TMI Blog2018 (4) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... participated in the e-auction for cutting 6696 standing rubber trees from the State Farming Corporation Ltd., Vettithitta, a PSU under Central Govt. The 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 Corporatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority for Advance Ruling. (1) Live rubber trees under HSN code 06 the rate of tax 0 but now insisting for payment of 18% GST which according to the auction there is no clarification issued by the GST Authorities as on date in spite of letter dtd. 19-12-2017 hence as per the W.A.No.245/2018 of Hon 'ble High Court for clarifying the GST rates. (2) Both taxable rate of CGST and SGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bber 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'. 8. In GST, firewood is exempted as per HSN Code 4401. There is no differentiation between soft wood and hardwood in GST. 9. In the light of the aforesaid circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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