AAR : Rejects classification of ‘Eucalyptus/Poplar Woods waste in logs’ under HSN 4401

Feb 01,2019

Uttarakhand AAR rejects classification of Eucalyptus /Poplar Woods waste in logs having length of 30cm to 200 cm and girth of approx. 10cm to 60cm under HSN 4401 of the GST Tariff Act, attracting GST@ 5% (CGST + SGST); Perusing the description of goods covered under HSN 4401 given in the Customs Tariff and GST Tariff, states that it is made clear that nowhere  does the description of goods as against HSN 4401 mentions anything or even a passing reference about the l...

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