Page 179 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 497
Exemption (Contd.)
— admissible on supply of pure services of solid waste management to
municipality - See under SOLID WASTE MANAGEMENT SERVICES .... 182
— admissible to alcobased hand sanitizers - See under HAND SANITIZER ... 296
— admissible to educational institution for supplying vocational training
course - See under VOCATIONAL TRAINING COURSES ........... 298
— admissible to Project Management Consultancy Services as pure services
supplied to Andhra Pradesh Panchayat Raj Engineering Department
(APPRED) for road project - See under PURE SERVICES ............ 155
— eligibility on supply at location of ONGS after import of Drill Bits - See
under IMPORT ................................... 357
— not admissible to coaching institute providing food and accommodation
to students - See under FOOD AND ACCOMMODATION SERVICE ..... 310
— not admissible to private coaching center supplying coaching services for
appearing in CA/ICWA examination - See under EDUCATIONAL
INSTITUTIONS ................................... 310
— 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
Expat employees having a relation of employer and employee with Project
office in India, salary not taxable under GST - See under GST .......... 99
Export of services - Application for advance ruling not maintainable - See
under ADVANCE RULING ............................. 32
— Marketing and Consultancy services to clients outside India - Functions
required by client carried out in India and payment received in
convertible foreign exchange - Assessee by providing marketing and
consultancy services facilitating supply of goods, i.e., fluid cracking
catalysts and its additives from its foreign client to its clients in India -
Transaction not done on its own account - Assessee an “intermediary”-
Receipt of payment in foreign exchange not to qualify transaction as
export of services - IGST was payable on such transaction - Sections 2(6),
2(13) and 7(5)(c) of Integrated Goods and Services Tax Act, 2017 — In Re :
DKV Enterprises Pvt. Ltd. (A.A.R. - GST - A.P.) ...................... 354
— Registration under Service Tax law not necessary for refund of
accumulated Cenvat Credit - See under REFUND/REFUND CLAIM ..... 261
Extension of tenure of Member (Judicial) in State Consumer Disputes
Redressal Commission - See under STATE CONSUMER DISPUTES
REDRESSAL COMMISSION ........................... 257
— of Member (Technical) in CESTAT, interim extension - See under CESTAT . . 257
Fabrication of bus body on job work on chassis supplied by principal,
classification and rate of GST - See under BUS BODY BUILDING ....... 378
Fabrics - Classification and rate of GST on Knitted Fabrics - See under
KNITTED FABRICS ................................. 40
— Classification and rate of GST on woven fabrics made of synthetic
filament yarn (man-made filament) - See under WOVEN FABRICS ....... 40
GST LAW TIMES  27th August 2020  179