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GST - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Levy of GST - Tapping/ extraction of Lisa/Resin from reserved ...

Case Laws     GST

January 28, 2022

Levy of GST - Tapping/ extraction of Lisa/Resin from reserved forest, van panchayat and civil forest by the selected bidder/contractor - Tapping/ extraction of Lisa/Resin from private (Naap) land on the basis of permit issued by the applicant - The activity by contractor / individual permit holder is a composite supply and supply of goods i.e. Oleo Resin (Lisa) is the principal supply hence GST @ 5 % (2.5% + 2.5%) is payable. - AAR

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