2019 (2) TMI 190

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....om the date of service of this order. 1. This is an application under Sub-Section (1) of Section 97 of the CGST /SGST Act, 2017 (herein after to be referred as "Act") and the rules made thereunder filed by M/s. Sharda Timber, Khasra No. 115, Min Wake Moja, Tirmal Patti, Jaspur, U.S. Nagar (UK)-244712, seeking an advance ruling on the question : "Whether the commodity of Eucalyptus/ Polar Wood Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm is covered under HSN 4401 and chargeable to tax under Uttarakhand State GST @ 2.5% and under CGST @2.5%. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and determination of the liability to pay tax on such goods, in terms of Section 97(2)(a) & (e) of CGST/SGST Act, 2017, the present application is hereby admitted. 4. Accordingly opportunity of personal hearing was granted to the applicant on 30.10.2018. Shri 0m Kumar, Advocate and Shri Jai Ram Srivastava, Advocate appeared for personal hearing on the said date and submitted documents describing therein exact nature of work being undertaken. Mrs. Preeti Manral, Deputy Commissioner, SGST-Dehradun appointed as concerned officer by the competent authority of State GST was also present during the hearing proceedings. 5. In the present application, applicant has requested for advance ruling on : (a) Classification of Eucalyptus / Poplar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (2) (3) 4401   FUEL WOOD, IN LOGS, IN BILLETS, IN TWIGS, IN FAGGOTS OR IN SIMILAR FORMS; WOOD IN CHIPS OR PARTICLES; SAWDUST AND WOOD WASTE AND SCRAP, WHETHER OR NOT AGGLOMERATED IN LOGS, BRIQUETTES, PELLETS OR SIMILAR FORMS     - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms :   440111 -- Coniferous:   44011110 --- In logs.......................................................................................... mt 44011190 --- Other.......................................................................................... mt 440112 -- Non-coniferous: mt 44011210 --- In logs...................

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....forms 2.5% 2.5% 5% Nil 4403 Wood in the rough 9% 9% 18% Nil 6.4. Thus, though the advance ruling has been sought in respect of 'Classification of Eucalyptus / Poplar Wood Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm to be made under HSN 4401', on perusal of the description of goods as given in the column (2) of both the Customs Tariff and the GST Tariff, it can be clearly seen that nowhere does the description of goods as against HSN 4401 mention anything or even a passing reference about the length and girth of the Wood Waste in Logs. Further, it is also pertinent to note here that the HSN Code - 4403 reads as - "wood in the rough" and the woods falling under the sai....