https://www.taxtmi.com/caselaws?id=393045 Residue from wood peeling was treated as manufacturing waste and classified under Chapter Heading 4401 as wood waste or scrap, attracting GST at 5%. Amounts forfeited on failure to pay the auction balance, and penalties recovered for damage caused by labour, were treated as consideration for tolerating an act and classified as service code 9997 94, attracting GST at 18%. Mandi fee paid on wood purchases from an unregistered person was held not to attract GST under reverse charge. The question on refund of GST relating to bad debts and transit loss was found to be outside advance ruling jurisdiction, and no ruling was issued on that issue. en-us Mon, 10 Jun 2019 00:00:00 +0530 Mon, 17 Mar 2025 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393045 Residue from wood peeling was treated as manufacturing waste and classified under Chapter Heading 4401 as wood waste or scrap, attracting GST at 5%. Amounts forfeited on failure to pay the auction balance, and penalties recovered for damage caused by labour, were treated as consideration for tolerating an act and classified as service code 9997 94, attracting GST at 18%. Mandi fee paid on wood purchases from an unregistered person was held not to attract GST under reverse charge. The question on refund of GST relating to bad debts and transit loss was found to be outside advance ruling jurisdiction, and no ruling was issued on that issue. Case-Laws GST Mon, 10 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393045