AAR: “Logging” of trees does not yield any ‘agricultural produce’, taxable as intra-state supply

Karnataka AAR holds that operations of “logging” would be liable to GST clarifying that said activity does not yield ‘agricultural produce’ and hence is not covered under entry number 24 of Notification No. 11/2017-Central Tax (Rate); Further, clarifies that said activity is an intermediary operation in the conversion of wood to timber and firewood and hence is not covered under the explanation given to the words “Support Services to forestry”; Explains that said ...