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2019 (10) TMI 867 - AUTHORITY FOR ADVANCE RULING, KARNATAKARate of GST - Classification of goods - Debarked Eucalyptus Wood - Debarked Acacia Wood - Casuarina Wood - Subabul Wood - The commodity in question is poles of wood of length 4 to 5 feet and may or may not contain bark and these are covered under Chapter 44 of the Customs Tariff - whether they are covered under HSN 4401 or 4403? - HELD THAT:- 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. he goods in question are covered by the heading 4403 and hence are covered under entry no. 134 of Schedule III to the Notification No.01/2017 - Central Tax (Rate) dated 28.06.2017 and liable to tax at 9% under the CGST Act, 2017 - Similarly, the same are covered under entry no. 134 of Schedule III to Notification (01/2017) FD 48 CSL 2017 dated 29.06.2017 and liable to tax at 9% under the Karnataka Goods and Services Tax Act, 2017 - The IGST Rate applicable on the inter-State supplies of these goods is 18% under entry no. 134 of Notification No. 01/2017 - Integrated Tax (Rate) dated 28.06.2017.
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