West Coast Paper Mills Ltd ., In re
Date: September 21, 2019
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Harish Dharnia, Ravi Prasad MP
Subject Matter
Wood meant for pulping attracts 18% GST
Summary
Q) 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 A) The goods in question are covered by the heading 4403 and hence are c…
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 Rs.5,000/- each under the CGS…