Page 11 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] INDEX - 27th August, 2020 ix
Exclusion of ITC on works contract for immovable property - See under
INPUT TAX CREDIT (ITC) ............................ 459
Exemption admissibility on Preparation of a kind used in Animal Feeding -
Bio Processed Meal - See under PREPARATION ................ 446
— admissible on pure services of study, research and evaluation of its
Departments supplied to Government entity - See under PURE
SERVICES ...................................... 430
— Study for various Government Departments on the matter of good
governance and policy analysis, exemption admissible - See under PURE
SERVICES ...................................... 430
Ex-parte order - Hearing fixed during lockdown on account of COVID-19
pandemic could not be attended by assessee, ex-parte order not
sustainable - See under NATURAL JUSTICE .................. 388
Fee paid on filing advance ruling application with wrong State Authority
cannot be refunded - See under ADVANCE RULING APPLICATION .... 403
FINANCE (NO. 2) ACT, 2019 :
— Section 123 - See under SABKA VISHWAS (LEGACY DISPUTE
RESOLUTION) SCHEME, 2019 .......................... 393
— Section 124 - See under SABKA VISHWAS (LEGACY DISPUTE
RESOLUTION) SCHEME, 2019 .......................... 393
Furniture customized and supplied for newly constructed Mantralaya,
classification and rate of GST - See under COMPOSITE SUPPLY ....... 422
GENERAL CLAUSES ACT, 1897 :
— Section 3(26) - See under INPUT TAX CREDIT (ITC) .............. 459
Government Authority - Applicant being a society registered under MP
Societies Registrikaran Act, 1973 and having its own governing body
being presided over by Chief Minister of State of Madhya Pradesh, not
falls within the definition of Government or local Authority - However,
the applicant falls within the ambit of definition of Government Entity as
defined under clause (zfa) of Notification No. 12/2017-C.T. (Rate) — In
Re : Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis (A.A.R. - GST -
M.P.) ......................................... 430
GST TARIFF :
Chapter/Heading/Sub-heading/Tariff Item
— 2309 - See under ERROR APPARENT IN ADVANCE RULING ........ 446
— 2309 90 90 - See under PREPARATION ...................... 446
— 9403 - See under COMPOSITE SUPPLY ...................... 422
— 9954 - See under COMPOSITE SUPPLY ...................... 422
GST TRAN-1 late filing on account of technical glitches, authorities directed
to consider application for allowing credit - See under INPUT TAX
CREDIT (ITC) .................................... 398
Hearing fixed during lockdown on account of COVID-19 pandemic could
not be attended by assessee, ex-parte order not sustainable - See under
NATURAL JUSTICE ................................ 388
Immovable property - Paver Blocks for laying in Parking Area, ITC not
admissible it being immovable property - See under INPUT TAX
CREDIT ....................................... 414

GST LAW TIMES  27th August 2020  11