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AAR, Telangana: 18% GST Payable on Supply of Pulp Wood - (14 Dec 2021)

GOODS AND SERVICES TAX

Authority of Authority of Advance Ruling (AAR), Telangana has ruled that the 18% goods and services tax (GST) shall be payable on the supply of pulpwood. The Authority has ruled that the HSN Code 4403 covers timber for sawing; poles for telephone, telegraph or electrical power transmission lines, etc; logs for the manufacture of match sticks, woodware, etc. This HSN code clearly covers poles, props, and logs for pulping and hence taxable at the rate of 9% under CGST & SGST respectively.

Tags : AUTHORITY OF ADVANCE RULING   SUPPLY OF PULP WOOD  

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