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2019 (2) TMI 190 - AAR - GSTClassification of goods - Eucalyptus/ Polar Wood Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm - whether covered under HSN 4401 and chargeable to tax under Uttarakhand State GST @ 2.5% and under CGST @ 2.5%? Held that:- Though the applicant is seeking advance ruling in respect of Eucalyptus / Poplar Woods Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm, so as to classify the same under Chapter heading 4401 (attracting GST @ 5% in respect of Wood in chips or particles), the applicant has failed to correctly frame the question to which the classification is sought from the authority - since length and girth are not criteria for classification of wood under Chapter 44 or more specific 4401, therefore, the answer in given-in negative to the question which the applicant has sought.
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