Page 10 - GSTL_20th August 2020_Vol 39_Part 3

viii GST LAW TIMES [ Vol. 39
Educational institutions (Contd.)
prescribed by law’ - Assessee not eligible for exemption under Serial No.
66(a) of Notification No. 12/2017-C.T. (Rate) — In Re : Master Minds (A.A.R. -
GST - A.P.) ....................................... 310
— Exemption admissible for providing vocational training course - See
under VOCATIONAL TRAINING COURSES .................. 298
Exemption admissible to alcobased hand sanitizers - See under HAND
SANITIZER ..................................... 296
— admissible to educational institution for supplying vocational training
course - See under VOCATIONAL TRAINING COURSES ........... 298
— eligibility on supply at location of ONGS after import of Drill Bits - See
under IMPORT ................................... 357
— not admissible to coaching institute providing food and accommodation
to students - See under FOOD AND ACCOMMODATION SERVICE ..... 310
— not admissible to private coaching center supplying coaching services for
appearing in CA/ICWA examination - See under EDUCATIONAL
INSTITUTIONS ................................... 310
Export of services - Marketing and Consultancy services to clients outside
India - Functions required by client carried out in India and payment
received in convertible foreign exchange - Assessee by providing
marketing and consultancy services facilitating supply of goods, i.e., fluid
cracking catalysts and its additives from its foreign client to its clients in
India - Transaction not done on its own account - Assessee an
“intermediary”- Receipt of payment in foreign exchange not to qualify
transaction as export of services - IGST was payable on such transaction -
Sections 2(6), 2(13) and 7(5)(c) of Integrated Goods and Services Tax Act,
2017 — In Re : DKV Enterprises Pvt. Ltd. (A.A.R. - GST - A.P.) ............... 354
— Registration under Service Tax law not necessary for refund of
accumulated Cenvat Credit - See under REFUND/REFUND CLAIM ..... 261
Extension of tenure of Member (Judicial) in State Consumer Disputes
Redressal Commission - See under STATE CONSUMER DISPUTES
REDRESSAL COMMISSION ............................ 257
— of Member (Technical) in CESTAT, interim extension - See under CESTAT . . 257
Fabrication of bus body on job work on chassis supplied by principal,
classification and rate of GST - See under BUS BODY BUILDING ....... 378
FINANCE ACT, 1994 :
— Section 65(105)(zzzz) - See under RENTING OF IMMOVABLE
PROPERTY SERVICE ................................ 266
Flex Printing - Classification and rate of GST - See under PRINT ON FLEX .... 345
Food and Accommodation service - Coaching institute providing food and
accommodation to students - Applicant not ‘education as a part of
curriculum that has been prescribed for obtaining a qualification
prescribed by law’ - Charges collected by applicant for accommodation
and catering services to students undergoing courses not exempted from
GST under Serial No. 14 and Serial No. 66(a) respectively of Notification
No. 12/2017-C.T. (Rate) — In Re : Master Minds (A.A.R. - GST - A.P.) ......... 310
Goods lost in hole/damage beyond repair, its reimbursement is supply of
goods - See under REIMBURSEMENT ...................... 275

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