Page 182 - GSTL_27th August 2020_Vol 39_Part 4

500 GST LAW TIMES [ Vol. 39
operation and maintenance of the water supply scheme contributed at a
ratio of 70% by State Government, while 30% of the cost is borne by
applicant from water charges collected from users - Hence applicant not
fits in the category of ‘governmental authority’ under Section 2(16) of
Integrated Goods and Services Tax Act, 2017 or as defined vide
Notification No. 31/2017-C.T. (Rate) — In Re : Sri Satya Sai Water Supply Project
Board (A.A.R. - GST - A.P.) ................................ 339
GST - Accounting entry made for the purpose of Indian accounting
requirements in the books of accounts of Project Office for salary cost of
Expat employees - GST whether applicable - Project office is a branch
office set up by Foreign Company in India with the limited purpose for
executing a specific project and can enter into transactions for receipt of
supply of goods and services for execution of project - Project Office
having its own employees and also some employees of Head Office
(Expat employees) - Accounting entry as mandated by the Companies
Act, 2013 made by Project Office in its financial books of accounts in
India for the salary cost of the Expat employees even though salary paid
by Head Office - PAN and TAN allotted to the Project office in the name
of the Head Office situated abroad, by the Income Tax Authorities -
Hence, Project office is an extension of the foreign Head Office, and
Project Office and the expat employees having a relation of employer and
employee - Consequently, services by an employee to the employer in the
course of or in relation to his employment will not be considered as a
supply and therefore will not attract GST as per provisions of Schedule-
III to Central Goods and Services Tax Act, 2017 — In Re : Hitachi Power Europe
GmBH (A.A.R. - GST - Mah.) ............................... 99
— Consulting services provided abroad to client of principal located in
India, GST leviable as it is not export of services - See under
CONSULTANCY SERVICES ............................ 32
— Revocation of cancellation of registration under GST, scope of - See under
REGISTRATION .................................. 259
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 filed manually instead of electronically, validity thereof - See
under INPUT TAX CREDIT ............................. 3
— filing, time-limit is directory not mandatory - See under INPUT TAX
CREDIT ....................................... 143
— late filing on account of technical glitches, authorities directed to consider
application for allowing credit - See under INPUT TAX CREDIT (ITC) .... 398
GST TRAN-2 not filed before due date to technical glitches, authorities
directed to accept manual return - See under INPUT TAX CREDIT ...... 129
Gypsum board’s classification, advance ruling application not maintainable
as product not yet manufactured - See under ADVANCE RULING ...... 202
GST LAW TIMES  27th August 2020  182