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Extraction &Transportation of Timber/Bamboo from forests classifiable under Heading 9997, taxable at 18%

November 29, 2019[2019] 111 530 (AAR - ANDHRA PRADESH)

GST: Transactions made by applicant in relation to natural forest comprising of, (i) Extraction of Timber/Bamboo in natural forests, (ii) Transportation of Timber/Bamboo from natural forest to Government Depots and (iii) Maintenance of Govt. Depots fall under Entry 35 of Heading 9997 of Notification No. 11/2017, taxable at 18 per cent GST

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