Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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The matter pertains to the classification and applicable GST rate for a Natural Fibre Composite board manufactured by the applicant. The board comprises natural fibre, calcium carbonate, recycling waste, processing aids, and PVC resin as a binding agent. The issue revolves around whether the product should be classified under Chapter 44 as wood and articles of wood, attracting a 12% GST rate, or under a different classification with a different rate. The Authority held that the product is a fibreboard, classifiable under CTH 441193 as 'Others', since it is not a Medium Density Fibreboard. The applicable GST rate for rice husk boards or fibreboards manufactured from agricultural crop residues, irrespective of the chapter classification, is 6% CGST and 6% SGST. The individual properties of the product may further determine the classification.
The matter pertains to the classification and applicable GST rate for a Natural Fibre Composite board manufactured by the applicant. The board comprises natural fibre, calcium carbonate, recycling waste, processing aids, and PVC resin as a binding agent. The issue revolves around whether the product should be classified under Chapter 44 as wood and articles of wood, attracting a 12% GST rate, or under a different classification with a different rate. The Authority held that the product is a fibreboard, classifiable under CTH 441193 as 'Others', since it is not a Medium Density Fibreboard. The applicable GST rate for rice husk boards or fibreboards manufactured from agricultural crop residues, irrespective of the chapter classification, is 6% CGST and 6% SGST. The individual properties of the product may further determine the classification.
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