18% GST applicable on supply of rubber wood / standing rubber trees

In re Sri. N.C. Varghese (GST AAR Kerala)

As per the terms and conditions in the e-tender of State Farming Corporation, the contrator should cut and remove the trees from the estate. Further, no other trees or fuel wood in the estate are allowed to be cut down or removed. In this case, under the contract of supply, growing crops – i.e., rubber trees are agreed to be severed before supply and hence, comes under the definition of ‘goods’. Thus, standing rubber trees no longer remain as such. Therefore, it can only be treated as ‘wo

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