TMI Blog2018 (11) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... ut 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%. - AAR/AP/16(GST)/2018 in Application No. AAR/24(GST)/2018 - - - Dated:- 9-10-2018 - SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER Present for the Applicant: Sri. B. Srinivasa Rao (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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the applicant. The authorized representative Sri. Murali Krishna Mandava along with his legal representatives had attended on behalf of the applicant and submitted the facts of the case. The applicant has appraised the fact that they are in supply of Eucalyptus De-barked pulp wood, and exclusively used to obtain pulp, which an important raw material in paper manufacturing. The Eucalyptus / Subabil and causurina pulp wood usually purchased in logs form, then chipped and cooked to manufactured pulp. It was also submitted that the state owned forest department corporation in both 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or production of paper. He submitted that, Eucalyptus, Subabul wood and Casuarina pulp wood is usually purchase in the form of logs, then chipped and boiled to manufacture pulp. He drawn the attention of this authority to the advance ruling pronounced by the authority for advance ruling of Utter Pradesh, where in, the authority of advance ruling ruled that, the tax applicable under GST would be 5%, on supply of Eucalyptus / De-barked subabul wood, Useful for preparation of pulp wood. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
