Levy of GST — The applicant requested a clarification about the applicability of GST for the following activities—
1. GST on Extraction of timber / bamboo from Natural Forest
2. GST on Transportation of Timber / bamboo from Natural Forest to the Government depots
3. GST on Maintenance of Government depots like classification / grading of timber & bamboo and wages to mastris for supervision

Held that—We find that the Advance Ruling sought by the applicant is on the applicability of the notification issued under the provisions of this Act and the determination of the liability to pay tax on goods or services or both. After examining the kind of activities and services the applicant is engaged in, it is made clear that the applicant do not make any of the supplies in question, but is in fact the recipient of the various supplies made to him by the contractors as stated in his application. Thus the questions raised are on the liability to pay tax on the services supplied to them and not on the supplies made by them.

The application is rejected.—Divisional Forest Officer, Logging Division, In Re… [2018] 07 TAXLOK.COM 113 (AAR-AP)