Tata Coffee Limited ., In re
Date: March 19, 2020
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. AAR ruling upheld
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. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisio…