Tata Coffee Limited ., In re
Date: September 27, 2019
Subject Matter
Depositing timber/wood with the Government Timber Depot for disposal as per the provisions of the Karnataka Forest Act will constitute a supply
Summary
a) Whether the legally binding and prescribed activity of depositing the timber / wood by the applicant with the Government Timber Depot for disposal as per the provision of Section 104 of the Karnataka Forest Act will constitute a “supply&rdqu…
1. M/s Tata Coffee Limited, (called as the ‘Applicant’ hereinafter), having GSTIN number 29AABCCO241R1ZH, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant company is registered under the Goods and Servic…