Page 8 - GSTL_27th August 2020_Vol 39_Part 4

vi GST LAW TIMES [ Vol. 39
Advance Ruling Authority (Contd.)
Maharashtra Goods and Services Tax Act, 2017 — In Re : Apar Industries Ltd.
(A.A.R. - GST - Mah.) .................................. 403
— Territorial jurisdiction - Cause of Action - Applicant’s pleading that since
major cause of action is in State of Maharashtra, AAR Maharashtra can
give ruling in terms of analogue CPC provisions relating to jurisdiction -
This plea not acceptable as major cause of action is taking place in
Gujarat as taxability has arisen there, supply would be from there,
documentation would be from there - GST Act being special law,
provisions of Code of Civil Procedure, 1908 cannot be made applicable
unless specifically mentioned - Sections 95 and 96 of Central Goods and
Services Tax Act, 2017 - Sections 95 and 96 of Maharashtra Goods and
Services Tax Act, 2017 — In Re : Apar Industries Ltd. (A.A.R. - GST - Mah.) ....... 403
— Territorial jurisdiction, scope of - GST law requires tax to be paid by
person making supplies - Therefore for deciding territorial jurisdiction of
AAR, it is place of supply which is relevant - It is not open for AAR in
any State to overstep their jurisdiction and pass rulings on applications
made by persons who are not undertaking or proposing to undertake
supply in respect of which queries are made - Sections 95 and 96 of
Central Goods and Services Tax Act, 2017 - Sections 95 and 96 of
Maharashtra Goods and Services Tax Act, 2017 — In Re : Apar Industries Ltd.
(A.A.R. - GST - Mah.) .................................. 403
Amount payable under Sabka Vishwas (Legacy Dispute Resolution) Scheme,
2019, quantification of - See under SABKA VISHWAS (LEGACY
DISPUTE RESOLUTION) SCHEME, 2019 ..................... 393
Animal feed supplement namely Shatamrut Chyavan, classification and
rate of GST - See under SHATAMRUT CHYAVAN ............... 430
Animal feeding - Exemption admissibility on Preparation of a kind used in
Animal Feeding - Bio Processed Meal - See under PREPARATION ...... 446
Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis is a
Government Entity - See under GOVERNMENT AUTHORITY ........ 430
Bio-Processed Meal, classification of - See under ERROR APPARENT IN
ADVANCE RULING ................................ 446
— classification of - See under PREPARATION ................... 446
Cause of Action and territorial jurisdiction of AAR in admitting advance
ruling application - See under ADVANCE RULING AUTHORITY ....... 403
CENTRAL GOODS AND SERVICES TAX ACT, 2017 :
— Section 2(19) - See under INPUT TAX CREDIT (ITC) ............... 459
— Section 2(30) - See under COMPOSITE SUPPLY ................. 422
— Section 2(59) - See under INPUT TAX CREDIT (ITC) ............... 459
— Section 2(83) - See under INPUT TAX CREDIT (ITC) ............... 459
— Section 2(119) - See under INPUT TAX CREDIT (ITC) .............. 459
— Section 8(a) - See under COMPOSITE SUPPLY .................. 422
— Section 9 - See under SHATAMRUT CHYAVAN ................. 439
— Section 16 - See under INPUT TAX CREDIT (ITC) ................ 459
— Section 17 - See under INPUT TAX CREDIT (ITC) ................ 459
— Section 17(5)(d) - See under INPUT TAX CREDIT ................ 414

GST LAW TIMES  27th August 2020  8