2018 (4) TMI 581

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....ber SGST ORDER Sri. N.C. Varghese, Thrissur, a small scale contractor (hereinafter called the applicant), has preferred an application for Advance Ruling on the rate of tax of standing rubber trees. The applicant is engaged in the purchase and cutting and removal of rubber trees from the plantations of certain public sector undertakings owned by the Government of Kerala and also from private....

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.... generally used for the manufacture of packing cases and plywood substitutes, etc. after necessary processing. 4.  The applicant further argued that in the VAT period, since rubber wood is not useful for construction purposes, the Government of Kerala exempted the rubber trees/rubber wood from the purview of tax in order to give relief to the growers. 5.  The applicant, in his appl....

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....te. Further, no other trees or fuel wood in the estate are allowed to be cut down or removed. As per the definition of goods in Section 2(52) of CGST Act, 2017 , "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops. grass and things attached to or forming part of the land which are agreed to be severed before supply or under a co....