Page 18 - GSTL_20th August 2020_Vol 39_Part 3

xvi GST LAW TIMES [ Vol. 39
including assets sold in entirety or independent part thereof - Though
transfer of business assets amount to ‘supply of goods’, transfer of
business in its entirety along with capital assets cannot be grouped under
‘supply of goods’ but was supply of services - “Services by way of
transfer of a going concern, as a whole or an independent part thereof”
attract “nil” rate of GST under Serial No. 2 of Notification No. 12/2017-
C.T. (Rate) - Section 7 and Part 4(c) of Schedule-II to Central Goods and
Services Tax Act, 2017 — In Re : Shilpa Medicare Ltd. (A.A.R. - GST - A.P.) ....... 334
Transitional Credit - Interest not leviable on its adjustment - See under
INTEREST ...................................... 260
Tribunal, Appellate Tribunal and Other Authorities (Qualification,
Experience and Other Conditions of Service of Members) Rules, 2020 -
See under CESTAT ................................. 257
UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 :
— Section 30 - See under REGISTRATION ...................... 259
Vacant posts of members in CAT, status report called by Apex Court - See
under CENTRAL ADMINISTRATIVE TRIBUNAL ............... 257
Vessel hiring or leasing, classification and rate of GST - See under HIRING
OR LEASING OF WATER VESSEL ........................ 374
Vocational Training Courses - Applicant being a Non-Governmental
Organisation (NGO), Entry No. 64 of Notification No. 12/2017-C.T.
(Rate) not applicable - However, applicant being an “educational
institution” as defined in Clause No. 2(y)(iii) of the Notification, services
provided under vocational training courses recognised by National
Council for Vocational Training (NCVT) are only exempted under Entry
at Serial No. 66(a) of Notification No. 12/2017-C.T. (Rate) — In Re : Leprosy
Mission Trust India (A.A.R. - GST - A.P.) ......................... 298
Works contract - Composite supply of acquisition and development of land
and construction of industrial sheds by Government entity, concessional
rate of 12% GST not admissible - See under CONSTRUCTION SERVICES . . 349
— of construction of Millennium Tower by Government entity for
commercial purpose, concessional GST rate of 12% not admissible - See
under CONSTRUCTION .............................. 366
Writ Jurisdiction - Alternative remedy - Opportunity to be heard given to
petitioner by Assistant Commissioner, Assistant Manager of petitioner
having appeared and argued the matter before him - However, no such
assertion made in writ petition with regard to that - Principles of natural
justice being followed, no ground for interference made out - Impugned
order appealable under Section 55 of erstwhile Kerala Value Added Tax
Act, 2003 - Article 226 of Constitution of India — Sarathy Motors v. Assistant
Commissioner-III (Assessment), Kollam (Ker.) ........................ 263
Writ Petition before High Court - Removal of defects - In view of COVID-19
pandemic, defects pointed out by registry in the Petition ignored which
may be removed as and when COVID-19 subsides - Article 226 of
Constitution of India — Versatile Construction v. State of Uttar Pradesh (All.) ...... 259

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GST LAW TIMES  20th August 2020  18