IN RE : RUCHI ENTERPRISES

IN RE : RUCHI ENTERPRISES
GST
2018 (10) TMI 342 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G.S.T.L. 61 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AAR
Dated:- 14-6-2018
Order No. 10
GST
Shri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax)

ORDER

=============
Document 1
[Order per : Sanjay Kumar Pathak, Member (State Tax)]. – à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥â‚¬Ã Â¤Â¯

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¤Â®Ã Â¥â€¡Ã Â¤â€š à¤â€ Ã Â¤ÂµÃ Â¥â€¡Ã Â¤Â¦Ã Â¤â€¢ द्वारा à¤â€¦Ã Â¤â€šà¤â€¢Ã Â¤Â¿Ã Â¤Â¤ à¤â€°Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â¤ बिà¤â€šà¤¦à¥ स्पष्ट नहà¥â‚¬Ã Â¤â€š हà¥Ë†à¥¤ à¤â€¡Ã Â¤Â¸ तथ्य सà¥â€¡

सुनवाà¤Ë† à¤â€¢Ã Â¥â€¡ समय à¤â€ Ã Â¤ÂµÃ Â¥â€¡Ã Â¤Â¦Ã Â¤â€¢ à¤â€¢Ã Â¥â€¹ à¤â€¦Ã Â¤ÂµÃ Â¤â€”त à¤â€¢Ã Â¤Â°Ã Â¤Â¾Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या, à¤â€ Ã Â¤ÂµÃ Â¥â€¡Ã Â¤Â¦Ã Â¤â€¢ द्वारा निम्न प्रà¤â€¢Ã Â¤Â¾Ã Â¤Â° सà¤â€šà¤¶à¥â€¹Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¤ बिà¤â€šà¤¦à¥

शपथ पत्र à¤â€¢Ã Â¥â€¡ माध्यम सà¥â€¡ प्रस्तुत à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या :-

That the deponent by rectifying himself, is clea

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à¤Ë† à¤â€¢Ã Â¥â‚¬ à¤Å“ातà¥â‚¬ हà¥Ë†, à¤â€°Ã Â¤Â¨Ã Â¤â€¢Ã Â¥â€¡ द्वारा

सप्लाà¤Ë† à¤â€¢Ã Â¥â‚¬ à¤Å“ानà¥â€¡ वालà¥â‚¬ लà¤â€¢Ã Â¤Â¡Ã Â¤Â¼Ã Â¥â‚¬ à¤â€¢Ã Â¥â‚¬ लम्बाà¤Ë† 3 फुट सà¥â€¡ 6 फुट तथा मà¥â€¹Ã Â¤Å¸Ã Â¤Â¾Ã Â¤Ë† 15 सà¥â€¡Ã Â¤â€šà¤Ÿà¤¿à¤®à¥â‚¬Ã Â¤Å¸Ã Â¤Â° सà¥â€¡ 60

सà¥â€¡Ã Â¤â€šà¤Ÿà¤¿à¤®à¥â‚¬Ã Â¤Å¸Ã Â¤Â° तà¤â€¢ हà¥â€¹Ã Â¤Â¤Ã Â¥â‚¬ हà¥Ë†à¥¤ à¤â€°Ã Â¤Â¨Ã Â¤â€¢Ã Â¥â€¡ द्वारा à¤â€ Ã Â¤ÂªÃ Â¥â€šà¤°à¥à¤¤à¤¿ à¤â€¢Ã Â¥â‚¬ à¤Å“ानà¥â€¡ वालà¥â‚¬ लà¤â€¢Ã Â¤Â¡Ã Â¤Â¼Ã Â¥â‚¬ WOOD WASTE हà¥â€¹Ã Â¤Â¤Ã Â¥â‚¬

हà¥Ë†, à¤Å“à¥â€¹ HSN 4401 à¤â€¢Ã Â¥â€¡ à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â°Ã Â¥ÂÃ Â¤â€”त वर्àÂ

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à¤²à¤¾à¤Ë† मुà¤â€“्य रà¥â€šà¤ª सà¥â€¡ पà¥â€¡Ã Â¤ÂªÃ Â¤Â° मिलà¥â€¹Ã Â¤â€š सà¥â€¡ प्राप्त à¤â€¢Ã Â¥ÂÃ Â¤Â°Ã Â¤Â¯ à¤â€ Ã Â¤Â¦Ã Â¥â€¡Ã Â¤Â¶ à¤â€¢Ã Â¥â€¡ विरà¥â€šà¤¦à¥à¤§ à¤â€¢Ã Â¥â‚¬ à¤Å“ातà¥â‚¬ हà¥Ë†à¥¤ à¤â€ Ã Â¤ÂµÃ Â¥â€¡Ã Â¤Â¦Ã Â¤â€¢ द्वारा

यह भà¥â‚¬ à¤â€¦Ã Â¤ÂµÃ Â¤â€”त à¤â€¢Ã Â¤Â°Ã Â¤Â¾Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या à¤â€¢Ã Â¤Â¿ माल परिवहन à¤â€¢Ã Â¥â€¡ दà¥Å’रान वाणिà¤Å“्य à¤â€¢Ã Â¤Â° विभाà¤â€” à¤â€¢Ã Â¥â‚¬ सचल दल

à¤â€¡Ã Â¤â€¢Ã Â¤Â¾Ã Â¤Ë†à¤¯à¥â€¹Ã Â¤â€š द्वारा à¤â€¡Ã Â¤Â¸Ã Â¥â€¡ रà¥â€¹Ã Â¤â€¢ à¤â€¢Ã Â¤Â° 5 प्रतिशत à¤â

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 Â¤ÂªÃ Â¥â€¡Ã Â¤ÂªÃ Â¤Â° मिलà¥â€¹Ã Â¤â€š द्वारा à¤Å“ारà¥â‚¬ à¤â€¢Ã Â¥ÂÃ Â¤Â°Ã Â¤Â¯

à¤â€ Ã Â¤Â¦Ã Â¥â€¡Ã Â¤Â¶, सर्वश्रà¥â‚¬ ए०à¤â€ Ã Â¤Ë†à¥¦à¤Ë†à¥¦ वà¥Ë†à¤²à¥â‚¬ ट्रà¥â€¡Ã Â¤Â¡Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¸ प्रा०लि० बनाम यà¥â€šà¤¨à¤¿à¤¯à¤¨ à¤â€¨à¤« à¤â€¡Ã Â¤Â£Ã Â¥ÂÃ Â¤Â¡Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤â€¨à¤¨à¤¿à¤â€šà¤â€” दि

साऊथ à¤Ë†à¤¸à¥à¤Ÿà¤°à¥à¤¨ रà¥â€¡Ã Â¤Â²Ã Â¤ÂµÃ Â¥â€¡ एण्ड दि रà¥â€¡Ã Â¤Â²Ã Â¤ÂµÃ Â¥â€¡ बà¥â€¹Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¡ à¤â€¢Ã Â¥â€¡ वाद मà¥â€¡Ã Â¤â€š रà¥â€¡Ã Â¤Â²Ã Â¤ÂµÃ Â¥â€¡ रà¥Ë†à¤Ÿà¥à¤¸ ट्रिब्यà¥â€šà¤¨à¤², चà¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¨Ã Â¤Ë† दà

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¿Ã Â¤Â¶Ã Â¥ÂÃ Â¤Â¨Ã Â¤Â°, वाणिà¤Å“्य à¤â€¢Ã Â¤Â°, à¤â€“ण्ड-1, à¤â€¦Ã Â¤Â®Ã Â¥â€¡Ã Â¤Â Ã Â¥â‚¬ à¤â€¢Ã Â¥â€¡ à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¯Ã Â¤Â¾Ã Â¤Â²Ã Â¤Â¯ मà¥â€¡Ã Â¤â€š प्रस्तुत

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 Â¥â€¡Ã Â¤ÂªÃ Â¤Â° मिलà¥â€¹Ã Â¤â€š द्वारा निर्धारित लम्बाà¤Ë† व à¤â€”à¥â€¹Ã Â¤Â²Ã Â¤Â¾Ã Â¤Ë† मà¥â€¡Ã Â¤â€š

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à¤â€°Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â¤ सप्लाà¤Ë† पर 5 प्रतिशत à¤â€¢Ã Â¥â‚¬ दर सà¥â€¡ à¤Å“à¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¸Ã Â¥Â¦Ã Â¤Å¸Ã Â¥â‚¬Ã Â¥Â¦ à¤â€¢Ã Â¤Â¾ à¤â€°Ã Â¤Â¦Ã Â¥ÂÃ Â¤â€”्रहण à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾

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¤â€¢Ã Â¥â€¡ द्वारा सप्लाà¤Ë† à¤â€¢Ã Â¥â‚¬

à¤Å“ानà¥â€¡ वालà¥â‚¬ वस्तु à¤â€¢Ã Â¥â€¡ à¤â€ºÃ Â¤Â¾Ã Â¤Â¯Ã Â¤Â¾Ã Â¤Å¡Ã Â¤Â¿Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â° भà¥â‚¬ सà¤â€šà¤²à¤â€”्न à¤â€¢Ã Â¤Â¿Ã Â¤Â à¤â€”ए हà¥Ë†à¤â€š तथा à¤â€°Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â¤ वस्तु à¤â€¢Ã Â¥â€¹

व्यापारà¥â‚¬ द्वारा वà¥â€¡Ã Â¤Â¸Ã Â¥ÂÃ Â¤Å¸ वुड नाम सà¥â€¡ सप्लाà¤Ë† à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤Å“ाता हà¥Ë†à¥¤

सर्वश्रà¥â‚¬ रुचि à¤â€¡Ã Â¤Â£Ã Â¥ÂÃ Â¤Å¸Ã Â¤Â°Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¤Â¾Ã Â¤Ë†à¤Å“à¥â€¡Ã Â¤Å“, राà¤Å“पà¥â€šà¤¤ à¤â€¢Ã Â¥â€°Ã Â¤Â®Ã Â¥ÂÃ Â¤ÂªÃ Â¤Â²Ã Â¥â€¡Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â¸

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4401 सà¥â€¡ à¤â€ Ã Â¤Å¡Ã Â¥ÂÃ Â¤â€ºÃ Â¤Â¾Ã Â¤Â¦Ã Â¤Â¿Ã Â¤Â¤ नहà¥â‚¬Ã Â¤â€š हà¥Ë† à¤â€¦Ã Â¤ÂªÃ Â¤Â¿Ã Â¤Â¤Ã Â¥Â HSN Code 4403

à¤â€¦Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¥Ã Â¤Â¾Ã Â¤Â¤Ã Â¥Â “wood in the rough ” सà¥â€¡ à¤â€ Ã Â¤Å¡Ã Â¥ÂÃ Â¤â€ºÃ Â¤Â¾Ã Â¤Â¦Ã Â¤Â¿Ã Â¤Â¤ हà¥Ë†à¥¤
Document 3
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्रस्तुत à¤â€¢Ã Â¤Â¿Ã Â¤Â à¤â€”ए हà¥Ë†à¤â€š, à¤Å“िनमà¥â€¡Ã Â¤â€š सà¥â€šà¤šà¤¿à¤¤ à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या हà¥Ë† à¤â€¢Ã Â¤Â¿

विà¤â€”त दिनà¥â€¹Ã Â¤â€š

मà¥â€¡Ã Â¤â€š फर्म à¤â€¢Ã Â¥â€¡ विभिन्न वाहनà¥â€¹Ã Â¤â€š à¤â€¢Ã Â¥â€¹ प्रदà¥â€¡Ã Â¤Â¶ à¤â€¢Ã Â¥â‚¬ विभन्न सचल दल à¤â€¡Ã Â¤â€¢Ã Â¤Â¾Ã Â¤Ë†à¤¯à¥â€¹Ã Â¤â€š

द्वारा

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 Â¤Â¹Ã Â¥Ë†, यह स्पष्ट

नहà¥â‚¬Ã Â¤â€š हà¥Ë† । वि0à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¥Â¦Ã Â¤Â¶Ã Â¤Â¾Ã Â¥Â¦ à¤â€¡Ã Â¤â€¢Ã Â¤Â¾Ã Â¤Ë† à¤â€¢Ã Â¥â‚¬ à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¯Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â¹Ã Â¥â‚¬ पर टिप्पणà¥â‚¬ à¤â€¡Ã Â¤Â¸ प्राधिà¤â€¢Ã Â¤Â°Ã Â¤Â£ à¤â€¢Ã Â¥â€¡ à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â·Ã Â¥â€¡Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â° मà¥â€¡Ã Â¤â€š नहà¥â‚¬Ã Â¤â€š हà¥Ë†,

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•रदेयता निर्धारित à¤â€¢Ã Â¥â‚¬

à¤â€”यà¥â‚¬ हà¥Ë†, à¤â€¢Ã Â¥â€¡ सम्बà¤â€šà¤§ मà¥â€¡Ã Â¤â€š

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o.

Heading/

Description of Goods

|CGST,

SGST

198.

Sub-heading/

Tariff Item

4401

Rate

Wood in chips or particles; sawdust and 2.5%

wood waste and scrap, whether or not ag- 2.5%

glomerated in logs, briquettes, pellets or

similar forms

8. à¤Å“à¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¸Ã Â¥Â¦Ã Â¤Å¸Ã Â¥â‚¬Ã Â¥Â¦ व्यवस्था मà¥â€¡Ã Â¤â€š वस्तुà¤â€œà¤â€š à¤â€¢Ã Â¥â€¡ वर्à¤â€”à¥â‚¬Ã Â¤â€¢Ã Â¤Â°Ã Â¤Â£ à¤â€¢Ã Â¥â€¡ सà¤â€šà¤¬à¤â€šà¤§ मà¥â€¡Ã Â¤â€š à¤â€¢Ã Â¤Â¸Ã Â¥ÂÃ Â¤Å¸Ã Â¤Â® टà¥Ë†à¤°à¤¿à¤« एà¤â€¢Ã Â¥ÂÃ Â¤Å¸

à¤â€¢Ã Â¥â€¡ वर्à¤â€”à¥â‚¬Ã Â¤â€¢Ã Â¤Â°Ã Â¤Â£ à¤â€¢Ã Â¥â€¹ à¤â€¦Ã Â¤â€šà¤â€”à¥â‚¬Ã Â¤â€¢Ã Â¤Â¾Ã Â¤Â° à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या हà¥Ë†à¥¤ चà¥Ë†à¤ªà¥à¤Ÿà¤°-44 à¤â€¢Ã Â¥â€¡ Heading 4401 निम्नवत हà¥Ë†:-

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cture of

particle board and fibreboard and as fuel. Such waste and scrap includes,

saw mill or planning mill rejects; manufacturing waste; broken planks;

old crates unusable as such; bark and shaving (whether or not agglomer-

ated in logs, briquettes, pellets or similar forms); other waste and scrap

of joinery and carpentry; spent dyewood and tanning wood or bark.

10. टà¥Ë†à¤°à¤¿à¤« हà¥â€¡Ã Â¤Â¡Ã Â¤Â¿Ã Â¤â€šà¤â€” – 44.03 WOOD IN THE ROUGH, WHETHER OR NOT

STRIPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED (+) à¤â€¢Ã Â¥â€¹ निम्न

प्रà¤â€¢Ã Â¤Â¾Ã Â¤Â° Explain à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या हà¥Ë†:-

