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The operation of "logging" would attract tax under CGST Act and it is independent of the trees, whether planted by the forest department of which grew out of natural regeneration.

Classification of Service — According to the Applicant, the activity of logging means the harvest of plants that have been cultivated on land, grown big & mature enough to be used as fuel or raw material; logging is an agricultural operation; falls under the heading 9986 and therefore in terms of entry no.24 of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, effective from 01.07.2017, qualifies nil rate of GST. Authority Ruled; The operations of “logging” attract tax under GST Acts and it is independent of the trees, whether planted by the Forest Department or which grew out of natural regeneration. — Deputy Conservator of Forests, In Re… [2019] 15 TAXLOK.COM 095 (AAR-Karnataka)