Kohinoor Woods ., In re

Date: September 24, 2019

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Harish Dharnia, Ravi Prasad MP
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Subject Matter

Contract of cutting of live trees to obtain the logs and transferring of the timber logs is a composite supply with supply of timber being the principal supply

Composite Supply

Summary

The applicant has obtained a work order from Social Forestry Department through the tender for cutting and removal of standing live trees. The applicant is ultimately removing the cut log and not the live trees, Here the job of cutting is undertaken…

1. M/s. Kohinoor Woods, No.933, Opp. Range Forest Office, Kolar Main Road, Bangarpet – 563114, having GSTIN number 29AJWPT43671ZU filed n application for Advance Ruling under Section 97 of the CGST Act,2017 , and Section 97 of the KGST Act, 2017, in FORM GST AIWA-01 discharging the fee of Rs,5,000/- each under the CGST Act and the KIST Act. 2. The Applicant is a registered dealer under the G…

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