Almora Van Prabhag V/s AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND :Date of Order : 23-12-2021GST Treatment of Resin Extraction, Transportation, and Related Aspects
Composite Supply of Resin Extraction and Transportation:
Nature of Supply: The process of extracting and collecting resin (Lisa/Resin) from pine trees and transporting it to a godown constitutes a composite supply under GST.
Classification: Resin (Lisa/Resin) falls under Tariff Item No. 1301 90 49 and is classified as a goods supply. The transportation service for resin from extraction site to godown...
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