18% GST Payable on pulp wood & Falls under HSN Code 4403

In re Gogineni Mohan Krishna (GST AAR Telangana) GST @5% is being paid on supply of pulp wood in terms of Chapter 4401. Whether payment of GST at the said rate of tax is correct? HSN Code 4401 is dealing in wood chips, saw dust, wood waste and scrap. It proposed to tax this items as such or when they are agglomerated or made into bounded forms such as logs, briquettes or pellets. As seen from the entry the word ‘logs…’ is predicated with the phrase ‘whether or not agglomerated in’. Thus only those logs agglomerated from wood chips or particles or saw dust or waste...