https://www.taxtmi.com/caselaws?id=418741 Classification under the GST rate notification depends on whether the goods squarely answer the notified description. The proposed gypsum board, though containing gypsum, glass fibre and additives, was treated as distinct from Glass-fibre Reinforced Gypsum Board because its composition and manufacturing identity did not match the notified product. On that basis, the entry for GRG Board did not cover the applicant's proposed product, and the concessional 12% GST rate under that entry was unavailable. en-us Tue, 24 Aug 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418741 Classification under the GST rate notification depends on whether the goods squarely answer the notified description. The proposed gypsum board, though containing gypsum, glass fibre and additives, was treated as distinct from Glass-fibre Reinforced Gypsum Board because its composition and manufacturing identity did not match the notified product. On that basis, the entry for GRG Board did not cover the applicant's proposed product, and the concessional 12% GST rate under that entry was unavailable. Case-Laws GST Tue, 24 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418741