Page 15 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] INDEX - 13th August, 2020 xiii
Solid Waste Management Services (Contd.)
— Pure services - Services rendered by applicant being devoid of any
incorporation of goods in the process of supply, are “pure services”
supplied to Tirupati Smart City Corporation Limited, a Government
Authority - Services of the applicant as extended to Tirupati Smart City
Corporation Limited (TSCCL) fall under the category of the functions
entrusted to a municipality under Twelfth Schedule to Article 243W of
Constitution of India - Hence, services provided by Applicant exempted
under Sl. No. 3 of Notification No. 12/2017-C.T. (Rate) as amended
further by Notification No. 32/2017-C.T. (Rate) — In Re : Zigma Global Environ
Solutions Pvt. Ltd. (A.A.R. - GST - A.P.) .......................... 182
— supplied to Government Authority, TDS not applicable - See under TDS ... 182
Supply of copies of documents seized under GST law, scope of - See under
DOCUMENTS ................................... 141
— of services - Free of cost supply of HSD from service recipient storage
tank includible in value of output supply of services - See under VALUE
OF SUPPLY ..................................... 178
Sympathetic view vis-à-vis Legal view in exercising writ jurisdiction - See
under WRIT PETITION .............................. 132
Tamarind Seed - Tamarind seed/kernel as traded by applicant sold to
millers and meant for commercial/industrial purpose - No certificate or
any other document submitted certifying tamarind kernel/seed meant
for sowing purpose - Tamarind seeds classifiable under HSN Code 1207
as other oil seeds and oleaginous fruits (i.e., Palm nuts and kernels,
cotton seeds, etc.) whether or not broken, other than of seed quality -
Taxable at 5% GST (2.5% CGST + 2.5% SGST) — In Re : Kalagarla
Suryanarayana Son (A.A.R. - GST - A.P.) ......................... 197
Tax evasion under GST law, bail allowed to accused due to COVID 19 effect
- See under BAIL .................................. 139
Taxability - Registered co-operative Society, taxability of maintenance
charges - See under MAINTENANCE CHARGES ................ 206
TDS, requirement of - Supply of Solid Waste Management Services to
Government Authority - Exempted service - Since TDS is required to be
deducted only on taxable supplies of goods and services, no TDS is
required to be deducted on aforesaid exempted supply - Section 51 of
Central Goods and Services Tax Act, 2017 — In Re : Zigma Global Environ
Solutions Pvt. Ltd. (A.A.R. - GST - A.P.) .......................... 182
Technical glitches - GST TRAN-2 not filed before due date to technical
glitches, authorities directed to accept manual return - See under INPUT
TAX CREDIT .................................... 129
Threshing of tobacco leaves with redrying, rate of GST - See under
TOBACCO LEAVES ................................ 168
Time-limit to avail transitional credit is directory not mandatory - See under
INPUT TAX CREDIT ................................ 143
Timeline of compliance for availing transitional credit - See under INPUT
TAX CREDIT .................................... 129
Tirupati Smart City Corporation Limited is a Government Authority - See
under GOVERNMENT AUTHORITY ...................... 182

GST LAW TIMES  13th August 2020  15