2018 (11) TMI 447

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....of this order. M/s. Sri Venkateswara Traders, (hereinafter also referred as applicant), having GSTIN: 37ADOPM5537H1Z4 are engaged in the activity of supply of debarked cut sizes of wood of Eucalyptus/Subabul. It is supplied to various paper mills for manufacture of pulp. Here the applicant seeks advance ruling on the following issue... • GST @5% is being paid on supply of pulp wood in terms of Chapter 4401. Whether payment of GST at the said rate of tax is correct ?". The applicant has filed an application in Form GST ARA-01, dated 25.08.2018, and paid prescribed fee in prescribed format having CPIN : 18083700047139 dated: 14.08.2018. On verification of basic information of the applicant, it is observed that the applic....

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....umerated in S.No. 198 in Schedule I of Notification 01/2017 Central tax (Rate), dated: 28th June 2017. At the time of hearing they have submitted a copy of the ruling of the Advance Ruling Authority of the State of Utter Pradesh, dated 14.06.2008, in the case of M/s. Ruchi Enterprises. In support of their argument they have enclosed copies of invoices, issues by themselves and the state forest department corporation, wherein similar transactions are occurred. We have gone through the application, and the relevant material submitted by the applicant. The applicant carries on the activity of supply of Eucalyptus / Subabul wood as a de-barked pulp wood, in cut-sizes to various paper mills for manufacture of pulp. The applicant drawn the att....