GST Act, 2017 – Rate of Tax – The Applicant is engaged in the activity of supply of debarked cut sizes of wood of Eucalyptus/Subabul and supplied to various paper mills for manufacture of pulp. The applicant seeks advance ruling in respect that GST @5% is being paid on supply of pulp wood in terms of Chapter 4401. Thus, Whether payment of GST at the said rate of tax is correct ?”. The Authority answered in Affirmative holding that the supply of Eucalyptus / Subabul wood de-barked pulp wood in cut sizes, supplied to various paper mills for manufacture of pulp falls under the Entry No 198 of Schedule-I of Notification No 1/2017 - Central tax (Rate), dated : 28th June 2017, and attracts CGST @ 2.5% and SGST @ 2.5%.Sri Venkateswara Traders [2018] 5 TAXLOK.COM 008 (AAR-AP)