Page 11 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] INDEX - 3rd September, 2020 ix
consumers - It is not an independent Canteen - Accordingly, applicant’s
activity fully covered under S. No. 7(v) of Notification No. 11/2017-C.T.
(Rate), dated 28-6-2017 as it stood up to 26-7-2018 attracting GST @ 18%
(9% CGST and 9% SGST) - However, w.e.f. 27-7-2018, in view of
amendments made in Notification ibid, rate of GST would be 5% (2.5%
CGST and 2.5% SGST) provided ITC in respect of goods and services
used in outward supply has not been availed — In Re : Navneeth Kumar Talla
(A.A.R. - GST - Telangana) ................................ 130
Foundation for Wave Pool Machines in amusement park, ITC admissible -
See under INPUT TAX CREDIT (ITC) ....................... 80
Fraudulent availment of ITC through fake firms, bail granted to co-accused
CA - See under BAIL ................................. 25
Government Entity - Odisha Power Transmission Corporation Limited
(OPTCL) - Said entity created by an Act of Odisha Government under
Electricity Act, 2003 and incorporated for undertaking business of
electricity transmission - It being a wholly owned Government Company,
fully covered under definition of Government Entity in terms of
provisions of Notification No. 11/2017-C.T. (Rate) — In Re : Vishwanath
Projects Ltd. (A.A.R. - GST - Telangana) .......................... 140
GST Registration - Cancellation of - Revocation of cancellation order -
Limitation period - Computation of - Cancellation period when passed
upto 12-6-2020, Limitation period of 30 days to be calculated from the
date of service of the said cancellation order or 31-8-2020 whichever is
later in view of Central Goods and Services Tax Act (Removal of
Difficulties Order), 2020 issued under Section 172 of Central Goods and
Services Tax Act, 2017 - Impugned orders passed by Respondents Nos. 3
& 4 set aside - Application filed by petitioner for the revocation of
cancellation order, dated 16-4-2019 to be decided in accordance with law
within a period of 15 days from the date of production of a copy of this
order — Cubicon Building Service Pvt. Ltd. v. State of U.P. (All.) ............... 19
Handling and distribution of coal, classification and rate of GST and
admissibility of ITC - See under COAL HANDLING AND
DISTRIBUTION SERVICES ............................. 74
Hospital supplied with food for patients by third party, exemption from
GST not admissible - See under FOOD SUPPLY ................. 130
Hotel building being immovable property, ITC not admissible in respect of
lift installed - See under INPUT TAX CREDIT ................... 65
Immovable property - ITC not admissible in respect of lift installed in Hotel
it being a part of immovable property - See under INPUT TAX CREDIT .... 65
— Railway Siding’s construction as immovable property under works
contract, ITC not admissible - See under INPUT TAX CREDIT .......... 99
Immovable property construction, application for advance ruling on
admissibility of ITC not maintainable, issue being sub-judice before High
Court - See under ADVANCE RULING ..................... 125
INCOME TAX ACT, 1961 :
— Section 194C - See under WRIT JURISDICTION .................. 28
— Section 194-I - See under WRIT JURISDICTION .................. 28
Industrial development - Services provided by a Statutory/Public Authority
not liable to tax - See under SERVICES ....................... 33

GST LAW TIMES  3rd September 2020  27