Page 205 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 523
cotton seeds, etc.) whether or not broken, other than of seed quality -
Taxable at 5% GST (2.5% CGST + 2.5% SGST) — In Re : Kalagarla
Suryanarayana Son (A.A.R. - GST - A.P.) ......................... 197
TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 :
— Section 50 - See under INTEREST ......................... 260
— Section 97(2) - See under ADVANCE RULING .................. 32
Tanks and parts - Tank completely assembled by assessee with some parts
of Tank are manufactured separately by assessee and some parts of Tank
procured from outside vendors on specification given by assessee - Tanks
supplied by assessee classifiable under Tariff Item 8710 00 00 of Customs
Tariff Act, 1975 - Dowel Pin, Gasket Assembly, Retainer Steel, Stiffner,
Valve Assembly, Clip Assembly, Connector Assembly, Needle Bearing
either excluded under Section Note 2 to Section XVIII of Customs Tariff
Act, 1975 or more specifically covered elsewhere in Nomenclature -
Casing Assembly, Hydraulic Items, Mandrel Assembly, Nozzle
Assembly, Panel Assembly, Planet Pinion, Plate Assembly, Support
Assembly, Sleeve Assembly not excluded by provisions of Note 2 to
Section XVII or not more specifically included in elsewhere in
Nomenclature - Such products classifiable under Tariff Item 8710 00 00
ibid as parts of tanks - Classification to be uniform irrespective of
supplier or recipient as it depends on the goods - Assessee required to
correctly classify goods while supplying goods or while receiving the
same — In Re : Heavy Vehicles Factory (A.A.R. - GST - T.N.) ................ 83
Tax evasion under GST law, bail allowed to accused due to COVID 19 effect
- See under BAIL .................................. 139
Taxability of one time premium paid on long term lease of immovable
property - See under RENTING OF IMMOVABLE PROPERTY SERVICE . . 266
— Registered co-operative Society, taxability of maintenance charges - See
under MAINTENANCE CHARGES ....................... 206
TDS, requirement of - Supply of Solid Waste Management Services to
Government Authority - Exempted service - Since TDS is required to be
deducted only on taxable supplies of goods and services, no TDS is
required to be deducted on aforesaid exempted supply - Section 51 of
Central Goods and Services Tax Act, 2017 — In Re : Zigma Global Environ
Solutions Pvt. Ltd. (A.A.R. - GST - A.P.) .......................... 182
Technical glitches - GST TRAN-2 not filed before due date to technical
glitches, authorities directed to accept manual return - See under INPUT
TAX CREDIT .................................... 129
— resulting in late filing of GST TRAN-1, authorities directed to consider
application for allowing credit - See under INPUT TAX CREDIT (ITC) .... 398
Tenure of Member (Judicial) in State Consumer Disputes Redressal
Commission, extension thereof - See under STATE CONSUMER
DISPUTES REDRESSAL COMMISSION ..................... 257
— of Member (Technical) in CESTAT, interim extension thereof - See under
CESTAT ....................................... 257
Territorial jurisdiction of AAR, relevance of cause of action - See under
ADVANCE RULING AUTHORITY........................ 403
GST LAW TIMES  27th August 2020  205