https://www.taxtmi.com/caselaws?id=387079 The Authority for Advance Ruling classified the pulpwood supplied to paper mills under Heading 4403 instead of Heading 4401, subjecting it to an 18% GST rate. The applicant was ruled to pay CGST and SGST at 9% each for supplying debarked Eucalyptus, Acacia, Subabul, Casurina, Pine Pulpwood in billets. This decision aligned with Circular No. 80/54/2018-GST, providing clarity on the correct classification and tax rate for wood logs used in pulping activities. The ruling ensured consistency and compliance in tax treatment for the applicant's transactions involving pulpwood supply to paper mills. en-us Thu, 12 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387079 The Authority for Advance Ruling classified the pulpwood supplied to paper mills under Heading 4403 instead of Heading 4401, subjecting it to an 18% GST rate. The applicant was ruled to pay CGST and SGST at 9% each for supplying debarked Eucalyptus, Acacia, Subabul, Casurina, Pine Pulpwood in billets. This decision aligned with Circular No. 80/54/2018-GST, providing clarity on the correct classification and tax rate for wood logs used in pulping activities. The ruling ensured consistency and compliance in tax treatment for the applicant's transactions involving pulpwood supply to paper mills. Case-Laws GST Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387079