Regarding Bamboo Supplier.

[Asked by Guest]

1. Incase of Supply of Bamboo by a local supplier(Individual in Nature & Unregistered Under GST Law)

2. Supply of Bamboo by a registered Dealer (Other than Individual)

** Even my questions seem confusing to myself, so dear experts please provide me the coverage of Bamboo suply under GST law briefly.

[CSSANJAY MALHOTRA]

Dear Mr. Sagar,

Liability to pay GST on supply of goods is with Buyer if his turnover exceeds the threshold limit of ₹ 20 Lacs / ₹ 10 Lacs (hilly areas) p.a. as the case may be in last F.Y.

Liability to pay GST in respect of purchase of goods from Unregistered Persons was with Buyer of goods till October 12, 2017 (Section 9(3) of CGST.

RCM has been exempted for purchase from Unregistered Dealer w.e.f. October 13, 2017

In case of sourcing from Registered Supplier, liability of GST is with him.

Thank you Malhotra Sir. And is it the same with "Timber"?

IS Hilly regions specified in the Act? Then under which section is it covered.

[Ganeshan Kalyani]

Yes the conditions mentioned by Sri Malhotra Sir is applicable to Timber also.

[Ganeshan Kalyani]

Yes the threshold for special states is mentioned in the Act.

[KASTURI SETHI]

I support the views of Sh.CS Sanjay Malhotra, Sir.

Here is additional information. GST rate is different under Chapters 14, 44, 46 & 94 of GST Tariff Act depending upon the nature and usage of the product. As handicraft it is exempted vide Notification No.8/17-I.T. dated 14.9.17. You will have to take decision for correct classification.

[DR.MARIAPPAN GOVINDARAJAN]

I also endorse the views of Shri Malhotra.

[Ganeshan Kalyani]

HSN classification is crucial tax. One need to select is appropriately.

Thank you experts. Sethi Sir can you Provide me the Pdf format of GST tariff Act? I was unable to find it.

KINDLY PLEASE SIR!

[KASTURI SETHI]

Yes. It is possible through email ID only . So send email ID through whatsapp.

AI Summary

GST reverse charge liability shifted with exemptions; supplier registration determines tax responsibility on bamboo and timber supplies.
GST liability for bamboo supplies depends on supplier registration: registered suppliers must charge GST; purchases from unregistered persons previously attracted reverse charge on the buyer but reverse charge was exempted from the notified date. Buyer liability is governed by registration turnover thresholds, including special thresholds for hilly areas, and the same treatment extends to timber. HSN classification and product use determine the applicable GST rate, with certain handicraft uses potentially exempt under the notification referenced.