expenses for activities
undertaken by applicant to achieve various objects of the society as
mentioned in By-laws of the Society, activities undertaken by Appellant
will come under scope of business vide Section 2(71) ibid and qualify as
“supply” under Section 7(1) of Central Goods and Services Tax Act, 2017
— In Re : Apsara Co-Operative Housing Society Ltd. (A.A.R. - GST - Mah.) .......... 206
Manual return - GST TRAN-2 not filed before due date to technical glitches,
authorities directed to accept manual return - See under INPUT TAX
CREDIT ....................................... 129
Motor vehicle of value over ` 10 lakhs sold, inclusion of 1% deducted
income tax in assessable value under GST law - See under VALUATION
(GST) ........................................ 140
Mud Engineering services supplied along with supply of imported mud
chemicals and additives provided on consumption basis whether
composite supply - All activities/events viz. procurement, delivery,
usage, rejection or replacement, demobilization and receipt of
consideration relating to mud-chemicals and additives can be done
independently or separately - Though mud chemicals and additives
essentials and integral part of applicant’s work under mud engineering
and drilling waste management services contract - Supply of these items
not necessarily “in conjunction with supply of services” - Supply of mud-
chemicals and additives on consumption basis not composite supply -
Supply classifiable as supply of goods under respective HSN Code of
goods - Other events supply of goods (on rental basis) and supply of
services (supply of technical personnel) also classifiable independently
under respective HSN/SAC Code of goods and services - Such supply of
mud-chemicals and additives on consumption basis at OIL India’s
location in India provided under contract qualify for concessional GST
GST LAW TIMES  13th August 2020  11