GST on composite contract of cutting of live trees to obtain logs & transfer of timber logs

In re M/s. Kohinoor Woods (GST AAR Karnataka)

In this case, instead of Forestry Department taking the responsibility of cutting the trees it directed the applicant to cut and remove the standing live Tree. Thus applicant is ultimately removing the cut log and not the live trees, Here the job of cutting is undertaken by the applicant instead of Social Forestry Department that does not mean that the Department supplying standing live trees and further Department has directed the applicant to cut and remove the trees. The applicant is not allowed to leave

Please become a Premium member. If you are already a Premium member, login here to access the full content.