Page 191 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 509
will come under scope of business vide Section 2(71) ibid and qualify as
“supply” under Section 7(1) of Central Goods and Services Tax Act, 2017
— In Re : Apsara Co-Operative Housing Society Ltd. (A.A.R. - GST - Mah.) .......... 206
Maintenance services of plant, classification and rate of GST - See under
OPERATION AND MAINTENANCE SERVICES ................ 339
Man-made filaments made woven fabrics, classification and rate of GST -
See under WOVEN FABRICS ............................ 40
Manual return - GST TRAN-2 not filed before due date to technical glitches,
authorities directed to accept manual return - See under INPUT TAX
CREDIT ....................................... 129
Mapping services - Applicant doing map making activity to identify
unpermitted construction areas and helps the Government or local
authority to do Town Planning, Urban Planning & Control the Land use
by the general public, etc. - Services of applicant are ‘pure services’
covered under Article 243W of Constitution of India, as functions
entrusted to Municipality and exempt as per Sl. No. 3 of Notification No.
12/2017-C.T. (Rate) as amended — In Re : Core Project Engineers & Consultants
Pvt. Ltd. (A.A.R. - GST - Mah.) .............................. 123
Marketing and Consultancy services to clients outside India when not
amounting to export of services notwithstanding receipt of payment in
foreign exchange - See under EXPORT OF SERVICES ............. 354
Mattresses of Latex Block, classification and rate of GST of covers thereof -
See under COVERS OF PILLOW .......................... 40
Medicines supplied to in-patients through pharmacy, exemption admissible
- See under HEALTH CARE SERVICES ..................... 330
Member (Technical)’s tenure in CESTAT, interim extension thereof - See
under CESTAT ................................... 257
Memo - Deficiency memo not being issued in RFD-03 within timeline of
fifteen days, refund application presumed to be complete in all respects -
See under REFUND/REFUND CLAIM ..................... 385
Millennium Tower constructed for Government entity for commercial
purposes, concessional GST rate of 12% not admissible - See under
CONSTRUCTION ................................. 366
Monthly subscription - Delay in payment of monthly subscription,
collection of additional amount by chit company amounts to penalty,
exemption from GST not admissible - See under PENALTY .......... 303
Motor vehicle of value over ` 10 lakhs sold, inclusion of 1% deducted
income tax in assessable value under GST law - See under VALUATION
(GST) ........................................ 140
Mounting of bus body on job work on chassis supplied by principal,
classification and rate of GST - See under BUS BODY BUILDING ....... 378
MP Societies Registrikaran Act, 1973 - See under GOVERNMENT
AUTHORITY .................................... 430
Mud Engineering services supplied along with supply of imported mud
chemicals and additives provided on consumption basis whether
composite supply - All activities/events viz. procurement, delivery,
usage, rejection or replacement, demobilization and receipt of
GST LAW TIMES  27th August 2020  191