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)