2018 (10) TMI 342 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G. S. T. L. 61 (A. A. R. – GST) – Classification of goods – Wood Waste and scrap – Debark/bark eucalyptus wood waste – Debark/bark suabool wood waste – Debark/bark poplar wood waste (length about 2 metre and its girth between 15 to 60 centimetre) to be supplied to paper mills for pulping only.
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Held that:- The Bark/debark which cannot be used in making timber, electricity and poles of telephone, matchsticks, venee
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