Supply under GST — The applicant is a part of the Tata Group of Companies and is engaged in the business of Coffee/Tea/Pepper plantation. In the plantation, certain trees are grown for the purpose of “shade” of coffee crop. Shade trees are absolutely necessary for the protection of coffee bushes. It is not possible to grow coffee in India without the necessary shade trees. However, excessive shade trees are also not suitable for coffee growing. The Applicant sought Advance Ruling in respect of the transaction of depositing timber within the Government Timber depot and applicability of GST. The Authority ruled out that the transaction of depositing timber with the Government Timber depot for disposal would amount to “supply” within the meaning assigned to it under the GST Act and GST is chargeable on the value of such supply. — Tata Coffee Limited, In Re… [2019] 16 TAXLOK.COM 148 (AAR-Karnataka)