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Service by way of cutting, logging, transportation of timber / bamboo falls under SAC 9997 and attracts 18% GST.

Levy of GST — The Applicant is engaged in the activities i.e.; Extraction of Timber/Bamboo in natural Forests; Transportation of Timber / Bamboo from natural Forests to the Government Depots and; Maintenance of Government. Depots like classification / grading of Timber and Bamboo and wages to mastris for supervision. The Authority ruled out that service by way of cutting, logging, transportation of timber / bamboo falls under SAC 9997 and attracts 18% GST. — Mallelli Venkateswara Rao, In Re… [2019] 14 TAXLOK.COM 103 (AAR-AP)

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