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TMI Blog2019 (10) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... & SERVICES TAX ACT, 2017 AND UNDER 98(4) OF THE KARNATAKA GOODS & SERVICES TAX ACT, 2017 1. M/s. Kohinoor Woods, No.933, Opp. Range Forest Office, Kolar Main Road, Bangarpet - 563114, having GSTIN number 29AJWPT43671ZU filed an application for Advance Ruling under Section 97 of the CGST Act, 2017, and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Forestry-Division, Kolar for cutting and removal of KARI JALLI(Acacia Trees) for Rs. 6,43,278/-which includes 12% of Forest Development Tax, 18% GST, 2.5% IT and 10% cess on IT. The Applicant also received work order from Deputy-Conservator of Forest, Social Forestry Division, Bangalore Rural for cutting and removal of Acacia Auriculiformis and Acacia trees for Rs. 44,51,576.00 including 12% o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry no.34 of the Notification No.2/2017 - Central Tax(Rate) dated 28.06.2017 and Notification (02/2017) No. FD 48 CSL 2017 dated 29.06.2017. FINDINGS & DISCUSSION: 8. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by the applicant during the personal hearing. We also considered the issue involved, on which advance r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout damaging any other trees. 11. In this case, instead of Forestry Department taking the responsibility of cutting the trees it directed the applicant to cut and remove the standing live trees. Thus applicant is ultimately removing the cut log and not the live trees. Here the job of cutting is undertaken by the applicant instead of Social Forestry Department that does not mean that the Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e supply of the principal supply i.e. supply of timber, which is covered under HSN 4403 and under the entry no. 134 of Schedule III of the Notification No: 1/2017- Central Tax (Rate) dated 28/06/2017 and hence chargeable to tax @ 9%. Similarly the same is taxable under KGST Act at 9%. 13. In view of the foregoing, we pass the following RULING The transaction of the applicant removing the rough ..... X X X X Extracts X X X X X X X X Extracts X X X X
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