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TMI Blog2019 (10) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... entry no. 134 of Notification No. 01/2017 - Integrated Tax (Rate) dated 28.06.2017. - KAR ADRG 67/2019 - - - Dated:- 21-9-2019 - Sri. Harish Dharnia, and Dr. Ravi Prasad M.P. Member Represented by: Sri B.R. Jayatheertha, Advocate ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS SERVICES TAX ACT, 2017 AND UNDER 98(4) OF THE KARNATAKA GOODS SERVICES TAX ACT, 2017 1. M/s West Coast Paper Mills Ltd., (called as the applicant hereinafter), having GSTIN number 29AAACT4179N1ZO, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules 2017, under Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Proprietary concern and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: What is the rate of GST applicable on following types of Wood meant for pulping? (i) Debarked Eucalyptus Wood (ii) Debarked Acacia Wood (iii) Casuarina Wood (iv) Subabul Wood 3. The applicant furnis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of debarked eucalyptus wood, debarked acacia wood, casuarina wood, and subabul wood. The pulpwood procured by the paper industry is the residual or scrap left over of the tree, which cannot be used in the manufacture of wood wear, veneers, matchsticks, poles, bailies, timber, telephone or electricity pole. Thus the wood procured by the mill for pulping and thereafter use in the manufacture of paper and paper boards is nothing but wood waste and scrap. Therefore the same should be considered in HSN Code 4401 with applicable rate of SGST @ 2.5% only vide entry Serial No. 198 of Schedule I to the Notification (01/2017) FD 48 CSL 2017, Bengaluru dated 29.06.2017. 4. FINDINGS DISCUSSION: We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by Sri BR Jayatheerata, Advocate and authorized representative, during personal hearing. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - Treated with paint, staines or other preservatives 4403 11 00 -- Coniferous 4403 12 00 -- Non-coniferous - Other, coniferous: 4403 21 -- Of pine (Pinus spp.), of which any cross sectional dimension is 15 cm or more 4403 21 10 --- Saw logs and veneer logs 4403 21 20 --- Poles, pilings and posts 4403 21 90 --- Other 4403 22 -- Of Pine (Pins spp.), other 4403 22 10 --- Saw logs and veneer logs 4403 22 20 --- Poles, pilings and posts 4403 22 90 --- Other 4403 23 -- of fir (Abies spp.) and spruce (Picea spp.), of which any cross sectional dimension is 15 cm or more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gurgan (Dipterocarpus alatus), Khair (Acacia catechu), Lampati (Duabanga grandiflora), Laurel (Terminalia alata), Paliwood (Palaquim elliplicum), and Red Sanders (Pterocarpus sautatinus) and Rose Wood (Dalbergia latifolio) 4403 99 11 ---- Andaman Padauk (Pterocarous dalbaergiodes) 4403 99 12 ---- Bonsum (Phoebe goalparensis) 4403 99 13 ---- Gurgan (Dipterocarpus alatus) 4403 99 14 ---- Khair (Acacia catechu) 4403 99 15 ---- Lampati (Duabanga grandiflora) 4403 99 16 ---- Laurel (Terminalia alata) 4403 99 17 ---- Paliwood (Palaquim elliplicum) 4403 99 18 ---- Red Sanders (Pterocarpus sautatinus) 4403 99 19 ---- Rose Wood (Dalbergia latifolio) ---- Sal (Chorea robusta), Sandal Wood (Santalum albur), Semul (Bombax ceiba), Walnut wood (Juglans binata), Anjam (Hardwickia binata), Birch (Betula Spp.), Sissoo (Dalb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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