TMI Blog2021 (12) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... s enumerated at Sl.No.134 of Schedule-III and hence taxable at the rate of 9% under CGST SGST respectively. - A.R.Com/41/2018 TSAAR Order No.26/2021 - - - Dated:- 22-11-2021 - SRI B. RAGHU KIRAN, IRS, AND SRI S.V. KASI VISWESWARA RAO, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Gogineni Mohan Krishna, Bhadradri, 2-124, Opp: East Gate, Main Road, Sarapaka, Bhadradri 507 128 Telangana State (36GLNPK9442J1ZD ) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned which enable to issue such circular and therefore requested the A.A.R. to dispose their application independently. 5. Questions raised: 1. 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? 6. Personal Hearing: The Authorised representatives of the unit namely Sri. P. Vijay Hindhu (Advocate), attended the personal hearing held on 07-10-2020. However, orders were not passed due to the retirement of State Member. Government of Telangana vide G.O. Rt. No. 216, Rev(CT-II) Dept, Dt.16.06.2021 have nominated Sri S.V. Kasi Visweswara Rao, Additional Commissioner (ST) as member to The Authority for Advance Ruling and hence the case was re-posted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ode 4403: Wood in the rough ii. Sl. No.135, HSN Code 4407: Wood sawn or chipped iii. Sl.No.137, HSN Code 4409: Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed. The HSN Code 4403 covers timber for sawing; poles for telephone, telegraph or electrical power transmission lines; unpointed and unsplit piles, pickets, stakes, poles and props; round pit-up-props; logs; whether or not quarter-split, for pulping; round logs for the manufacture of veneer sheets, etc; logs for manufacture of match sticks, wood ware, etc. . This ..... X X X X Extracts X X X X X X X X Extracts X X X X
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