Page 10 - GSTL_3rd September 2020_Vol 40_Part 1

viii GST LAW TIMES [ Vol. 40
Construction of immovable property, application for advance ruling on
admissibility of ITC not maintainable, issue being sub-judice before High
Court - See under ADVANCE RULING ...................... 125
— of Railway Siding as immovable property under works contract, ITC not
admissible - See under INPUT TAX CREDIT ................... 99
Credit to be lapsed only if exemption under Notification absolute - See
under CENVAT CREDIT .............................. 56
Distribution services - Input tax credit admissibility on coal handling and
distribution services - See under COAL HANDLING AND
DISTRIBUTION SERVICES............................. 74
Electric sub-station, erection, testing and commissioning thereof for
Government, rate of GST under works contract - See under WORKS
CONTRACT ..................................... 140
Electricity Act, 2003 - See under GOVERNMENT ENTITY ............. 140
Equipment supply along with installation, testing and commissioning
thereof at site, activity not amounting to works contract - See under
WORKS CONTRACT ................................ 90
Erection, testing and commissioning of electric sub-station for Government,
rate of GST under works contract - See under WORKS CONTRACT ...... 140
Exemption not admissible to third party on supply of food to
Hospital/Clinical establishment - See under FOOD SUPPLY .......... 130
Exemption Notification and scope of lapse of credit - See under CENVAT
CREDIT ....................................... 56
Facilities in commercial mall being part of civil structure, ITC not
admissible - See under INPUT TAX CREDIT (ITC) ................ 80
Fake firms creation to avail fraudulent ITC, bail granted to co-accused CA -
See under BAIL ................................... 25
FINANCE ACT, 1994 :
— Section 65(30a) - See under SERVICES PROVIDED FOR INDUSTRIAL
DEVELOPMENT .................................. 33
— Section 65(64) - See under SERVICES PROVIDED FOR INDUSTRIAL
DEVELOPMENT .................................. 33
— Section 74 - See under WRIT JURISDICTION ................... 28
— Section 83 - See under REFUND/REFUND CLAIM ............... 63
— See also under WRIT JURISDICTION .................. 28
FINANCE (NO. 2) ACT, 2019 :
— Section 125 - See under SABKA VISHWAS (LEGACY DISPUTE
RESOLUTION) SCHEME, 2019 .......................... 26
Food supply to Hospitals/Clinical establishments - Exemption
admissibility - In terms of Entry 74 of Notification No. 12/2017-C.T.
(Rate), exemption is available only when clinical establishment itself
provides this service (supply of food) as a part of Health Care services to
in-patients - Since applicant is a person other than clinical establishment
and food is being supplied under contractual obligation, exemption ibid
not admissible — In Re : Navneeth Kumar Talla (A.A.R. - GST - Telangana) ........ 130
— Outdoor Catering - Rate of GST - Activity of applicant is akin to outdoor
catering inasmuch as he prepares food using his own labour at hospital’s
premises - It is hospital who makes payment to applicant and not
GST LAW TIMES  3rd September 2020  26