AAR: Services in relation to 'natural forest' classifiable under SAC code 9997, taxable at 18%

Andhra Pradesh AAR rules on classification of services in relation to natural forest comprising of, (i) Extraction of Timber/ Bamboo in natural forests, (ii)Transportation of Timber/Bamboo from natural forest to the Government Depots and (iii) Maintenance of Govt. Depots; Elucidates that, Explanation to ‘Support services to agriculture, forestry, fishing, animal husbandry ‘under Heading 9986, shall include what is given therein only “as support services and nothing else...