GST Rate on supply of Eucalyptus / Subabul wood de-barked pulp wood

In re Sri Venkateswara Traders (GST AAR Andhra Pradesh)

GST @5% is being paid on supply of pulp wood in terms of Chapter 4401. Whether payment of GST at the said rate is Correct or Not?

Yes, The supply of Eucalyptus / Subabul wood de-barked pulp wood in cut sizes, supplied to various paper mills for manufacture of pulp falls under the Entry No 198 of Schedule I of Notification No 01/2017

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