Page 12 - GSTL_20th August 2020_Vol 39_Part 3

x GST LAW TIMES [ Vol. 39
HSN Code 3808 - See under HAND SANIZER .................... 296
Immovable property - Lease of immovable property, taxability of one time
premium - See under RENTING OF IMMOVABLE PROPERTY SERVICE... 266
Import - Drill bits imported for supply to ONGC at its location in India on
consumption basis - Applicant importing drill bits by themselves as
importer - And undertaking to supply drill bits to delivery location of
ONGC on consignment basis, i.e., sale on approval basis with applicant
responsible for transportation and insurance till delivery - Post-import
activity of applicant fell within the scope of inclusive portion of
expression “supply” under Section 7(1)(a) of Central Goods and Services
Tax Act, 2017 - Such supply taxable depending upon nature of supply -
Entitlement or eligibility or applicability of exemption from Central Tax
under Notification No. 3/2017-C.T. (Rate) to supply of goods (drill bits)
to delivery stations of ONGC only upon fulfilment of conditions
specified in said Notification - Activity of import and subsequent supply
of drill bits by applicant to ONGC does not qualify as one single supply -
Activity involves two supplies - Section 7 of Integrated Goods and
Services Tax Act, 2017 — In Re : Halliburton Offshore Services Inc. (Drill Bits) (A.A.R.
- GST - A.P.) ...................................... 357
In-patients supplied with medicines through pharmacy, exemption
admissible - See under HEALTH CARE SERVICES ............... 330
INTEGRATED GOODS AND SERVICES TAX ACT, 2017 :
— Section 2(6) - See under EXPORT OF SERVICES ................. 354
— Section 2(13) - See under EXPORT OF SERVICES ................ 354
— Section 2(16) - See under GOVERNMENTAL AUTHORITY ........... 339
— Section 7 - See under IMPORT ........................... 357
— Section 7(5)(c) - See under EXPORT OF SERVICES ................ 354
— Section 10(1)(b) - See under PLACE OF SUPPLY ................. 293
Interest - Adjustment of Transitional Credit - Revenue by its order dated 24-
6-2020 has accepted petitioner’s claim of refund of amount denied to
them as Transitional Credit - Since said amount has already been
adjusted by petitioner against their GST liability, there is no question of
levy of any interest - Section 50 of Central Goods and Services Tax Act,
2017/Tamil Nadu Goods and Services Tax Act, 2017 - Article 226 of
Constitution of India — K.M. Tiles v. State Tax Officer, Tirunelveli (Mad.) ........ 260
Interim Extension of tenure of Member (Technical) in CESTAT - See under
CESTAT ....................................... 257
Job work basis mounting of bus body on chassis supplied by principal,
classification and rate of GST thereon - See under BUS BODY BUILDING ... 378
Jurisdiction - Advance Ruling Authority not having jurisdiction to refund
excess GST paid - See under ADVANCE RULING ................ 349
— of AAR not extending to giving advise to Government entity to return
GST amount - See under ADVANCE RULING .................. 349
KERALA VALUE ADDED TAX ACT, 2003 :
— Section 55 - See under WRIT JURISDICTION ................... 263
Lease of immovable property, taxability of one time premium - See under
RENTING OF IMMOVABLE PROPERTY SERVICE ............... 266

GST LAW TIMES  20th August 2020  12