2018 (12) TMI 1733

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Divisional Forest Officer, Logging Division, Chintur (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act or APGST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: M/s. Divisional Forest Officer, Logging Division, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t the applicability of GST for the following activities: 1. Extraction of timber / bamboo from Natural Forest : The Forest Department entrusts this work, which is 100% labour oriented, to the lowest bidder of the registered contractors in the open tender system / nomination / piece work contract and the lowest bidder engages the local tribal labourers for cutting / extraction of timber & bamboo and the bills as per the FSR (Rates Fixed in the Forest Schedule of Rates) rates paid to the contractor, which in turn are paid as wages to the local tribal labourers. The question is whether GST is applicable for the above works or not. If applicable what percentage and under what item / HSN Code of GST Act. 2. Transportation of Timber / bamboo f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ST /APGST Act 2017. No remarks are received from the respective Jurisdictional authorities concerned so far. 5. RECORD OF PERSONAL HEARING: Sri R.Kondal Rao, DFO, Logging Division, Chintur, the Authorized Representative, appeared for personal hearing on 10.12.2018 and he reiterated the facts already submitted in the application. 6. DISCUSSION AND FINDINGS: The applicant was heard in person and his plea was examined in detail. We find that the Advance Ruling sought by the applicant is on the applicability of the notification issued under the provisions of this Act and the determination of the liability to pay tax on goods or services or both. After examining the kind of activities and services the applicant is engaged in, it is made clea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X