Page 190 - GSTL_27th August 2020_Vol 39_Part 4

508 GST LAW TIMES [ Vol. 39
built, therefore, Serial No. 41 of Notification No. 12/2017-C.T. (Rate) (as
amended) read with C.B.I. & C. Circular No. 101/20/2019-GST, dated 30-
4-2019 not attracted — In Re : Hazari Bagh Builders Pvt. Ltd. (A.A.R. - GST - Raj.) ..... 216
LED bulb with fittings - Manufactured and supplied by assessee as single
unit - Products can be used independently as they are integrated LED
where the LED lamp is integrated into fixtures - Product with various
models and different designs meant for use in outdoors such as gardens,
etc. - Supply, a single supply - Product not classifiable under HSN Code
8539 but under HSN Code 9405 40 90 as ‘others electric lamps and light
fitting’ - Taxable to 6% CGST vide Sl. No. 226 of Schedule-II to
Notification No. 1/2017-C.T. (Rate) as amended and 6% SGST as per Sl.
No. 226 of Schedule-II to G.O. (M.S.) No. 62 as amended — In Re : Inventaa
Led Lights Pvt. Ltd. (A.A.R. - GST - T.N.) ......................... 60
Legal vis-à-vis sympathetic view in exercising writ jurisdiction - See under
WRIT PETITION .................................. 132
Legislature - Policy matters, Court cannot give sermons to legislature - See
under WRIT JURISDICTION ............................ 132
Limitation for issuing deficiency memo on refund application filed under
GST - See under REFUND/REFUND CLAIM .................. 385
LIMITATION ACT, 1963 :
— Section 137 - See under INPUT TAX CREDIT ................... 129
Limitation period of 3 years for availing transitional credit - See under
INPUT TAX CREDIT ................................ 129
Lodge house renting, classification and rate of GST - See under RENTING ... 289
Long term lease of immovable property, taxability of one time premium -
See under RENTING OF IMMOVABLE PROPERTY SERVICE ......... 266
Lost goods in hole/damage beyond repair, its reimbursement is supply of
goods - See under REIMBURSEMENT ...................... 275
MADHYA PRADESH GOODS AND SERVICES TAX ACT, 2017 :
— Section 102 - See under ERROR APPARENT IN ADVANCE RULING ..... 446
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 :
— See under INPUT TAX CREDIT (ITC) ....................... 398
— Section 9 - See under SHATAMRUT CHYAVAN ................. 439
— Section 17(5)(d) - See under INPUT TAX CREDIT ................ 414
— Section 95 - See under ADVANCE RULING APPLICATION .......... 403
— See also under ADVANCE RULING AUTHORITY ........... 403
— Section 96 - See under ADVANCE RULING APPLICATION .......... 403
— See also under ADVANCE RULING AUTHORITY ........... 403
— Section 97(2) - See under ADVANCE RULING AUTHORITY .......... 439
Maintenance charges paid by residents to RWA - Registered co-operative
Society being a ‘person’ as per definition in Section 2(84) of Central
Goods and Services Tax Act, 2017 and membership fees collected by
Appellant from its members for meeting expenses for activities
undertaken by applicant to achieve various objects of the society as
mentioned in By-laws of the Society, activities undertaken by Appellant
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