2019 (10) TMI 791

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....of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a registered dealer under the Goods and Services Act, 2017, engaged in the business of purchasing standing live trees from the Deputy Conservator of Forests, Social forestry Division, Bangalore rural, through online tender cum auction held at MSTC portal. 3. The applicant sought advance ruling in respect of the following question: a) What is rate of GST on Live standing trees? FACTS OF THE CASE 4. The Applicant is engaged in the business of purchasing standing live trees from the Deputy Conservator of Forests, Social forestry Division, Bangalore rural, through online tender cum aucti....

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.... FINDINGS & DISCUSSION: 8. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by the applicant during the personal hearing. We also considered the issue involved, on which advance ruling is sought by the applicant, relevant facts and the applicant's interpretation of law. 9. The Applicant has filed the application seeking advance ruling, regarding the rate of GST on standing live trees. 10. On verification of the nature of activities carried out by the applicant, it is observed that applicant has obtained a work order from Social Forestry Department through the tender for cutting and removal of standing live trees. As per the work order issued by the ....