Classification of Debarked Eucalyptus wood under GST: AAR allows Application withdrawal

In re Grasim Industries Limited (GST AAR Karnataka)

In the case of Grasim Industries Limited (GST AAR Karnataka), the applicant, a manufacturer of Viscose Staple Fibre and other chemicals, sought an advance ruling under Section 97 of the CGST Act, 2017, and the KGST Act, 2017. They requested clarification on the classification of Debarked Eucalyptus wood, which is a raw material for their production. The applicant noted that suppliers classify this wood under different HSN codes, resulting in different GST rates (18% under HSN 4403 9800 and 5% under HSN 4401 3900).

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