2020 (6) TMI 741 - AAR - GST

Classification of goods - Debark/Bark Eucalyptus wood waste, debark/Bark Suabool wood waste, Debark/Bark poplar wood waste (lenght about 2 meter and its girth between 15 to 60 centimeter) to be supplied to paper mills for pulping only - HELD THAT - These goods will not come under wood waste and scrap - Wood waste and scrap would get covered under N/N. 1/2017-Central Tax (Rate) dated 28-06-2017 with KA.NI.-2-836/XI-9(47)/17-U.P Act-1-2017-order-(06)-2017 dated 30-06-2017 vide schedule I, numbered 198 and will be taxable at 5%.