Page 9 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] INDEX - 13th August, 2020 vii
Gypsum board’s classification, advance ruling application not maintainable
as product not yet manufactured - See under ADVANCE RULING ...... 202
Half-baked writ petition not maintainable - See under WRIT
JURISDICTION ................................... 132
HSD Oil (Diesel) provided on free of cost basis from service recipient’s
storage tank, value includible in assessable value - See under VALUE OF
SUPPLY ....................................... 178
HSN Code 1207 - See under TAMARIND SEED ................... 197
HSN Code 9972 12 - See under LEASING SERVICE ................ 216
Imported mud chemicals and additives supplied with Mud Engineering
services, it is not a composite supply - See under MUD ENGINEERING
SERVICES ...................................... 145
INCOME TAX ACT, 1961 :
— Section 206(1F) - See under VALUATION (GST) ................. 140
Indirect Taxation Consumer Welfare Funds, scope of utilization - See under
CONSUMER WELFARE FUND .......................... 132
Indoor electric sub-station - Electric sub-station with control room
constructed under Works Contract, rate of GST - See under WORKS
CONTRACT .................................... 251
Input Tax Credit - Banking company - Common input services for
Exempted and Taxable services - Applicant has stated that in terms of
Section 17(4) of Central Goods and Services Tax Act, 2017/Bihar Goods
and Services Tax Act, 2017 they are availing 50% of ITC of GST paid on
input services - Conditions for opting for aforesaid provision are
enumerated in Rule 38 of Central Goods and Services Tax Rules,
2017/Bihar Goods and Services Tax Rules, 2017 - Thus, if conditions
contained in said Rule are followed, applicant’s opting of Section 17(4)
instead of Section 17(2) ibid is legally in order - Rule 38 ibid - Section 17
of Central Goods and Services Tax Act, 2017/Bihar Goods and Services
Tax Act, 2017 — In Re : Uttar Bihar Gramin Bank (A.A.R. - GST - Bihar) ......... 246
— remedy for procedural lapse, writ jurisdiction not maintainable - See
under WRIT JURISDICTION ........................... 137
— Transitional credit - Filing of Form GST TRAN-1 - Technical glitches in
GSTN - Time-limit to avail credit - Delhi High Court in Brand Equity case
[2020 (38) G.S.T.L. 10 (Del.)] holding that time-limit of 90 days prescribed
in Rule 117 of Central Goods and Services Tax Rules, 2017 not mandatory
but directory in nature - Directions issued to Authorities to publicise said
judgment including by uploading it on their website so that all assessees,
who were unable to upload Form/GST Trans-1, could do so on or before
30th June, 2020, not complied with - Decision not stayed by Supreme
Court - Authorities under obligation to abide by directions issued therein
by adequately publicising said decision and uploading it on their website
as also by opening its common portal to enable the petitioner and all
similarly placed parties to upload Form GST Trans-1, for claiming Cenvat
credit - Direction to ensure compliance of said decision by 19-6-2020,
particularly since cut of date fixed by Court in said case was 30th June,
2020, which would leave only ten clear days for petitioner and similarly
placed assessees to take necessary steps — Mangla Hoist P. Ltd. v. Union of India
(Del.) ......................................... 143
GST LAW TIMES  13th August 2020  9