AAR: Raw-materials used in paper manufacturing classifiable under HSN 4403, taxable at 18%

Karnataka AAR holds that supply of debarked eucalyptus, acacia, subabul, casurina and pine pulp wood in billets of required size to Paper Mills is liable to tax at 18% GST (CGST + SGST); Verifies goods supplied by the applicant to find that they are in the form of small logs (in the form of billets) and hence, falls under HSN 4403 which covers wood in the rough, whether or not stripped of bark or sapwood or roughly squared ; Relies on clarification issued vide Circular No. 80...