TaxTMI 
TaxTMI 
2019 (10) TMI 867
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....ST Rules 2017, under Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Proprietary concern and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: What is the rate of GST applicable on following types of Wood meant for pulping? (i) Debarked Eucalyptus Wood (ii) Debarked Acacia Wood (iii) Casuarina Wood (iv) Subabul Wood 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that he is in the business of manufacture of paper and is p....
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.... f. The entry serial number 198 read as follows: "Wood in chips or particles; saw dust and wood waste and scrap; whether or not agglomerated in logs, briquettes, pellets or similar forms". g. The applicant states that it is his understanding that debarked Eucalyptus wood, debarked acacia wood, casurina wood and subabul wood with bark purchased for pulping and use in the manufacture of paper and paperboards falls under the aforesaid entry serial number 198 and therefore would attract CGST at the rate of 2.5%. However, many vendors are charging SGST @ 9% and CGST @ 9% by referring to HSN Code 4403 by treating the commodity as "wood in the rough" which in the opinion of the applicant is illegal. h. The appli....
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....bark and these are covered under Chapter 44 of the Customs Tariff. 4.2 Coming to the question whether they are covered under HSN 4401 or 4403, the two rival headings are as under: 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: 4401 11 -- Coniferous 4401 11 10 --- In logs 4401 11 90 --- Other 4401 12 -- Non-coniferous 4401 12 10 --- In logs 4401 12 90 --- Other - Wood in chips or particles 4401 21 00 --....
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....23 20 --- Poles, pilings and posts 4403 23 90 --- Other 4403 24 -- of fir (Abies spp.) and spruce (Picea spp.), other: 4403 24 10 --- Saw logs and veneer logs 4403 24 20 --- Poles, pilings and posts 4403 24 90 --- Other 4403 25 -- Other, of which any cross sectional dimension is 15 cm or more 4403 25 10 --- Saw logs and veneer logs 4403 25 20 --- Poles, pilings and posts 4403 25 90 --- Other 4403 26 -- Other 4403 26 10 --- Saw logs and veneer logs 4403 26 20 --- Poles, pilings and posts 4403 26 90 --- Other - Other, of tropical wood: 4403 41 00 -- Dark red meranti, light red meranti and meranti Bakau 4403 49 -- Other....
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.... Birch (Betula Spp.), Sissoo (Dalbergia sisso), and White cedar (Dysozylum) and the like 4403 99 21 ---- Sal (Chorea robusta) 4403 99 22 ---- Sandal Wood (Santalum albur) 4403 99 23 ---- Semul (Bombax ceiba) 4403 99 24 ---- Walnut wood (Juglans binata) 4403 99 25 ---- Anjam (Hardwickia binata) 4403 99 26 ---- Birch (Betula Spp.) 4403 99 27 ---- Sissoo (Dalbergia sisso) 4403 99 28 ---- White cedar (Dysozylum malabaricum) 4403 99 29 ---- Other It is very clear from the above, the goods in question is a wood in the rough, whether or not stripped of bark and hence is covered under the Heading 4403. Since they are split they cannot be covered under Heading 4404. 5. In view of the above,....