https://www.taxtmi.com/caselaws?id=391588 Rice husk based natural fibre composite board was treated as fibreboard under Chapter 44 because the fibres are first extracted, then bonded with calcium carbonate, additives and PVC resin, matching the HSN description and the way fibreboards are used. On that classification, the product fell under CTH 441193. The notification for rice husk board and fibre board manufactured from agricultural crop residues was considered for tax treatment, and the board was held to attract GST at 12%, split equally between CGST and SGST. en-us Mon, 23 Dec 2019 00:00:00 +0530 Mon, 17 Mar 2025 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391588 Rice husk based natural fibre composite board was treated as fibreboard under Chapter 44 because the fibres are first extracted, then bonded with calcium carbonate, additives and PVC resin, matching the HSN description and the way fibreboards are used. On that classification, the product fell under CTH 441193. The notification for rice husk board and fibre board manufactured from agricultural crop residues was considered for tax treatment, and the board was held to attract GST at 12%, split equally between CGST and SGST. Case-Laws GST Mon, 23 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391588