Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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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