Page 5 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] INDEX - 13th August, 2020 iii

SUBJECT INDEX
[CASE LAW : GST & SERVICE TAX]
Advance Ruling - Jurisdiction - Issue as to whether the applicant has
correctly discharged the GST as per the illustrative copy of the invoice
generated, not pertains to any matter in respect of which an Advance
Ruling can be sought under Section 97(2) of Central Goods and Services
Tax Act, 2017 - Advance Ruling Authority not having jurisdiction to pass
any ruling on such matters — In Re : Apsara Co-Operative Housing Society Ltd.
(A.A.R. - GST - Mah.) .................................. 206
— Jurisdiction - Question as to whether applicant required to file
reconciliation statement in FORM GSTR-9C not falls under any of the
clauses mentioned under Section 97(2) of Central Goods and Services Tax
Act, 2017 - Consequently applicability of GSTR-9C cannot be answered
— In Re : Andhra Pradesh State Road Transport Corporation (A.A.R. - GST - A.P.) ....... 192
— Scope of - Gypsum board - Classification of - Gypsum plaster reinforced
with glass-fibre with 94% of gypsum and adhesives; approximately 5% of
paper; and > 1% of glass fibre - Failure by assessee to submit any samples
of product for which classification sought - No conclusion to be arrived
as product yet to be manufactured - Determination of exact nature of
product not possible in absence of any sample of said product being
tested from accredited laboratory - Goods in respect of which supply
being undertaken or proposed to be undertaken, should be existing -
Assessee proposing to manufacture impugned product, which are
presently not in existence - Assessee’s application also barred under
Section 95 of Central Goods and Services Tax Act, 2017 - Application
rejected as not maintainable - Sections 95 and 97 of Central Goods and
Services Tax Act, 2017 — In Re : Saint-Gobain India Pvt. Ltd. (A.A.R. - GST - Mah.) ... 202
Advertising material printed as per customer content and specification is
supply of goods - See under PRINTING AND SUPPLY ............. 234
Alternative remedy existing, writ jurisdiction not maintainable - See under
WRIT JURISDICTION ............................... 137
Andhra Pradesh Panchayat Raj Engineering Department (APPRED)
qualifies as Government under GST law - See under PURE SERVICES .... 155
Assessable value - Collection of 1% of sale consideration as income tax from
buyers in terms of Section 206(1F) of Income-tax Act, 1961 whether
includible in assessable value under GST law - See under VALUATION
(GST) ........................................ 140
Bail - Tax evasion - Submission that if petitioner released from jail he would
be able to show that he was falsely implicated - Considering peculiar
facts of case and existing situation due to COVID-19 and as trial likely to
take some time, petitioner to be released on bail, subject to his furnishing
bail bonds/surety bonds - Sections 74 and 132 of Punjab Goods and
Services Tax Act, 2017- Section 439 of Code of Criminal Procedure, 1973
— Mitha Ram v. State of Punjab (P & H) ......................... 139
Banking company availing credit on common input services for exempted
and taxable services, scope of availing credit - See under INPUT TAX
CREDIT ....................................... 246
BIHAR GOODS AND SERVICES TAX ACT, 2017 :
— Section 17(4) - See under INPUT TAX CREDIT ................. 246
GST LAW TIMES  13th August 2020  5