Classification of Goods — In the instant case, applicant sought ruling on the following—
Business of Trading-Debark/Bark Eucalyptus wood waste, debark/bark suabool wood, debark/bark poplar wood waste (length about 2 metre and its girth between 15 to 60 Centimetre supply of paper mills.

That the deponent by rectifying himself, is clearly mentioning the names of commodities to be decided by Advance Ruling in relation to HSN 4401 as below :

DEBARK/BARK EUCALYPTUS WOOD WASTE, DEBARK/BARK SUABOOL WOOD WATE, DEBARK/BARK POPLAR WOOD

Held that— Wood waste and scrap attract 5% GST—Ruchi Enterprises, In Re… [2018] 02 TAXLOK.COM 409 (AAR-UP)