2021 (12) TMI 465

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..... N 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Gogineni Mohan Krishna, Bhadradri, 2-124, Opp: East Gate, Main Road, Sarapaka, Bhadradri - 507 128 Telangana State (36GLNPK9442J1ZD ) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the .....

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..... e case: The applicant Mr. Gogineni Mohan Krishna is the proprietor of Sri Kodandarama Traders and he is in the business of supplying eucalyptus/subabul wood to paper mills. It is understanding of the applicant that the rate of tax to be payable on subabul is 2.5% under CGST & SGST respectively from their reading of notification No.1 of 2017 as mentioned at Sl.No.198 under Chapter 4401 of the HSN .....

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..... Telangana vide G.O. Rt. No. 216, Rev(CT-II) Dept, Dt.16.06.2021 have nominated Sri S.V. Kasi Visweswara Rao, Additional Commissioner (ST) as member to The Authority for Advance Ruling and hence the case was re-posted a fresh on 05.10.2021. Heard the case. They reiterated the facts mentioned supra and sought for clarifications in respect of the queries raised in their application. 7. Discussion & .....

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..... omerated from wood chips or particles or saw dust or waste as scrap of wood will qualify to fall under this entry. This entry proposes not to tax logs as such but only such those logs which come into being upon agglomeration of wood chips, saw dust, wood waste, scrap etc. hence the debarked eucalyptus or subabul wood cut sizes do not fall under this entry. The other entries provided in the said n .....

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..... match sticks, wood ware, etc.". 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. 8. In view of the observations stated above, the following ruling is issued : Advance R .....

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