Case Law Details
In re West Coast Paper Mills Ltd. (GST AAR Karnataka)
The commodity in question is poles of wood of length 4 to 5 feet and may or may not contain bark and these are covered under Chapter 44 of the Customs Tariff.
The commodity in question is not a fuel wood and is used in the pulp manufacturing and hence is not covered under 440111 to 440112. It is also not wood in chips or particles to be covered under 440121 and 440122 as the commodity is more than 4 feet in length. It is also not sawdust or wood waste. Hence the commodity in question is not covered under the HSN 4401.
Goods in question is a wood in the rough, whether or not stripped of bark and hence is covered under the Heading 4403. Since they are split they cannot be covered under Heading 4404.
In view of the above, the goods in question are covered by the heading 4403 and hence are covered under entry no.134 of Schedule III to the Notification No.01/2017 – Central Tax (Rate) dated 28.06.2017 and liable to tax at 9% under the CGST Act, 2017. Similarly, the same are covered under entry no.134 of Schedule III to Notification (01/2017) FD 48 CSL 2017 dated 29.06.2017 and liable to tax at 9% under the Karnataka Goods and Services Tax Act, 2017. The IGST Rate applicable on the inter-State supplies of these goods is 18% under entry no.134 of Notification No. 01/2017 – Integrated Tax (Rate) dated 28.06.2017.
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