AAR : Severed rubber trees / wood constitute "goods", taxable at 18% under HSN Code 4403

AAR clarifies the rate of GST applicable on severed rubber wood, holds that same is liable to GST at 18% under HSN Code 4403; Notes that in terms of e-tender of State Farming Corporation, the applicant contractor was required to cut and remove standing rubber trees from estate and while applicant claimed classification of live rubber trees under HSN Code 06 with ‘Nil’ GST, the PSU insisted on payment of GST at 18%; Perusing Section 2(52) of CGST Act, AAR observes that und...