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GST : In absence of any specific exemption to that effect, services that are mentioned in relation to agriculture cannot be extended to those of applicant engaged in services 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. Consequently, transactions made by applicant fall under entry 35 of Heading 9997(SAC Code) of Notification No. 11/2017, taxable at 18 per cent