Skip to main content

18% GST applicable on extraction & transportation and maintenance of timber bamboo

18% GST applicable on extraction & transportation and maintenance of timber bamboo
Recently AAR gave an important ruling dated 9th July, 2019 regarding applicability of GST rate and classification of services related to timber/ bamboo in case of Mallelli Venkateswara Rao [2019] 111 taxmann.com 530 (AAR-ANDHRA PRADESH) which is discussed as below:
Facts of the Case
  • M/s Mallelli Venkateswara Rao is engaged in Extraction of Timber/Bamboo in Natural Forests, Transportation of Timber / Bamboo from natural Forests to the Government Depots, Maintenance of Government depots like classification/grading of Timber /Bamboo.
Issue Involved
  • What will be the GST rate and HSN Code on the works provided by the applicant?
Observation/Judgment
  • The transactions made by the applicant fall under entry 35 of the Heading 9997(SAC Code) of the notification no 11/2017, dt: 28-06-2017 and taxable at a rate of 18%.
Please click here for order.

Comments

Popular posts from this blog

14% GST applicable on carbonated fruit drink/ juice

Recently AAR gave an important ruling dated 17th October, 2019 regarding tax rate and HSN code of fruit beverages or drinks in case of Kalis Sparkling water (P). Ltd. [2019] 112 taxmann.com 4 (AAR-TAMIL NADU) which is discussed as below: Facts of the Case The applicant stated that they are going to manufacture beverages with fruit juices and without milk. They understand from the industry that fruit pulp or fruit juice based drinks fall under HSN code 22029020 liable to be taxed at 12%.They state that fruit juice-based drinks should be called "Carbonated beverage with fruit juice" as per Para 3A definition in FSSAI Act.Issue Involved What is the rate of tax and HSN Code for fruit beverages or drinks?Observation/Judgment AAR held that the product falls under the category of "Other" under CTH 2202 10 90. The applicable rate of tax is 28%.Please click here for order.

Agent required mandatory GST registration for supplying taxable goods

AAR gave an important ruling dated 12th September, 2019 regarding registration of agent for receipt of dry chilies from farmers & supply to traders in case of Morigeri Traders [2019] 110 taxmann.com 200 (AAR-KARNATAKA) which is discussed as below:

Facts of the Case The applicant is into the business of rendering service of supplying dry chillies on behalf of farmers to the traders as commission agents.They sell goods on behalf of farmers to the traders, issue invoices to the traders/buyers as prescribed under the APMC Act and also issue sale patties to the farmers.They collect a commission on the services provided to the farmers from the purchasers and the same is also shown in the invoice issued to the purchasers.Issue Involved Whether the applicant is required to be registered under the GST Act? Observation/Ruling Schedule I CGST Act, 2017 states that “Supply of goods— (a) by a principal to his agent where the agent undertakes to supply s…

High Court directed authorities to re-open portal for filing of Form GST TRAN-1

High Court of Guwahati gave an important judgment dated 26th September, 2019 regarding filing of Form GSTR TRAN-1 electronically or manually in case of Sakshi motors V. Union of India [2019] 112 taxmann.com 223 (GUAHATI) which is discussed as below:
Facts of the Case The applicant is a private limited company engaged in the trade of dealing in food items, edibles, FMCG etc. They are unable to submit the Form GST TRAN-2 in relation to Part-7A. According to the applicant, they have submitted TRAN-1 return in a proper complete and correct manner.But inspite of such filing, the GST portal does not reflect the value of the stock returned, against which he is entitled to get import credit on filing of TRAN-2 return.Observation/Judgment It is observed that the taxpayer had made all the attempts to file the form electronically but because of computer glitches, the same could not be filed. Therefore, HC directed taxpaying authorities to re-open web por…