https://www.taxtmi.com/caselaws?id=294106 Wood waste supplied to paper mills for pulping only was treated as classifiable under HSN 4401 as wood waste and scrap, because it was not shown to be suitable for timber, furniture, poles, veneer, match sticks, or similar commercial uses. The tariff description for HSN 4401 covers wood waste and scrap used for pulping, paper manufacture, particle board, fibreboard, or fuel, so the concessional GST rate of 2.5% CGST and 2.5% SGST applied. Classification under HSN 4403 was rejected, and the higher 18% rate did not apply. en-us Sun, 14 Jun 2020 00:00:00 +0530 Sat, 22 Feb 2025 13:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294106 Wood waste supplied to paper mills for pulping only was treated as classifiable under HSN 4401 as wood waste and scrap, because it was not shown to be suitable for timber, furniture, poles, veneer, match sticks, or similar commercial uses. The tariff description for HSN 4401 covers wood waste and scrap used for pulping, paper manufacture, particle board, fibreboard, or fuel, so the concessional GST rate of 2.5% CGST and 2.5% SGST applied. Classification under HSN 4403 was rejected, and the higher 18% rate did not apply. Case-Laws GST Sun, 14 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294106