Rate of Tax — The applicant is in the business of manufacture of paper and is purchasing wood for pulping in the process of manufacture of paper and paper boards. The wood purchased from farmers is being grown in their agricultural land. The company is also growing wood for pulping under contract-farming and the company is not purchasing any timber. The Applicant sought Advance ruling that what is the rate of GST applicable on wood meant for pulping i.e.(i) Debarked Eucalyptus Wood,(ii)Debarked Acacia Wood,(iii) Casuarina Wood;(iv) Subabul Wood? The Authority ruled out that the pulpwood supplied to the applicant is covered under the HSN 4403 and is liable to tax at @ 18%. — West Coast Paper Mills Ltd., In Re.. [2019] 16 TAXLOK.COM 128 (AAR-Karnataka)