Page 5 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] INDEX - 20th August, 2020 iii
Shri Krishna Agencies v. Asstt. Commr. of Central Excise (Range-92) (Del.) . . 265
Springfields (India) Distilleries (A.A.R. - GST - Goa) ................ 296
Sree & Co. (A.A.R. - GST - A.P.) ............................ 345
Sri Satya Sai Water Supply Project Board (A.A.R. - GST - A.P.) ........... 339
Starcity Entertainment Pvt. Ltd. v. Commissioner of S.T., Mumbai (Tri. -
Mumbai)....................................... 266
Usha Bala Chits Pvt. Ltd. (A.A.R. - GST - A.P.) ................... 303
V.E. Commercial Vehicles Limited (A.A.R. - GST - M.P.) .............. 378
Versatile Construction v. State of Uttar Pradesh (All.) ............... 259

SUBJECT INDEX
[CASE LAW : GST & SERVICE TAX]

Acquisition and land development - Composite works contract 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
Additional amount collected for delay in payment of monthly subscription
by chit company amounts to penalty, exemption from GST not
admissible - See under PENALTY ......................... 303
Adjustment of Transitional Credit, interest not leviable - See under
INTEREST ...................................... 260
Advance Ruling - Jurisdiction - Advance Ruling Authority not having
jurisdiction under Section 97(2) of Central Goods and Services Tax Act,
2017 to guide APIIC authority to reimburse the GST amount to the
construction agency — In Re : DEC Infrastructure and Projects (I) Pvt. Ltd. (A.A.R. -
GST - A.P.) ...................................... 349
— Jurisdiction - Advance Ruling Authority not having jurisdiction under
Section 97(2) of Central Goods and Services Tax Act, 2017 to refund the
GST amount paid in excess while filing the GST returns from the CGST
and SGST authority — In Re : DEC Infrastructure and Projects (I) Pvt. Ltd. (A.A.R. -
GST - A.P.) ...................................... 349
— precedence value thereof - See under PRECEDENT ............... 275
Alcobased hand sanitizers, classification and exemption admissibility - See
under HAND SANITIZER ............................. 296
Alternative remedy available, writ jurisdiction not exercised - See under
WRIT JURISDICTION ............................... 263
ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 :
— Schedule-II - Serial No. 6(a) - See under CONSTRUCTION .......... 366
— Section 2(119) - See under CONSTRUCTION .................. 366
Andhra Pradesh Industrial Infrastructure Corporation Ltd. (APIIC)
covered under the definition of ‘Government Entity’ - See under
GOVERNMENT ENTITY ........................... 349, 366
Appointment of Members of CAT, status report called by Apex Court - See
under CENTRAL ADMINISTRATIVE TRIBUNAL ............... 257

GST LAW TIMES  20th August 2020  5