https://www.taxtmi.com/caselaws?id=368376 Wood waste and scrap that is not usable as timber, including debark/bark eucalyptus, suabool and poplar waste supplied only for pulping, falls under Heading 4401 rather than Heading 4403. Applying Chapter 44 notes and the tariff description, the authority treated the goods as wood waste and scrap used for pulping or similar limited industrial use, and therefore eligible for the specific concessional GST entry. The goods were held taxable at 5% GST, split as 2.5% CGST and 2.5% SGST. en-us Thu, 14 Jun 2018 00:00:00 +0530 Wed, 05 Mar 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368376 Wood waste and scrap that is not usable as timber, including debark/bark eucalyptus, suabool and poplar waste supplied only for pulping, falls under Heading 4401 rather than Heading 4403. Applying Chapter 44 notes and the tariff description, the authority treated the goods as wood waste and scrap used for pulping or similar limited industrial use, and therefore eligible for the specific concessional GST entry. The goods were held taxable at 5% GST, split as 2.5% CGST and 2.5% SGST. Case-Laws GST Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368376