Case LawTSAAR Order No. 26/2021
Gogineni Mohan Krishna ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- November 22, 2021
- Type:
- Advance Ruling
- Members:
- Raghu Kiran, Kasi Visweswara Rao
Subject
Pulp wood falls under HSN 4403 and attracts 18% GST
Classification
Summary
The applicant has averred that they are supplying debarked wood logs of eucalyptus and subabul in cut sizes as pulp wood to various paper mills. In their opinion this commodity falls under Sl.No.198 of Schedule-I in Notification 1 of 2017. The said e…
Judgement
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 CGST Act and the TGST Act are the same except for certain provis…