Page 9 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] INDEX - 3rd September, 2020 vii
Central Goods and Services Tax Act, 2017 (Contd.)
— Section 17(6) - See under INPUT TAX CREDIT .................. 65
— See also under INPUT TAX CREDIT (ITC) ................ 80
— Section 98 - See under ADVANCE RULING ................... 125
— Section 132 - See under BAIL ............................ 25
— Section 172 - See under GST REGISTRATION ................... 19
Central Goods and Services Tax Act (Removal of Difficulties Order), 2020
- See under GST REGISTRATION .......................... 19
CENTRAL GOODS AND SERVICES TAX RULES, 2017 :
— Rule 140 - See under SEIZURE ............................ 23
Cenvat credit - Lapse of credit - Assessee availing exemption Notification
No. 30/2004-C.E. and reversing credit amounting to ` 54,85,417
attributable to input, input contained in work in progress and finished
goods in stock - Accumulated balance of Cenvat credit available after
reversal - Credit to be lapsed only if exemption under Notification
absolute that means in case of conditional Notification provision of
lapsing of credit will not apply - Setting aside of demand by
Commissioner (Appeals) to be affirmed - Rule 11 of Cenvat Credit Rules,
2004 — Commissioner of Central Excise & CGST, Alwar v. Orient Syntex (Tri. - Del.) ...... 56
CENVAT CREDIT RULES, 2004 :
— Rule 11 - See under CENVAT CREDIT ....................... 56
Chartered Accountant accused of creating fake firms for fraudulent
availment of ITC, bail granted - See under BAIL .................. 25
Civil structure for Wave Pool Machines in amusement park, ITC not
admissible - See under INPUT TAX CREDIT (ITC) ................ 80
Clinical establishment supplied with food for patients by third party,
exemption from GST not admissible - See under FOOD SUPPLY ....... 130
Coal Handling and Distribution services also made optionally to clients -
Supply of coal covered under Serial No. 158 of Notification No. 1/2017-
C.T. (Rate) - Coal handling and distribution charges wherever supply of
such services only is intended to expressly made to a customer covered
under Serial No. 30 of Notification No. 11/2017-C.T. (Rate) with effective
rate being 18% (9% CGST + 9% SGST) - Input tax credit availed as per
conditions specified in Section 16 of Central Goods and Services Tax Act,
2017 to be allowed for discharging liability towards supply of coal and
supply of coal handling and distribution charges respectively - Sections 7
and 16 of Central Goods and Services Tax Act, 2017 — In Re : Agarwal Coal
Corporation Pvt. Ltd. (A.A.R. - GST - M.P.) ......................... 74
CODE OF CRIMINAL PROCEDURE, 1973 :
— Section 438 - See under BAIL ............................ 25
Commercial mall’s facilities being part of civil structure, ITC not admissible
- See under INPUT TAX CREDIT (ITC) ....................... 80
CONSTITUTION OF INDIA :
— Article 226 - See under SABKA VISHWAS (LEGACY DISPUTE
RESOLUTION) SCHEME, 2019 ........................... 26
— See also under SANITIZERS ........................ 3
— See also under SEIZURE .......................... 23
— See also under WRIT JURISDICTION ................. 20, 28
GST LAW TIMES  3rd September 2020  25