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TMI Blog2018 (11) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... ao (Advocate) Present for the Jurisdictional Officer: Remarks Received Note: Under Section 100 of the APGST Act' 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act' 2017, within a period of 30 days from the date of service of this order. M/s. Sri Venkateswara Traders, (hereinafter also referred as applican ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the prescribed manner), accordingly, the application has been forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as per the Sec. 98(1 ) of CGST / APGST Act' 2017, and requested for the information. In response to this communication, the concerned jurisdictional officer, offered their remarks, and stated that there were no p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the states, i.e State of Telengana and the State of Andhra Pradesh have been charging 5% on the supply of pulp wood logs under chapter 4401, as enumerated in S.No. 198 in Schedule I of Notification 01/2017 Central tax (Rate), dated: 28th June 2017. At the time of hearing they have submitted a copy of the ruling of the Advance Ruling Authority of the State of Utter Pradesh, dated 14.06.2008, in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aper mills have also been purchasing the pulp wood from the forest department, Andhra Pradesh, namely Andhra Pradesh Forest Development Corporation Limited, and stated that, the said Forest Department is supplying Eucalyptus pulp wood at the rate of 5%. In para VIII of the submissions of the applicant, the de-barked Eucalyptus wood is cut in to sizes for the convenience of transportation as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls 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. Accordingly the ruling is as follows.... RULING Issue : GST @5% is being paid on supply of pulp wood in terms of Chapter 4401. Whether payment of GST at the said rate of tax is correct ?" Ruling: Yes, The supply of Eucalyptus / Subabul wood de-barked pulp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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