Page 6 - GSTL_13th August 2020_Vol 39_Part 2

iv GST LAW TIMES [ Vol. 39
BIHAR GOODS AND SERVICES TAX RULES, 2017 :
— Rule 38 - See under INPUT TAX CREDIT ..................... 246
C.B.E. & C. Instruction F. No. 332/2/2017-TRU, dated Dec., 2017 - See under
TOBACCO LEAVES ................................ 168
C.B.E. & C. Circular No. 101/20/2019-GST, dated 30-4-2019 - See under
LEASING SERVICE ................................. 216
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— Schedule-II - Sl. No. 1(a) - See under PRINTING AND SUPPLY ........ 234
— Section 2(30) - See under MUD ENGINEERING SERVICES ........... 145
— Section 2(71) - See under MAINTENANCE CHARGES ............. 206
— Section 2(84) - See under MAINTENANCE CHARGES ............. 206
— Section 7 - See under PRINTING AND SUPPLY ................. 234
— Section 7(1) - See under MAINTENANCE CHARGES .............. 206
— Section 13(3) - See under LEASE PREMIUM ................... 216
— Section 15(2) - See under VALUATION (GST) .................. 140
— Section 15(2)(b) - See under VALUE OF SUPPLY .............. 178, 251
— Section 17(2) - See under INPUT TAX CREDIT .................. 246
— Section 17(4) - See under INPUT TAX CREDIT .................. 246
— Section 51 - See under TDS ............................. 182
— Section 67 - See under DOCUMENTS ....................... 141
— Section 95 - See under ADVANCE RULING ................... 202
— Section 97 - See under ADVANCE RULING ................... 202
— Section 97(2) - See under ADVANCE RULING ............... 192, 206
— Section 140 - See under INPUT TAX CREDIT ................... 129
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 38 - See under INPUT TAX CREDIT ..................... 246
— Rule 117 - See under INPUT TAX CREDIT ................. 129, 143
Classification of Gypsum board, advance ruling application not
maintainable as product not yet manufactured - See under ADVANCE
RULING ....................................... 202
— of Leasing services - See under LEASING SERVICE ............... 216
— of printing and supply of trade advertisement - See under PRINTING
AND SUPPLY .................................... 234
— of Solid Waste Management services supplied to Municipality - See under
SOLID WASTE MANAGEMENT SERVICES ................... 182
— of Tamarind Seed - See under TAMARIND SEED ................ 197
CODE OF CRIMINAL PROCEDURE, 1973 :
— Section 439 - See under BAIL ............................ 139
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
Common input services for exempted and taxable services, scope of availing
credit by Banking company - See under INPUT TAX CREDIT ......... 246

GST LAW TIMES  13th August 2020  6