Deputy Conservator of Forests ., In re
Date: August 26, 2019
Subject Matter
Activity of "Logging" does not yield agricultural produce and hence not exempt from GST
Summary
The Applicant contends that the activity of logging means the harvest of plants that have been cultivated on land, grown big & mature enough to be used as fuel or raw material; logging is an agricultural operation; falls under the heading 9986 an…
1. The Deputy Conservator of Forests, Bengaluru Urban Division, Department of Forests, Government of Karnataka, (called as the ‘Applicant’ hereinafter), Aranya Bhavan, 18th Cross, Malleshwaram, Bengaluru 560 003, having GSTIN number 29AAAGD1565L1Z8, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 8s KGST Act, 2017 read with Rule 104 of CGST Rules 2017 84…