AAAR: Depositing timber with Govt. depot for disposal chargeable to GST

Karnataka AAAR upholds AAR holding that depositing timber with Government Timber Depot (GTD) for disposal would amount to ‘supply’, liable to GST; Elucidates that notwithstanding that Depot is set under the aegis of a Statute, it functions in the capacity of an agent; Further noting that the proceeds of the sale is remitted to the Appellant on completion of auction process, holds that sale happens through GTD and not to GTD as claimed by the Appellant; Notes that transact...