Classification of Supply — The Applicant is engaged in the business of purchasing standing live trees from the Deputy Conservator of Forests, Social forestry Division, Bangalore rural, through online tender cum auction held at MSTC portal. The Applicant received work order for cutting and removal of Acacia Auriculiformis and Acacia trees including 12% of Forest Development tax, 18% GST, 2.5% IT and 10% cess on IT. The Applicant sought advance ruling on the question what is rate of GST on Live standing trees? The Authority ruled out that transaction of the applicant removing the rough wood after cutting the trees and appropriating the wood logs under contract is chargeable at 18% GST. — Kohinoor Woods, In Re… [2019] 16 TAXLOK.COM 115 (AAR-Karnataka)