Page 208 - GSTL_27th August 2020_Vol 39_Part 4

526 GST LAW TIMES [ Vol. 39
Value of supply - HSD Oil (Diesel) provided on free of cost basis from
service recipient’s storage tank - Diesel so provided by service recipient
to applicant for use in the equipments and vehicles of applicant forms an
important and integral component of this business process, without
which the process of excavation of limestone at different mines,
transportation and delivery of Limestone to recipient - Value of HSD Oil
supplied free of cost includible in value of supply - Section 15(2)(b) of
Central Goods and Services Tax Act, 2017 — In Re : Pulluri Mining & Logistics
Pvt. Ltd. (A.A.R. - GST - A.P.) .............................. 178
— Materials such as Power Transformers, 100 Sqmm conductor and Station
Transformer from contractee and value of such materials recovered from
their RA bills issued on cost recovery basis by contractee - Reverse charge
not applicable in terms of Notification No. 13/2017-C.T. (Rate) -
However, such cost recovered is to be included in the taxable value of
supply in terms of Section 15(2)(b) of Central Goods and Services Tax
Act, 2017 — In Re : GVS Projects Pvt. Ltd. (A.A.R. - GST - A.P.) .............. 251
Vessel hiring or leasing, classification and rate of GST - See under HIRING
OR LEASING OF WATER VESSEL ........................ 374
Vires of Rule 117 of Central Goods and Services Tax Rules, 2017 - See under
INPUT TAX CREDIT ................................. 3
— of Rule 142(1)(a) of CGST Rules, 2017 - See under CENTRAL GOODS
AND SERVICES TAX RULES, 2017 ........................ 14
Vocational Training Courses - Applicant being a Non-Governmental
Organisation (NGO), Entry No. 64 of Notification No. 12/2017-C.T.
(Rate) not applicable - However, applicant being an “educational
institution” as defined in Clause No. 2(y)(iii) of the Notification, services
provided under vocational training courses recognised by National
Council for Vocational Training (NCVT) are only exempted under Entry
at Serial No. 66(a) of Notification No. 12/2017-C.T. (Rate) — In Re : Leprosy
Mission Trust India (A.A.R. - GST - A.P.) ......................... 298
WEST BENGAL GOODS AND SERVICES TAX ACT, 2017 :
— Section 140 - See under INPUT TAX CREDIT ................... 129
WEST BENGAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 117 - See under INPUT TAX CREDIT .................... 129
Words and Phrases - “Per Unit” as specified under Sl. No. 7 of Notification
No. 11/2017-C.T. (Rate), scope of - See under ACCOMMODATION
SERVICES ...................................... 119
Works contract - Applicant engaged in (1) Construction of indoor sub-
station with control room and all civil works; (2) Electrical Works; (3)
providing bore well; (4) Erection of 33 KV line with 100 Sqmm AAA
conductor (DC); (5) Erection of 11KV line with 100 Sqmm conductor; (6)
Erection of 33 KV UG cable; (7) Erection of 11 KV UG cable - Works
undertaken by APSPDCL and APEPDCL being for business purpose,
benefit of concessional rate of 12% (6% under Central Tax and 6% State
Tax) in terms of Notification No. 24/2017-C.T. (Rate) read with
Notification No. 31/2017-C.T. (Rate) not available to applicant -
Applicable rate of tax is 18% (9% under Central Tax and 9% State Tax) as
per Entry No. (ii) of S. No. 3 of the table of Notification No. 11/2017-C.T.
(Rate) — In Re : GVS Projects Pvt. Ltd. (A.A.R. - GST - A.P.) ................ 251
GST LAW TIMES  27th August 2020  208