Case Law Details
Case Name : In re Almora Van Prabhag (GST AAR Uttarakhand)
Related Assessment Year :
Courts :
AAR Uttarakhand Advance Rulings
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In re Almora Van Prabhag (GST AAR Uttarakhand)
1. The contractor, undertaking tapping /extraction and collection of Lisa/Resin, from the Chir/Pine trees located on the reserved forest, van panchayat and civil forest, is liable to payment of GST on composite supply.
2. An individual permit holder, undertaking tapping /extraction and collection of Lisa/Resin, from the Chir/Pine trees located on the private (Naap) land, is liable to payment of GST on composite supply.
3. The activity by contractor / individual permit holder is a composite supply and supply of goods i.e. Oleo Resin (Lisa) is t...
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