2019 (10) TMI 867

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....he 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 purchasing wood for pulping in the process of manufacture of paper and paper b....

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....e 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 applicant explains in detail description and nature of debarked eucalyptus wood, debarked acacia wood, casuarina wood, and subabul wood. ....

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....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 -- Coniferous 4401 22 00 --- Non-Coniferous   - Sawdust and wood waste and scrap, agglomerated, in logs, briquettes, pellets or similar forms 4401 31 00 -- Wood pellets 44014000 - ....

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....n 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. 4403 49 10 --- Teak wood in rough 4403 49 90 --- Other   - Other 4403 91 00 -- Of Oak (Quercus spp.) 4403 93 00 -- Of beech (Fagus spp.), of which any cross-sectional dimension is 15 cm or more 4403 94 00 -- Of beech (Fagus spp.), other 4403 95 00 -- Of birch (Betula spp.), of which any cross-sectional dimension is 15 cm or more 4403 ....