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2018 (4) TMI 581 - AAR - GSTRate of tax - standing rubber trees - applicant contends that the tax liability of timber and firewood/fuel wood is explained under HSN code 4401 and there is no direction to collect GST for standing trees of rubber trees which fall under HSN code 06. But, the State Farming Corporation is demanding 18% on live rubber trees - Held that: - under the contract of supply, growing crops, i.e., rubber trees are agreed to be severed before supply and hence, comes under the definition of 'goods'. Thus, standing rubber trees no longer remain as such. Therefore, it can only be treated as 'wood in rough form'. In GST, firewood is exempted as per HSN Code 4401. There is no differentiation between soft wood and hardwood in GST. The rate of tax on rubber wood in the aforesaid transaction is 18% under the HSN 4403.
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