GST rate on Bamboo purchased from Unspecified land Owner

[Sanjoy Das]

We are a manufacturing company in Assam. we have been purchasing bomboo from local vendors. The vendors are registered in GST but they are not charging GST when they supplied bamboo because of the bamboo is from his own land and the said land is un-specified land. (Not a forest land). and the vendor said that GST on bamboo is liable to pay only it manufactured on specifed land (Forest Land) where royalty has to pay to local council.

Whether GST is liable to pay on bamboo if the vendor manufacture from his own land (Unspecified land ) and supplied. Any noticification is there for examption of above said critia.

[Rajagopalan Ranganathan]

Sir,

Only purchase of cashew nuts, not shelled or peeled,purchase of bidi wrapper leaves (tendu) and purchase of tobacco leaves received from an Agriculturist is liable to gst under RCM vide Notification No. 4/2017-Central Tax (Rate), dated 28-6-2017 as amended. Since bomboo is not notified it is exempted from gst under Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017.

[KASTURI SETHI]

It appears that your vendor wants to take the benefit of exemption available to agriculture produce. Bamboo is not an agriculture produce. It is a forest produce. There is a lot of difference between agriculture produce and natural forest produce and both involve different processes starting from plantation to harvesting. No RCM is applicable on bamboo. No question of Royalty issue as not covered under 997337. Bamboo is classifiable under 1401 10 00 and it attracts GST @ 5% ( CGST + SGST. See the tariff.

Elaborate your query.

[YAGAY andSUN]

Just adding an interesting fact that Bamboo had been removed from the Category of Tree long back.

[KASTURI SETHI]

CEGAT New Delhi in the case of Supreme Paper Mills Ltd had held, "Bamboo is a giant grass."

[KASTURI SETHI]

Dear Sir,

You are right. Bamboo is not a tree. It is a giant grass. This fact has been to me since the 1977 as this was part G.K.

[Abhishek Thakur]

Sir I'm from Himachal Pradesh I wanna know that is there any tax on bamboo, vending from my own land (not forests)

[Abhishek Thakur]

Sir kya meri apni jmeen pr ugaye gye bamboo pr tax hai, mai unko other state mai jaakr bechna chahta hun to Kya mujhe us pr tax Dena pdega ?

AI Summary

GST on bamboo: conflicting views on exemption versus taxable rate under tariff classification and notifications. Whether GST applies to bamboo from a vendor's own unspecified land is contested. One reply asserts bamboo is not covered by RCM and is exempt under the exemption notification because it is not among listed agriculture products. Other replies assert bamboo is legally a giant grass/forest produce, classifiable under wood/bamboo tariff headings and therefore taxable at the applicable GST rate, with no reverse charge and no royalty treatment under the cited code.