Page 207 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 525
Transfer (Contd.)
— of advance ruling application to concerned State Authority not possible -
See under ADVANCE RULING APPLICATION ................ 403
— of ongoing business on monetary consideration - Supply of goods or
supply of services - Transfer neither in course of business nor for
furtherance of business but onetime affair made where business
including assets sold in entirety or independent part thereof - Though
transfer of business assets amount to ‘supply of goods’, transfer of
business in its entirety along with capital assets cannot be grouped under
‘supply of goods’ but was supply of services - “Services by way of
transfer of a going concern, as a whole or an independent part thereof”
attract “nil” rate of GST under Serial No. 2 of Notification No. 12/2017-
C.T. (Rate) - Section 7 and Part 4(c) of Schedule-II to Central Goods and
Services Tax Act, 2017 — In Re : Shilpa Medicare Ltd. (A.A.R. - GST - A.P.) ....... 334
Transitional Credit - Interest not leviable on its adjustment - See under
INTEREST ...................................... 260
— of unutilized credit, authorities directed to consider application for
waiving late filing of GST TRAN-1 due to technical glitches - See under
INPUT TAX CREDIT (ITC) ............................ 398
— time-limit for filing GST TRAN-1 is directory not mandatory - See under
INPUT TAX CREDIT ................................ 143
— timeline of compliance for availing ITC - See under INPUT TAX CREDIT ... 129
Transitional provisions validity of manual filing of Form GST TRAN-1
instead of electronically - See under INPUT TAX CREDIT ............ 3
— Vires of Rule 117 of CGST Rules, 2017 - See under INPUT TAX CREDIT .... 3
Transport vehicles renting, rate of GST - See under RENTAL SERVICES OF
TRANSPORT VEHICLES ............................. 192
Tribunal, Appellate Tribunal and Other Authorities (Qualification,
Experience and Other Conditions of Service of Members) Rules, 2020 -
See under CESTAT ................................. 257
Unmanufactured tobacco, rate of GST - See under TOBACCO LEAVES ..... 168
Unutilized Input Tax Credit’s transfer on transition to GST, authorities
directed to consider application for waiving late filing of GST TRAN-1
due to technical glitches - See under INPUT TAX CREDIT (ITC) ........ 398
Utilization of Consumer Welfare Fund under Indirect Taxation, scope of -
See under CONSUMER WELFARE FUND .................... 132
UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 :
— Section 30 - See under REGISTRATION ..................... 259
Vacant posts of members in CAT, status report called by Apex Court - See
under CENTRAL ADMINISTRATIVE TRIBUNAL ............... 257
Validity of Rule 142(1)(a) of CGST Rules, 2017 - See under CENTRAL
GOODS AND SERVICES TAX RULES, 2017 .................... 14
Valuation (GST) - Sale of motor vehicle of value over ` 10 lakhs - Collection
of 1% of sale consideration as income tax from buyers in terms of Section
206(1F) of Income-tax Act, 1961 - Whether includible in value of supply -
Requiring deeper adjudication - Authority directed not to act on
clarification by Department in this regard till decision in petition - Section
15(2) of Central Goods and Services Tax Act, 2017 - Article 226 of
Constitution of India — PSN Automobiles Pvt. Ltd. v. Union of India (Ker.) ....... 140
GST LAW TIMES  27th August 2020  207