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TMI Blog2019 (2) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the classification is sought from the authority - since length and girth are not criteria for classification of wood under Chapter 44 or more specific 4401, therefore, the answer in given-in negative to the question which the applicant has sought. - AAR Ruling No. 12/2018-19 In Application No. 10/2018-19 - - - Dated:- 3-12-2018 - SHRI VIPIN CHANDRA AND SHRI AMIT GUPTA MEMBER Present for the Applicant: Shri Rajendra Jaiswal Concerned Officer: Mrs. Preeti Manral, DC-SGST Note : Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section- 99 of the Uttarakhand Goods and Services Tax Act, 2017, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the applicant is required to be registered (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term In the present case, applicant has sought advance ruling in respect of leviability of GST, if any, on the (a) Classification of Eucalyptus / Poplar Wood Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm being covered under HSN 4401. (b) Whether the commodity of Eucalyptus /PopIar Wood Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm is chargeable to tax under Uttarakhand State GST @2.5% and CGST @ 2.5%. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ..... ...to avoid classification disputes, notifications issued by Government indicate that Customs Tariff has been adopted for descriptive classification of goods under GST. The Section Notes, Chapter Notes and Rules of interpretation of Customs Tariff have also been adopted . 6.1. Thus, from the above, it evolves that to decide upon the issue of classifying Eucalyptus / Poplar Wood Waste in Logs (having length of 30 cm to 200 cm and Girth Of approx. 10 cm to 60 cm) under HSN 4401, and thus upon the tax rate of 5%, it is important to go through Chapter 4401 of the Customs Tariff. 6.2. The relevant portion of the Customs Tariff Manual covering the Tariff Item and the description of the goods therein is mentioned as under . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -- Non -coniferous mt - Sawdust and wood waste and scrap, agglomerated in logs briquettes, pellets or similar forms: 44013100 -- Wood pellets mt 44014000 Sawdust and wood waste and scrap, not agglomerated mt 6.3. Further, for the sake or better understanding of the issue in hand, the relevant portion from the Chapter 44 (Wood and articles of wood; wood charcoal or the GST Tariff Manual, is reproduced as under : Chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it can be clearly seen here that though the applicant is seeking advance ruling in respect of Eucalyptus / Poplar Woods Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm, so as to classify the same under Chapter heading 4401 (attracting GST @ 5% in respect of Wood in chips or particles), the applicant has failed to correctly frame the question to which the classification is sought from the authority, we find that since length and girth are not criteria for classification of wood under Chapter 44 or more specific 4401, therefore, the answer in given-in negative to the question which the applicant has sought. RULING In view of the above, the answer is in negative and Eucalyptus / Poplar Woods Waste in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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