Pulp Wood Logs Classified Under HSN Code 4403, Taxed at 9% CGST and SGST as per Schedule-III, Sl.No.134.

Classification of supply - rate of tax - supply of pulp wood - This HSN code clearly covers poles, props and logs for pulping. The applicant is supplying logs for pulping therefore the commodity dealt by him HSN code 4403 which is enumerated at Sl.No.134 of Schedule-III and hence taxable at the rate of 9% under CGST & SGST respectively. - AAR .....

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