TMI Blog2019 (10) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... t place. Thus Forest Department has sold the standing live trees to the applicant to cut and remove the same without damaging any other trees. Here the job of cutting is undertaken by the applicant instead of Social Forestry Department that does not mean that the Department supplying standing live trees and further Department has directed the applicant to cut and remove the trees. The applicant is not allowed to leave the live trees intact in the area and hence is bound to cut and remove the wood from the area. What is appropriated by the applicant is the timber logs and not live trees as the contract is clearly mandating that the goods are to be cut and then appropriated to the contract. The Applicant is finally removing cut logs from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rural, through online tender cum auction held at MSTC portal. 3. The applicant sought advance ruling in respect of the following question: a) What is rate of GST on Live standing trees? FACTS OF THE CASE 4. The Applicant is engaged in the business of purchasing standing live trees from the Deputy Conservator of Forests, Social forestry Division, Bangalore rural, through online tender cum auction held at MSTC portal. 5. The Applicant submitted that they have received the work order dated 31.08.2017 from the Deputy Conservator of Forest, Social Forestry-Division, Kolar for cutting and removal of KARI JALLI(Acacia Trees) for ₹ 6,43,278/-which includes 12% of Forest Development Tax, 18% G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uling is sought by the applicant, relevant facts and the applicant's interpretation of law. 9. The Applicant has filed the application seeking advance ruling, regarding the rate of GST on standing live trees. 10. On verification of the nature of activities carried out by the applicant, it is observed that applicant has obtained a work order from Social Forestry Department through the tender for cutting and removal of standing live trees. As per the work order issued by the Social Forestry Department some areas are allotted to the applicant to cut and remove standing live trees. Accordingly, the applicant is engaged in cutting standing live trees and removing the same from that place. Thus Forest Department has sold the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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