Extraction & Transportation of Timber/Bamboo from forests falls under Heading 9997

In re Mallelli Venkateswara Rao (GST AAR Andhra Pradesh) What is a support service in relation to the above had been defined by means of an explanation to the same entry. And the explanation had employed the word ‘mean’ which is restrictive in nature. Thus what is given in explanation shall only mean as support services and nothing else shall. From the explanation given to the entry, the support services mentioned are only in relation to agriculture and fishery and animal husbandry. None of the services are mentioned in relation to natural forests. Moreover, agricultural produce an...