2019 (2) TMI 190 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – TMI – Classification of goods – Eucalyptus/ Polar Wood Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm – whether covered under HSN 4401 and chargeable to tax under Uttarakhand State GST @ 2.5% and under CGST @ 2.5%?
–
Held that:- Though the applicant is seeking advance ruling in respect of Eucalyptus / Poplar Woods Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm, so as to classify the same under Chapter heading 4401 (attracting GST @ 5% in respect of Wood in chips or particles), the applicant has failed to correctly frame the question to which the classification is sought from the authority – since length and girth are not criteria for classification of wood under Chapter 44 or more specific 4401, therefore, the answer in given-in negative to the question which the applicant has sought. – AAR Ruling No. 12/2018-19 In Application No. 10/2018-19 Dat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d under CGST @2.5%. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. As per the said subsection (2) of Section 97 of the Act ibid advance ruling can be sought by an applicant in respect of : (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of input 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
aid date and submitted documents describing therein exact nature of work being undertaken. Mrs. Preeti Manral, Deputy Commissioner, SGST-Dehradun appointed as concerned officer by the competent authority of State GST was also present during the hearing proceedings. 5. In the present application, applicant has requested for advance ruling on : (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 / Poplar Wood Waste in Logs having length of 30 to 200 cm and Girth of approx. 10 cm to 60 cm is chargeable to tax under Uttarakhand State GST and CGST @ 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 M
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
P, WHETHER OR NOT AGGLOMERATED IN LOGS, BRIQUETTES, PELLETS OR SIMILAR FORMS – Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms : 440111 – Coniferous: 44011110 In logs……………………………………………………………………………… mt 44011190 Other……………………………………………………………………………… mt 440112 – Non-coniferous: mt 44011210 In logs……………………………………………………………………………… 44011290 Other&hel
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lip;…………………………………………………… 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 Inter State/IGST Compensation Cess 4401 Firewood or fuel wood Nil Nil Nil Nil 4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 2.5% 2.5% 5% Nil 4403 Wood in the rough 9% 9% 18% Nil 6.4. Thus, though the advance ruling has been sought in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =