Depositing timber with GTD for disposal amounts to supply: AAAR

In re Tata Coffee Limited (GST AAAR Karnataka) Wooden supply to Government Auction Department is supply as agent In this case the Depots are set up by the State Government in terms of Section 104-A(5) of the Karnataka Forest Act for the purchase and sale of timber since the Act mandates that timber can only be purchased and sold by the State Government. The sale of the timber by the Depot is done by way of auction. The proceeds of the sale are remitted to the Appellant. Therefore, notwithstanding the fact that the Depot is set up under the aegis of a statute, it functions in the capacity of an...