Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Classification of services - agricultural produce - service of ...


Logging Services in Forestry: CGST and SGST Apply for In-State Supply, Says Authority for Advance Rulings.

September 20, 2019

Case Laws     GST     AAR

Classification of services - agricultural produce - service of “logging” - forestry operation - plants grow up to become trees - they are harvested to yield timber, poles, billets, firewood, pulpwood, etc. which are raw material - CGST and SGST must be charged as the place of supply and the location of the supplier are in the same State - AAR

View Source

 


 

You may also like:

  1. Territorial Jurisdiction of Advance Ruling Authority - As seen from this provision there is a territorial nexus between the authority for advance ruling of a state and...

  2. Levy of CGST and SGST or IGST - Commission agent - Intermediary services or not - sell of machinery of foreign principal in the Indian Territory - sub-section (8)...

  3. Scope of Advance Ruling application - zero-rated supply or a Normal supply - export of service - The Advance Ruling Authority should have refrained from passing any...

  4. The case concerns the liability of an exporter to pay GST on export freight as CGST & SGST or IGST. The ruling states that post the sunset clause on ocean/air freight,...

  5. Nature of supply - liability to pay tax under IGST or CGST and SGST - though the location of the recipient is outside India, the services supplied are in respect of...

  6. Maintainability of Advance Ruling application - Classification of supply of service - rate of GST - In the applicant case, it is seen that the State authorities have...

  7. Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

  8. Supply or not - future contracts - works contract services - pure services or not - supply related to the business of pumping stations and reservoirs - The Authority...

  9. Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

  10. Scope of Advance Ruling Authority u/s 97 of the CGST Act/TNGST - question relates to charging of IGST or SGST & CGST on such sales for which appellant get orders from...

  11. The case involves a query regarding the classification of goods and services for GST purposes. The applicant sought clarification on the consideration charged for...

  12. Classification of goods - rate of GST - educational institution or not - Question was asked about CGST Act - AAR answered the same as per CGST and IGST act - The Ruling...

  13. Levy of GST - reimbursement of the subsidiary company to its ultimate holding company located in a foreign territory outside India - rate of GST - the Ruling pronounced...

  14. Inclusion in the value of supply as per section 15 of the CGST Act, 2017 or not - The appellant is a recipient of services in the subject case. The impugned transactions...

  15. The case involves a query regarding GST exemption for hostel accommodation provided to students and working women. The Authority for Advance Ruling, Tamil Nadu,...

 

Quick Updates:Latest Updates