https://www.taxtmi.com/caselaws?id=387459 The Advance Ruling Authority determined that depositing timber with the Government Timber Depot constitutes a supply subject to GST as the Depot acts as an agent of the applicant. The value of supply is to be determined based on open market value or prescribed methods. Tax liability cannot be shifted as a deemed discharge, requiring GST payment at both supply and sale stages. The time of supply is when timber is removed for supply to the depot. Regarding supervision services, GST liability falls on the applicant under the reverse charge mechanism if the Depots are Government Departments; otherwise, the Depot should collect GST. en-us Fri, 27 Sep 2019 00:00:00 +0530 Thu, 10 Dec 2020 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387459 The Advance Ruling Authority determined that depositing timber with the Government Timber Depot constitutes a supply subject to GST as the Depot acts as an agent of the applicant. The value of supply is to be determined based on open market value or prescribed methods. Tax liability cannot be shifted as a deemed discharge, requiring GST payment at both supply and sale stages. The time of supply is when timber is removed for supply to the depot. Regarding supervision services, GST liability falls on the applicant under the reverse charge mechanism if the Depots are Government Departments; otherwise, the Depot should collect GST. Case-Laws GST Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387459