Page 7 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] INDEX - 20th August, 2020 v
Central Goods and Services Tax Act, 2017 (Contd.)
— See also under PENALTY ......................... 303
— Section 15(2) - See under PENALTY ........................ 303
— Section 18 - See under TRANSFER ........................ 334
— Section 30 - See under REGISTRATION ..................... 259
— Section 50 - See under INTEREST ......................... 260
— Section 83 - See under BANK ACCOUNT .................... 265
— Section 97(2) - See under ADVANCE RULING ................. 349
— See also under PLACE OF SUPPLY ................... 293
CENTRAL GOODS AND SERVICES TAX (REMOVAL OF
DIFFICULTIES ORDER), 2020 :
— See under REGISTRATION ............................ 259
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 41 - See under TRANSFER .......................... 334
Cenvat credit refund on export of services, registration under Service Tax
law not necessary - See under REFUND/REFUND CLAIM .......... 261
CENVAT CREDIT RULES, 2004 :
— Rule 5 - See under REFUND/REFUND CLAIM ................. 261
CESTAT - Tenure of Member (Technical) - Interim Extension thereof -
Applicant had been appointed as Member (T) in CESTAT on 29-3-2018
and is to retire on 9-8-2020 in terms of erstwhile 1987 Rules at age of 62 -
In view of applicant’s pleading that under new Rules of 2020, he is
entitled for a tenure of 4 years, term of applicant extended for a period of
3 months for time being - Tribunal, Appellate Tribunal and Other
Authorities (Qualification, Experience and Other Conditions of Service of
Members) Rules, 2020 — Kudrat Sandhu v. Union of India (S.C.) ............ 257
Chassis owned by principal mounted with bus body on job work basis,
classification and rate of GST thereon - See under BUS BODY BUILDING . . 378
Chit company collecting additional amount for delay in payment of monthly
subscription, exemption from GST not admissible as amount collected is
penalty - See under PENALTY .......................... 303
Classification of alcobased hand sanitizers - See under HAND SANITIZER ... 296
— of bus body building on job work on Chassis supplied by Principal - See
under BUS BODY BUILDING ........................... 378
— of composite works contract of construction of Millennium Tower - See
under CONSTRUCTION ............................. 366
— of composite works contract supply of acquisition and development of
land and construction of industrial sheds by Government entity - See
under CONSTRUCTION SERVICES ....................... 349
— of hiring or leasing of water vessel - See under HIRING OR LEASING OF
WATER VESSEL .................................. 374
— of printing on flex - See under PRINT ON FLEX ................. 345
— of Pure Services of operation and maintenance of plant - See under
OPERATION AND MAINTENANCE SERVICES ................ 339
— of renting of lodge for commercial purpose - See under RENTING ....... 289

GST LAW TIMES  20th August 2020  7