Classification of Goods — The Applicants are supplying Eucalyptus De-barked pulp wood, and exclusively used to obtain pulp, which an important raw material in paper manufacturing. The applicant sought an advance ruling as to the rate of tax applicable on the supply of the said pulp wood. The Authority ruled out that the applicant is liable to pay CGST and SGST at the rate of 9 percent each by supply of debarked Eucalyptus, Acacia, Subabul, Casurina, Pine Pulpwood in billets of required size to paper mills vide HSN code 4403. — Rajarajeshwari & Co., In Re… [2019] 16 TAXLOK.COM 095 (AAR-Karnataka)