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2018 (11) TMI 447 - AAR - GSTRate of GST - supply of pulp wood - Whether GST @5% is paid correctly on supply of pulp wood in terms of Chapter 4401? - Held that:- On verification of invoices submitted by the applicant, the nature of product as described by the applicant, we are of the opinion that the contention of the applicant is to treat the de-barked Eucalyptus / Subabul pulp wood, supplying to paper mills in cut sizes under the entry number 198 of Schedule I of notification no.01 /2017 - Central Tax (Rate), dated : 28.06.2017, is justified. Ruling:- The supply of Eucalyptus / Subabul wood de-barked pulp wood in cut sizes, supplied to various paper mills for manufacture of pulp falls under the Entry No 198 of Schedule I of Notification No 01/201 7 - Central tax (Rate), dated: 28th June 201 7, and attracts CGST @ 2.5% and SGST @ 2.5%.
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