GST applicability on unprocessed timber: 18% rate under Schedule 3 for wood logs used in pulping until specified expiry. Wood in the rough supplied for industrial use is taxed under Schedule 3 at an 18% GST rate until 21-09-2025; classification and rate treatment for logs used in pulping is governed by prior clarification (para 8 of Circular No. 80/54/2018-GST).
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Provisions expressly mentioned in the judgment/order text.
GST applicability on unprocessed timber: 18% rate under Schedule 3 for wood logs used in pulping until specified expiry.
Wood in the rough supplied for industrial use is taxed under Schedule 3 at an 18% GST rate until 21-09-2025; classification and rate treatment for logs used in pulping is governed by prior clarification (para 8 of Circular No. 80/54/2018-GST).
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