GST on commodity of Eucalyptus/Polar Wood Waste in Logs

In re M/s Sharda Timber (GST AAR Uttarakhand)

Whether the commodity of Eucalyptus/Poplar wood waste in logs having length of 30 cm to 200 cm in girth of approx 10 cm to 60 cm is covered under Hsn 4401 and chargeable under Uttarakhand State GST @ 2.5% and Under CGST @ 2.5%?

The answer is in negative and Eucalyptus /Poplar Woods Waste in logs having length of 30 cm to 200 cm and girth of approx. 10 cm to 60 cm does not fall under HSN 4401 of the GST Tariff Act, and therefore not chargeable to GST@ 5% [CGST@2.5% and SGST@ 2.5%],

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