GST on composite supply of Lisa/Resin, from Chir/Pine trees located on forest

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 the principal supply hence GST @ 5 % (2.5% + 2.5%) is payable.

4 . Classification of HSN/SAC code is as under:

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