Sharda Timber ., In re
Date: December 3, 2018
Subject Matter
Eucalyptus /Poplar Woods Waste in logs having length of 30 cm to 200 cm and girth of approx. 10 cm to 60 cm do not fall under HSN 4401
Summary
Q. Whether the commodity of Eucalyptus/Poplar Wood Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm is covered under HSN 4401 and chargeable to tax under Uttarakhand State GST @ 2.5% and under CGST @2.5%? A.The answe…
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after to be referred as “Act”) and the rules made thereunder filed by M/s Sharda Timber, Khasra No. 115, Min Wake Moja, Tirmal Patti, Jaspur, U.S. Nagar (UK)-244712, seeking an advance ruling on the question : “Whether the commodity of Eucalyptus/Polar Wood Waste in Logs having length…