2018 (10) TMI 342 - AAR - GST

Classification of goods - Wood Waste and scrap - Debark/bark eucalyptus wood waste - Debark/bark suabool wood waste - Debark/bark poplar wood waste (length about 2 metre and its girth between 15 to 60 centimetre) to be supplied to paper mills for pulping only. Held that - The Bark/debark which cannot be used in making timber, electricity and poles of telephone, matchsticks, veneer, woodware etc., comes within the classification of Wood waste and scrap - the wood waste and scrap comes within N/N. 1/2017-CT(rate) dated 28-06-2017 and will be taxable at 5%(2.5% CGST and 2.5% SGST).