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GST on Services related to Cutting and sell of tree after converting into timber to Forest department

Case Law Details

Case Name
In re M/s Deputy Conservator of Forests (GST AAR Karnataka)
Date of Judgement/Order
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In re M/s Deputy Conservator of Forests (GST AAR Karnataka) Question 1. a. The applicant states that Karnataka Forest Department, under its sovereign functions, raises ‘plants’ of tree species, plants them in forest, waste & common lands. Over time, with the nurturing and management of the department, these plants grow up to become trees when they are harvested to yield timber, poles, billets, firewood, pulpwood, etc. which are raw material (for say carpentry works), fuel (firewood is burnt as fuel), and fibre (pulpwood is used as fibre for paper and rayon industry). b. The tas...
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