In Re: M/s. Sharda Timber
GST
2019 (2) TMI 190 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2019 (21) G. S. T. L. 347 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – AAR
Dated:- 3-12-2018
AAR Ruling No. 12/2018-19 In Application No. 10/2018-19
GST
SHRI VIPIN CHANDRA AND SHRI AMIT GUPTA MEMBER
Present for the Applicant: Shri Rajendra Jaiswal
Concerned Officer: Mrs. Preeti Manral, DC-SGST
Note : Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section- 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order.
1. This is an application under Sub-Section (1) of Section 97 of the CGST /SGST Act, 2017 (herein after to be referred as “Act”) and the rules made thereunder filed by M/s. Sharda Timber, Khasra No. 115, Min Wake Moja, Tirmal Patti, Jaspur, U.S. Nag
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t tax credit of tax paid or deemed to have been paid
(e) Determination of the liability to pay tax on any goods or services or both
(f) Whether the applicant is required to be registered
(g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term
In the present case, applicant has sought advance ruling in respect of leviability of GST, if any, on the
(a) Classification of Eucalyptus / Poplar Wood Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm being covered under HSN 4401.
(b) Whether the commodity of Eucalyptus /PopIar Wood Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm is chargeable to tax under Uttarakhand State GST @2.5% and CGST @ 2.5%.
Therefore, with the instant application seeking classification of goods and determination of the liability to pay tax on such goods
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2.5%.
6. Before going into the details of the instant question on which the ruling has been sought by the applicant, it is important to understand the GST Tariff, for which the relevant portion going under the heading of “Adoption of Customs Tariff for classification of goods [R.K. Jain's GST Tariff Manual 4th Edition 2018-191″ is quoted as under :
” ….. …to avoid classification disputes, notifications issued by Government indicate that Customs Tariff has been adopted for descriptive classification of goods under GST. The Section Notes, Chapter Notes and Rules of interpretation of Customs Tariff have also been adopted………….”
6.1. Thus, from the above, it evolves that to decide upon the issue of classifying Eucalyptus / Poplar Wood Waste in Logs (having length of 30 cm to 200 cm and Girth Of approx. 10 cm to 60 cm) under HSN 4401, and thus upon the tax rate of 5%, it is important to go through Chapter 4401 of the Customs Tariff.
6.2. The relevant portion of the Customs T
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……………………..
mt
–
Wood in chips or particles :
44012100
Coniferous………………………………………………………………………………
mt
44012200
Non -coniferous………………………………………………………………………………
mt
–
Sawdust and wood waste and scrap, agglomerated in logs briquettes, pellets or similar forms:
44013100
Wood pellets………………………………………………………………………………
mt
44014000
Sawdust and wood waste and scrap, not agglomerated…………………………………………
mt
6.3. Further, for the sake or better understanding of the issue in hand, the relevant portion from the Chapter 44 (Wood and articles of wood; wood charcoal or the GST Tariff Manual, is reproduced as under :
Chapter/Heading/Sub-heading/Tariff Item
Description of goods
GST Rates
Central CGST
State/UT/SGST/ UTGST
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