Page 188 - GSTL_27th August 2020_Vol 39_Part 4

506 GST LAW TIMES [ Vol. 39
INTEGRATED GOODS AND SERVICES TAX ACT, 2017 :
— Section 2(6) - See under EXPORT OF SERVICES ................. 354
— Section 2(13) - See under EXPORT OF SERVICES ................ 354
— Section 2(16) - See under GOVERNMENT AUTHORITY ............ 182
— See also under GOVERNMENTAL AUTHORITY ............ 339
— Section 7 - See under IMPORT ........................... 357
— Section 7(5)(c) - See under EXPORT OF SERVICES ................ 354
— Section 10(1)(b) - See under PLACE OF SUPPLY ................. 293
Interest - Acknowledgement of refund application not given within time nor
deficiency memo issued, interest admissible for belated refund - See
under REFUND/REFUND CLAIM ........................ 385
— Adjustment of Transitional Credit - Revenue by its order dated 24-6-2020
has accepted petitioner’s claim of refund of amount denied to them as
Transitional Credit - Since said amount has already been adjusted by
petitioner against their GST liability, there is no question of levy of any
interest - Section 50 of Central Goods and Services Tax Act, 2017/Tamil
Nadu Goods and Services Tax Act, 2017 - Article 226 of Constitution of
India — K.M. Tiles v. State Tax Officer, Tirunelveli (Mad.) ................. 260
— payable on belated refund when deficiency memo not issued in RFD-03
within timeline of fifteen days - See under REFUND/REFUND CLAIM .... 385
Interim Extension of tenure of Member (Technical) in CESTAT - See under
CESTAT ....................................... 257
Investigations under progress, benefit of SVLDRS Scheme, 2019 not
available - See under SABKA VISHWAS (LEGACY DISPUTE
RESOLUTION) SCHEME, 2019 .......................... 26
Invoice - Jurisdiction of AAR not extending to analysis of illustrative invoice
as to correct discharge of GST - See under ADVANCE RULING ........ 206
IT software related 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
Job work basis mounting of bus body on chassis supplied by principal,
classification and rate of GST thereon - See under BUS BODY BUILDING ... 378
Jurisdiction - Advance Ruling Authority not having jurisdiction to refund
excess GST paid - See under ADVANCE RULING ................ 349
— of AAR not extending to giving advise to Government entity to return
GST amount - See under ADVANCE RULING .................. 349
— of AAR not extending to analysis of illustrative invoice as to correct
discharge of GST - See under ADVANCE RULING ............... 206
— of AAR on question of general nature - See under ADVANCE RULING
AUTHORITY .................................... 439
— of AAR Question as to whether applicant required to file reconciliation
statement in FORM GSTR-9C not maintainable - See under ADVANCE
RULING ....................................... 192
— of AAR when applicant is registered in more than one State - See under
ADVANCE RULING AUTHORITY ........................ 403

GST LAW TIMES  27th August 2020  188