Page 173 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 491
Composite supply (Contd.)
goods and services which are naturally bundled and supplied in
conjunction with each other, where supply of goods, i.e., furniture is the
principal supply and installation/fixing thereof is ancillary supply -
Goods classifiable under Heading 9403 ibid and liable to GST at the rate
applicable at the time of supply — In Re : Methodex Systems Pvt. Ltd. (A.A.R. -
GST - M.P.) ...................................... 422
— Imported mud chemicals and additives supplied with Mud Engineering
services, it is not a composite supply - See under MUD ENGINEERING
SERVICES ...................................... 145
— of goods to Government Department, classification and rate of GST - See
under COMPOSITE SUPPLY ........................... 422
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
— of construction of Millennium Tower by Government entity for
commercial purpose, concessional GST rate of 12% not admissible - See
under CONSTRUCTION ............................. 366
Concessional GST rate - Works contract of construction of Millennium
Tower by Government entity for commercial purpose, concessional GST
rate of 12% not admissible - See under CONSTRUCTION ........... 366
Consignment notes issued by assessee but actual transportation done by
third party transporter, scope of taxability under GTA - See under
GOODS TRANSPORT AGENCY SERVICES .................... 72
CONSTITUTION OF INDIA :
— Eleventh Schedule - See under PURE SERVICES ................ 430
— Twelfth Schedule - See under PURE SERVICES ................. 430
— See also under SOLID WASTE MANAGEMENT SERVICES ..... 182
— Article 226 - See under ADJUDICATION ORDER ................. 24
— See also under CONSUMER WELFARE FUND............. 132
— See also under DOCUMENTS ...................... 141
— See also under INTEREST ........................ 260
— See also under NATURAL JUSTICE ................... 388
— See also under REGISTRATION ..................... 259
— See also under SABKA VISHWAS (LEGACY DISPUTE
RESOLUTION) SCHEME, 2019 .................... 393
— See also under VALUATION (GST) ................... 140
— See also under WRIT JURISDICTION ........... 14, 132, 137, 263
— See also under WRIT PETITION ................... 132, 259
— Article 243G - See under PURE SERVICES .................. 155, 430
— Article 243W - See under MAPPING SERVICES ................. 123
— See also under PURE SERVICES ................... 155, 430
— See also under SOLID WASTE MANAGEMENT SERVICES ..... 182
Constitutional validity of Rule 142(1)(a) of CGST Rules, 2017 - See under
CENTRAL GOODS AND SERVICES TAX RULES, 2017 ............. 14
GST LAW TIMES  27th August 2020  173