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

Tapping Oleo Resin from Forests by Contractors is a Composite Supply; 5% GST Rate Applies.

January 28, 2022

Case Laws GST AAR

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

View Source

← Previous Next →

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

Tapping Oleo Resin from Forests by Contractors is a Composite Supply; 5% GST Rate Applies.

January 28, 2022

Case Laws GST AAR

You may also like:

Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

The CCST issued a comprehensive circular clarifying multiple GST-related matters based on the 55th GST Council meeting recommendations. Key clarifications include: (1)...

The West Bengal Directorate of Commercial Taxes has issued clarifications on GST rates and classifications based on the 55th GST Council meeting. Key determinations...

Classification of goods - rate of GST - sale of solar energy products as Solar Water pumping system as a whole - the supply of solar energy based bore well water pumping...

Eligibility criteria for GST exemption on hostel accommodation services, the requirement for GST registration based on turnover, the applicable GST rate for hostel...

Rate of tax - Composite supply of Works Contract or not - supply of erection, commissioning and installation of ZLD plant along with O&M services for a period of 5 years...

Classification of supply - rate of GST - composite supply of services or not - vehicle owner, the driver and the associate partner together - pick-up charges paid to the...

AAAR determined that supply of DOMS A1 pencils with sharpener constitutes a mixed supply under CGST Act, 2017, not a composite supply, as items are not naturally bundled...

The case involves the classification of a composite supply of outdoor catering services along with renting of premises. It is held that where the applicant provides...

Applicable GST rate on refined beet and cane sugar - would attract GST @ 5%.

GST Rates - HSN Code - Mohua flowers fall under heading 1212 and attract 5% GST.

GST Rates - HSN Code - Sandesh, whether or not containing chocolate, attract 5% GST.

GST Rates - HSN Code - Isabgol husk falls 1211 and attracts 5% GST.

GST Rates - HSN Code - Khoya/mawa being concentrated milk fall under 0402 and attracts 5% GST.

Classification of supply - supply of goods or services for ‘setting up of network’ for BSNL - Works Contract or composite supply - The work to be undertaken by the...

Quick Updates: