Page 6 - GSTL_20th August 2020_Vol 39_Part 3

iv GST LAW TIMES [ Vol. 39
Attachment of bank account not sustainable after issuance of discharge
certificate under Sabka Vishwas Scheme, 2019 - See under BANK
ACCOUNT ..................................... 265
Bank Account - Attachment of bank account - Defreezing - Failure to
defreeze bank account despite issuance of Discharge certificate under
Sabka Vishwas Scheme, 2019 by Designated Committee - More than three
months expired after issuance of the Discharge Certificate - Directions to
Department to clear assessee’s file within three working days and
defreeze its savings bank account and withdraw its lien on LIC Policy -
Liberty to assessee to approach Court for appropriate relief if its
grievance survives - Section 83 of Central Goods and Services Tax Act,
2017 — Shri Krishna Agencies v. Asstt. Commr. of Central Excise (Range-92) (Del.) ...... 265
Binding nature of unstayed High Court judgment - See under PRECEDENT ... 261
Bus body building on chassis on job work basis - Supply of service - Activity
of mounting/fabrication outsourced to Applicant by owner/provider of
chassis where ownership of the chassis not belongs to applicant, results
in supply of service under SAC 998881 as “Motor vehicle and trailer
manufacturing services” and under Entry No. 26(iv) as “Manufacturing
services on physical inputs (goods) owned by other” - Taxable @ 18% (9%
under CGST and 9% under SGST) - Para 12.2(b) of C.B.I. & C. Circular
No. 52/26/2018-GST, dated 9-8-2018 — In Re : V.E. Commercial Vehicles Limited
(A.A.R. - GST - M.P.) .................................. 378
Cancellation of registration under GST, scope of revocation - See under
REGISTRATION .................................. 259
C.B.E. & C. Circular No. 32/06/2018-GST, dated 12-2-2018 - See under
HEALTH CARE SERVICES ............................ 330
C.B.E. & C. Circular No. 52/26/2018-GST, dated 9-8-2018 - See under BUS
BODY ......................................... 378
C.B.E. & C. Circular No. 102/21/2019-GST, dated 28-6-2019 - See under
PENALTY ...................................... 303
Central Administrative Tribunal - Appointment of Members - Non-
fulfilment of vacant posts - A status report sought from Government as
appointments are not reportedly made even after selections have been
completed and names recommended by Selection Committee — Kudrat
Sandhu v. Union of India (S.C.) .............................. 257
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— Schedule-II - Part 4(c) - See under TRANSFER .................. 334
— Schedule-II - Serial No. 6(a) - See under CONSTRUCTION ........... 366
— Schedule-III - See under PENALTY ........................ 303
— Section 2(30) - See under HEALTH CARE SERVICES .............. 330
— Section 2(119) - See under CONSTRUCTION ................... 366
— See also under CONSTRUCTION SERVICES .............. 349
— Section 7 - See under PRINT ON FLEX ...................... 345
— See also under REIMBURSEMENT .................... 275
— See also under TRANSFER ........................ 334
— Section 7(1)(a) - See under IMPORT ........................ 357
— Section 8 - See under HEALTH CARE SERVICES ................ 330

GST LAW TIMES  20th August 2020  6