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TMI Blog2019 (4) TMI 1944X X X X Extracts X X X X X X X X Extracts X X X X ..... Government depots, and the maintenance works like grading/classification of timber and bamboo and the sale of the same at Government depots. The applicant mentioned that they were collecting 18% GST from bidders and depositing the same in GST Account 9% SGST + 9% CGST on the sale of timber as per the HSN Code 4403, while collecting 5% GST from the bidders (2.5% SGST + 2.5% CGST) on the sale of bamboo as per HSN Code 1401. 2. The applicant further submitted that, the works of extraction/cutting of timber and bamboo from natural forest, transportation of the same to the Government depots, maintenance of Government depots like grading/classification of timber and bamboo at Government depots were being carried out by the open tender syste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge and under what item/HSN Code of GST Act. (2) Transportation of timber/bamboo from Natural Forest to the Government depots : This work which is partly labour oriented (for loading and unloading of timber and bamboo) and partly transportation of timber and bamboo on road using lorry/truck, is entrusted to the lowest bidder of the registered contractors in the open tender system/nomination/piece work contract. The bills as per FSR rates will be paid to the contractor, which in turn will be paid to the local tribal labourers and the lorry owners by the contractor. The question is whether GST is applicable for the above works or not. If applicable what percenta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Logging Division, Chintur (Applicant) is undertaking the above works. (2) The applicant is the authority who is preparing and sanctioning the estimate, duly providing tax provision in the estimate, and responsible authority for applying the tax provisions of APGST Act, 2017, and stake holder of the above services and having right to file the application and getting the advance ruling order as per the APGST Act, 2017. (3) The applicant is undertaking the above services and stake holder of the above services and comes under the purview of Section 95A of APGST Act, 2017. (4) The interpretation of the Authority for Advance Ruling that the applicant is recipient of the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a recipient of the service and not service provider and not related to the service and concluded that the applicant is not having relation to the service which is arbitrary, illegal and against the provisions and spirit of the CGST and APGST Act, 2017. 8. As per the definition it is very clear that the application can be made by the person who is in relation to the goods or services taken up or proposed to be taken up. 9. Thus, the applicant contends that he is taking up the above service/goods by planning, preparing estimate, sanctioning estimate, executiving the above works/services under complete supervision and the tax are paid by the applicant (though it is indirectly). The applicant states that he, being a DDO, is the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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