Page 167 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 485
Animal feed supplement namely Shatamrut Chyavan, classification and
rate of GST - See under SHATAMRUT CHYAVAN ............... 430
Animal feeding - Exemption admissibility on Preparation of a kind used in
Animal Feeding - Bio Processed Meal - See under PREPARATION ...... 446
Application - Recipient of services, application for advance ruling not
maintainable - See under ADVANCE RULING APPLICATION ......... 28
— Zero-rated supply, application for advance ruling not maintainable - See
under ADVANCE RULING ............................. 32
Appointment of Members of CAT, status report called by Apex Court - See
under CENTRAL ADMINISTRATIVE TRIBUNAL ............... 257
Assessable value - Collection of 1% of sale consideration as income tax from
buyers in terms of Section 206(1F) of Income-tax Act, 1961 whether
includible in assessable value under GST law - See under VALUATION
(GST) ........................................ 140
Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis is a
Government Entity - See under GOVERNMENT AUTHORITY ........ 430
Attachment of bank account not sustainable after issuance of discharge
certificate under Sabka Vishwas Scheme, 2019 - See under BANK
ACCOUNT ..................................... 265
Bail - Tax evasion - Submission that if petitioner released from jail he would
be able to show that he was falsely implicated - Considering peculiar
facts of case and existing situation due to COVID-19 and as trial likely to
take some time, petitioner to be released on bail, subject to his furnishing
bail bonds/surety bonds - Sections 74 and 132 of Punjab Goods and
Services Tax Act, 2017- Section 439 of Code of Criminal Procedure, 1973
— Mitha Ram v. State of Punjab (P & H) ......................... 139
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
Banking company availing credit on common input services for exempted
and taxable services, scope of availing credit - See under INPUT TAX
CREDIT ....................................... 246
BIHAR GOODS AND SERVICES TAX ACT, 2017 :
— Section 17(4) - See under INPUT TAX CREDIT ................. 246
BIHAR GOODS AND SERVICES TAX RULES, 2017 :
— Rule 38 - See under INPUT TAX CREDIT ..................... 246
Binding nature of unstayed High Court judgment - See under PRECEDENT . . 261
Bio-Processed Meal, classification of - See under ERROR APPARENT IN
ADVANCE RULING ................................ 446
— classification of - See under PREPARATION ................... 446
Bulb - Classification and rate of GST of LED bulb - See under LED BULB
WITH FITTINGS ................................... 60
GST LAW TIMES  27th August 2020  167