https://www.taxtmi.com/caselaws?id=415699 The Authority ruled that the correct tax rate for the supply of pulp wood under Chapter 4401 is 18%, not 2.5% as believed by the applicant. Circular No. 80/64/2018-GST clarified the tax rate for wood logs for pulping at 18%, with the correct HSN code being 4403. The Circular's validity was upheld, and the application under Section 97 of the GST Act was deemed valid. The commodity supplied was classified under HSN code 4403, taxable at 18% under CGST and SGST, contrary to the applicant's claim of 5% tax rate under Sl.No.198 of Schedule-I. en-us Mon, 22 Nov 2021 00:00:00 +0530 Sat, 29 Mar 2025 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415699 The Authority ruled that the correct tax rate for the supply of pulp wood under Chapter 4401 is 18%, not 2.5% as believed by the applicant. Circular No. 80/64/2018-GST clarified the tax rate for wood logs for pulping at 18%, with the correct HSN code being 4403. The Circular's validity was upheld, and the application under Section 97 of the GST Act was deemed valid. The commodity supplied was classified under HSN code 4403, taxable at 18% under CGST and SGST, contrary to the applicant's claim of 5% tax rate under Sl.No.198 of Schedule-I. Case-Laws GST Mon, 22 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415699