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Issues: Whether the supplied debark/bark eucalyptus wood waste, suabool wood waste and poplar wood waste were classifiable under HSN 4401 or HSN 4403, and the applicable GST rate.
Analysis: The supplied material was examined with reference to its physical characteristics, the relevant tariff headings, and the explanatory notes to Chapter 44. Wood waste and scrap not usable as timber, including bark and shaving and material used for pulping or as fuel, falls within Heading 4401. The goods described as debark/bark wood waste, supplied for pulping only to paper mills, were found to answer that description and were covered by the specific entry in the GST rate notification prescribing the concessional rate.
Conclusion: The goods are classifiable under HSN 4401 and are taxable at 5% GST, with 2.5% CGST and 2.5% SGST.
Final Conclusion: The ruling resolved the classification dispute in favour of treating the goods as wood waste and scrap under the concessional tariff entry, resulting in GST at the 5% rate.
Ratio Decidendi: Where the supplied wood material is waste or scrap of the kind described in the chapter notes and is intended for pulping or similar limited industrial use, it is classifiable under Heading 4401 and not under a residuary rough-wood heading.
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