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    <title>2024 (9) TMI 664 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH</title>
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    <description>The AAR, Andhra Pradesh ruled that Natural Fibre Composite board manufactured from rice husk, calcium carbonate, recycling waste, processing aids, and PVC resin (as bonding agent) is classifiable under CTH 441193 as &quot;Others&quot; fibreboard rather than under Chapter 44 wood articles. The board, used for furniture, interior decoration, and building applications, attracts 6% CGST and 6% SGST (total 12% GST) as it qualifies as rice husk board manufactured from agricultural crop residues under the applicable GST notifications.</description>
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      <description>The AAR, Andhra Pradesh ruled that Natural Fibre Composite board manufactured from rice husk, calcium carbonate, recycling waste, processing aids, and PVC resin (as bonding agent) is classifiable under CTH 441193 as &quot;Others&quot; fibreboard rather than under Chapter 44 wood articles. The board, used for furniture, interior decoration, and building applications, attracts 6% CGST and 6% SGST (total 12% GST) as it qualifies as rice husk board manufactured from agricultural crop residues under the applicable GST notifications.</description>
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