{"id":14306,"date":"2018-06-14T00:00:00","date_gmt":"2018-06-13T18:30:00","guid":{"rendered":""},"modified":"2018-06-14T00:00:00","modified_gmt":"2018-06-13T18:30:00","slug":"in-re-ruchi-enterprises","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=14306","title":{"rendered":"IN RE : RUCHI ENTERPRISES"},"content":{"rendered":"<p>IN RE : RUCHI ENTERPRISES<br \/>GST<br \/>2018 (10) TMI 342 &#8211; AUTHORITY FOR ADVANCE RULING &#8211; UTTAR PRADESH &#8211; 2018 (17) G.S.T.L. 61 (A. A. R. &#8211; GST)<br \/>AUTHORITY FOR ADVANCE RULING &#8211; UTTAR PRADESH &#8211; AAR<br \/>Dated:- 14-6-2018<br \/>Order No. 10 <br \/>GST<br \/>Shri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax)<\/p>\n<p>ORDER<\/p>\n<p>=============<br \/>\nDocument 1<br \/>\n[Order per : Sanjay Kumar Pathak, Member (State Tax)]. &#8211; 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\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be :-<\/p>\n<p>That the deponent by rectifying himself, is clea<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=368376\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c3\u00a0\u00c2\u00a4\u00cb\u00e2\u0080\u00a0 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\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00bc\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac WOOD WASTE \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac<\/p>\n<p>\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0, \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9 HSN 4401 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 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only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=368376\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac 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\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=368376\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> 4401 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 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4403<\/p>\n<p>\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d \u00e2\u00e2\u0082\u00ac\u00c5\u0093wood in the rough &#8221; \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00ba\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a5\u00c2\u00a4<br \/>\nDocument 3<br \/>\n5. 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\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a5\u00c2\u00a4<\/p>\n<p>7. \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=368376\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>o.<\/p>\n<p>Heading\/<\/p>\n<p>Description of Goods<\/p>\n<p>|CGST,<\/p>\n<p>SGST<\/p>\n<p>198.<\/p>\n<p>Sub-heading\/<\/p>\n<p>Tariff Item<\/p>\n<p>4401<\/p>\n<p>Rate<\/p>\n<p>Wood in chips or particles; sawdust and 2.5%<\/p>\n<p>wood waste and scrap, whether or not ag- 2.5%<\/p>\n<p>glomerated in logs, briquettes, pellets or<\/p>\n<p>similar forms<\/p>\n<p>8. \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u0093\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae \u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00ab \u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8<\/p>\n<p>\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a5\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0-44 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 Heading 4401 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0:-\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=368376\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>cture of<\/p>\n<p>particle board and fibreboard and as fuel. Such waste and scrap includes,<\/p>\n<p>saw mill or planning mill rejects; manufacturing waste; broken planks;<\/p>\n<p>old crates unusable as such; bark and shaving (whether or not agglomer-<\/p>\n<p>ated in logs, briquettes, pellets or similar forms); other waste and scrap<\/p>\n<p>of joinery and carpentry; spent dyewood and tanning wood or bark.<\/p>\n<p>10. \u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00ab \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d &#8211; 44.03 WOOD IN THE ROUGH, WHETHER OR NOT<\/p>\n<p>STRIPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED (+) \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8<\/p>\n<p>\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 Explain \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0:-<\/p>\n<p>The principal products classified here, when of the above description, in-<\/p>\n<p>clude; timber for sawing; poles for telephone, telegraph or electrical power<\/p>\n<p>transmission lines; unpointed and unsplit pile, pickets, stakes, poles and props;<\/p>\n<p>round pit-props; logs, whether or not quar<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=368376\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac<\/p>\n<p>\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 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\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u008f \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9 Wood<\/p>\n<p>waste and scrap \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a4 Wood waste and scrap \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac<\/p>\n<p>\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a10 1\/1017-Central Tax (Rate) \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 28 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=368376\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00a5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be 2.5 \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00be<\/p>\n<p>\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a4<br \/>\nDocument 7<br \/>\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a4\u00c2\u00af<\/p>\n<p>12. \u00c3\u00a0\u00c2\u00a4\u00c2\u00b2\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00bc\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u0090\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 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\u00c3\u00a0\u00c2\u00a4\u00c2\u00ac\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=368376\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00b2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6 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\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a10. KA.NI-2-836\/XI-9(47)\/17-U.P Act-1-2017-Order-<\/p>\n<p>(06)-2017 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8, 2017 (\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00af-\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00af \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4) \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 Schedule-I \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf<\/p>\n<p>\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2- 198 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a5\u00cb\u00e2\u0080\u00a0\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00a5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 2.5 \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u008f\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00a5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be 2.5.<\/p>\n<p>\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=368376\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IN RE : RUCHI ENTERPRISESGST2018 (10) TMI 342 &#8211; AUTHORITY FOR ADVANCE RULING &#8211; UTTAR PRADESH &#8211; 2018 (17) G.S.T.L. 61 (A. A. R. &#8211; GST)AUTHORITY FOR ADVANCE RULING &#8211; UTTAR PRADESH &#8211; AARDated:- 14-6-2018Order No. 10 GSTShri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax) ORDER ============= Document 1 [Order &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=14306\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;IN RE : RUCHI ENTERPRISES&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14306","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14306","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14306"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14306\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}