In Re: M/s. Sri Venkateswara Traders
GST
2018 (11) TMI 447 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – 2018 (18) G. S. T. L. 849 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – AAR
Dated:- 9-10-2018
AAR/AP/16(GST)/2018 in Application No. AAR/24(GST)/2018
GST
SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER
Present for the Applicant: Sri. B. Srinivasa Rao (Advocate)
Present for the Jurisdictional Officer: Remarks Received
Note: Under Section 100 of the APGST Act' 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act' 2017, within a period of 30 days from the date of service of this order.
M/s. Sri Venkateswara Traders, (hereinafter also referred as applicant), having GSTIN: 37ADOPM5537H1Z4 are engaged in the activity of supply of debarked cut sizes of wood of Eucalyptus/Subabul. It is supplied to various paper mills for manufacture of pulp. Here the applic
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eedings pending relating to the applicant, and no proceedings were passed on the issue, for which the advance ruling sought by the applicant.
A personal hearing is called for on 14th September 2018, to hear from the applicant. The authorized representative Sri. Murali Krishna Mandava along with his legal representatives had attended on behalf of the applicant and submitted the facts of the case. The applicant has appraised the fact that they are in supply of Eucalyptus De-barked pulp wood, and exclusively used to obtain pulp, which an important raw material in paper manufacturing. The Eucalyptus / Subabil and causurina pulp wood usually purchased in logs form, then chipped and cooked to manufactured pulp. It was also submitted that the state owned forest department corporation in both the states, i.e State of Telengana and the State of Andhra Pradesh have been charging 5% on the supply of pulp wood logs under chapter 4401, as enumerated in S.No. 198 in Schedule I of Notification 01/20
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r mills have also been purchasing the pulp wood from the forest department, Andhra Pradesh, namely Andhra Pradesh Forest Development Corporation Limited, and stated that, the said Forest Department is supplying Eucalyptus pulp wood at the rate of 5%. In para VIII of the submissions of the applicant, the de-barked Eucalyptus wood is cut in to sizes for the convenience of transportation as well as cooking for obtaining pulp, which is the main raw material for production of paper. He submitted that, Eucalyptus, Subabul wood and Casuarina pulp wood is usually purchase in the form of logs, then chipped and boiled to manufacture pulp. He drawn the attention of this authority to the advance ruling pronounced by the authority for advance ruling of Utter Pradesh, where in, the authority of advance ruling ruled that, the tax applicable under GST would be 5%, on supply of Eucalyptus / De-barked subabul wood, Useful for preparation of pulp wood.
On verification of invoices submitted by the applic
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