AAR : Eucalyptus / Subabul wood de-barked pulpwood in cut size liable to 2.5% CGST and SGST

Andhra Pradesh AAR upholds classification of the supply of Eucalyptus / Subabul wood de-barked pulpwood in cut size, supplied to various paper mills for manufacturing of pulp, under entry No. 198 in Heading 4401 of Schedule I of Notification No 01/2017 – Central Tax (Rate) dated 28th June 2017 liable to CGST @ 2.5% and SGST @ 2.5%; Notes that the said product is purchased in form of logs, then chipped and boiled to manufacture pulp; Observed that the paper mills h...