The principal products classified here, when of the above description, in-

clude; timber for sawing; poles for telephone, telegraph or electrical power

transmission lines; unpointed and unsplit pile, pickets, stakes, poles and props;

round pit-props; logs, whether or not quar

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बनानà¥â€¡, विनियर बनानà¥â€¡, वुडवà¥â€¡Ã Â¤Â¯Ã Â¤Â° बनानà¥â€¡ à¤â€ Ã Â¤Â¦Ã Â¤Â¿ à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¯Ã Â¥â€¹Ã Â¤â€š मà¥â€¡Ã Â¤â€š प्रयà¥â€¹Ã Â¤â€” नहà¥â‚¬Ã Â¤â€š à¤â€¢Ã Â¤Â¿Ã Â¤Â à¤Å“ा सà¤â€¢Ã Â¤Â¤Ã Â¥â€¡, वह Wood

waste and scrap à¤â€¢Ã Â¥â‚¬ श्रà¥â€¡Ã Â¤Â£Ã Â¥â‚¬ मà¥â€¡Ã Â¤â€š à¤â€ Ã Â¤Â¯Ã Â¥â€¡Ã Â¤â€šà¤â€”à¥â€¡Ã Â¤â€š । Wood waste and scrap à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â° सरà¤â€¢Ã Â¤Â¾Ã Â¤Â° द्वारा à¤Å“ारà¥â‚¬

विà¤Å“्ञप्ति सà¤â€š0 1/1017-Central Tax (Rate) दिनाà¤â€šà¤â€¢ 28 à¤Å“

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 Â¤â€¢Ã Â¥â‚¬ दर सà¥â€¡ à¤Å“à¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¸Ã Â¥Â¦Ã Â¤Å¸Ã Â¥â‚¬Ã Â¥Â¦ तथा 2.5 प्रतिशत à¤â€¢Ã Â¥â‚¬ दर सà¥â€¡ एस०à¤Å“à¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¸Ã Â¥Â¦Ã Â¤Å¸Ã Â¥â‚¬Ã Â¥Â¦ à¤â€¢Ã Â¥â‚¬ दà¥â€¡Ã Â¤Â¯Ã Â¤Â¤Ã Â¤Â¾

हà¥Ë† ।
Document 7
विनिर्णय

12. लà¤â€¢Ã Â¤Â¡Ã Â¤Â¼Ã Â¥â‚¬ à¤â€¢Ã Â¥â€¡ ऐसà¥â€¡ लट्ठà¥â€¡ à¤â€¦Ã Â¤Â¥Ã Â¤ÂµÃ Â¤Â¾ लट्ठà¥â€¹Ã Â¤â€š à¤â€¢Ã Â¤Â¾ ढà¥â€¡Ã Â¤Â°, à¤Å“à¥â€¹ टिम्बर, बिà¤Å“लà¥â‚¬ à¤â€¦Ã Â¤Â¥Ã Â¤ÂµÃ Â¤Â¾

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²Ã Â¥ÂÃ Â¤Â¯ à¤â€°Ã Â¥Â¦Ã Â¤ÂªÃ Â¥ÂÃ Â¤Â°Ã Â¥Â¦ राà¤Å“्य

सरà¤â€¢Ã Â¤Â¾Ã Â¤Â° द्वारा à¤Å“ारà¥â‚¬ विà¤Å“्ञप्ति सà¤â€š0. KA.NI-2-836/XI-9(47)/17-U.P Act-1-2017-Order-

(06)-2017 दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨, 2017 (समय-समय पर सà¤â€šà¤¶à¥â€¹Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¤) à¤â€¢Ã Â¥â€¡ Schedule-I à¤â€¢Ã Â¥â‚¬ प्रविष्टि

à¤â€¢Ã Â¥ÂÃ Â¤Â°Ã Â¤Â®Ã Â¤Â¾Ã Â¤â€šà¤â€¢- 198 मà¥â€¡Ã Â¤â€š समाहित हà¥Ë†à¤â€š तथा à¤â€¡Ã Â¤Â¸ पर 2.5 प्रतिशत à¤â€¢Ã Â¥â‚¬ दर सà¥â€¡ सà¥â‚¬Ã Â¥Â¦Ã Â¤Å“à¥â‚¬Ã Â¥Â¦Ã Â¤ÂÃ Â¤Â¸Ã Â¥Â¦Ã Â¤Å¸Ã Â¥â‚¬Ã Â¥Â¦ तथा 2.5.

प्रतिशत à¤â€¢Ã Â¥â‚¬

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