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GST - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Supply or not - activity of depositing the timber by the ...

Case Laws     GST

May 18, 2020

Supply or not - activity of depositing the timber by the Appellant to the Government Timber Depot - The Depot officials also give lot numbers to the timber logs according to the classification. It is for this service that the Depot charges ‘supervision charges’. This service rendered is outside the scope of clause 3 of Schedule I and hence the consideration received by the depot in the form of supervisions charges are liable to tax as a supply of service.

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