Page 8 - GSTL_13th August 2020_Vol 39_Part 2

vi GST LAW TIMES [ Vol. 39
COVID-19 effect, bail granted to accused of GST evasion - See under BAIL ... 139
CUSTOMS TARIFF ACT, 1975 :
Chapter/Heading/Sub-heading/Tariff Item
— 2401 - See under TOBACCO LEAVES ....................... 168
— 4911 - See under PRINTING AND SUPPLY .................... 234
Documents seized under GST law - Supply of copies thereof - Provision
exists in Section 67 of Central Goods and Services Tax Act, 2017 that
person from whose custody documents are seized under Act ibid shall be
entitled to make copies thereof - However, petitioner himself has not
availed this opportunity till now - Accordingly, impugned order of
Single Judge cannot be faulted on this account and is sustained -
Petitioner now directed to take steps to obtain copies of seized
documents under aforesaid provision and file application by 13-7-2020 -
Department directed to allow petitioner to make copies of seized
documents subject to compliance of statutory formalities - Petitioner
directed to file written reply to SCN within a week thereafter - Section 67
ibid - Article 226 to Constitution of India — J.S. Pigments Pvt. Ltd. v. State of
West Bengal (Cal.) .................................... 141
Electric sub-station with control room constructed under Works Contract,
rate of GST - See under WORKS CONTRACT .................. 251
Evasion under GST law, bail allowed to accused due to COVID 19 effect -
See under BAIL ................................... 139
Exempted service, TDS not required to be deducted - See under TDS ....... 182
Exemption admissible on supply of pure services of solid waste
management to municipality - See under SOLID WASTE
MANAGEMENT SERVICES ............................ 182
— admissible to Project Management Consultancy Services as pure services
supplied to Andhra Pradesh Panchayat Raj Engineering Department
(APPRED) for road project - See under PURE SERVICES ............ 155
Form GST TRAN-1 filing, time-limit is directory not mandatory - See under
INPUT TAX CREDIT ................................ 143
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
Government Authority - Tirupati Smart City Corporation Limited (TSCCL)
created by Andhra Pradesh Government as a Special Purpose Vehicle
(SPV) where State Government and Tirupati Municipal Corporation
having 50:50 equity share holding - Complete control wielded by the
Government - Hence, Tirupati Smart City Corporation Limited squarely
falls under the definition of “governmental authority” as per explanation
to clause (16) of Section 2 of Integrated Goods and Services Tax Act, 2017
— In Re : Zigma Global Environ Solutions Pvt. Ltd. (A.A.R. - GST - A.P.) ........... 182
Government entity - APSPDCL and AEPDCL are Government Companies,
i.e., wholly owned by the Government of Andhra Pradesh, 100% share
capital being held by Government of Andhra Pradesh in the name of
Hon’ble Governor of Andhra Pradesh - Hence, APSPDCL and AEPDCL
covered under the definition of Government entities as per Notification
No. 31/2017-C.T. (Rate) — In Re : GVS Projects Pvt. Ltd. (A.A.R. - GST - A.P.) ..... 251
GST TRAN-2 not filed before due date to technical glitches, authorities
directed to accept manual return - See under INPUT TAX CREDIT ...... 129
GST LAW TIMES  13th August 2020  8