18% GST payable on supply of debarked pulpwood to paper mills

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...