2018 (11) TMI 447 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – 2018 (18) G. S. T. L. 849 (A. A. R. – GST) – Rate of GST – supply of pulp wood – Whether GST @5% is paid correctly on supply of pulp wood in terms of Chapter 4401? – Held that:- On verification of invoices submitted by the applicant, the nature of product as described by the applicant, we are of the opinion that the contention of the applicant is to treat the de-barked Eucalyptus / Subabul pulp wood, supplying to paper mills in cut sizes under the entry number 198 of Schedule I of notification no.01 /2017 – Central Tax (Rate), dated : 28.06.2017, is justified.
–
Ruling:- 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 01/201 7 – Central tax (Rate), dated: 28th June 201 7, and attracts CGST @ 2.5% and SGST @ 2.5%. – AAR/AP/16(GST)/2018 in Application No. AAR/24(GST)/2018 Da
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
prescribed format having CPIN : 18083700047139 dated: 14.08.2018. On verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e Ongole – II Circle, of Nellore Division (as per the bifurcation lists of tax payers between the Centre and State in the prescribed manner), accordingly, the application has been forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as per the Sec. 98(1 ) of CGST / APGST Act' 2017, and requested for the information. In response to this communication, the concerned jurisdictional officer, offered their remarks, and stated that there were no proceedings 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 wit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s, issues by themselves and the state forest department corporation, wherein similar transactions are occurred. We have gone through the application, and the relevant material submitted by the applicant. The applicant carries on the activity of supply of Eucalyptus / Subabul wood as a de-barked pulp wood, in cut-sizes to various paper mills for manufacture of pulp. The applicant drawn the attention of the authority to the S.No. 198 in heading 4401 of Schedule I as per notification no.01 /2017-Central tax ( Rate), dated : 28.06.2017 and the said supply of the applicant falls under this head and taxable at 2.5% of CGST and 2.5% of APGST. He further submitted that as per his understanding, the paper 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 applic
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =