https://www.taxtmi.com/caselaws?id=802417 Rice husk composite board made from extracted fibres bonded with PVC resin is classified as fibreboard under heading 4411, rather than particle board, based on its composition, manufacturing characteristics and essential character. Indian Standard specifications are not mandatory for determining the primary tariff heading. Rice husk board attracts GST at 12% before 22 September 2025 and 5% from that date under the applicable rate entries. The classification and rates depend on the authenticity of the submitted materials. en-us Thu, 29 Oct 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802417 Rice husk composite board made from extracted fibres bonded with PVC resin is classified as fibreboard under heading 4411, rather than particle board, based on its composition, manufacturing characteristics and essential character. Indian Standard specifications are not mandatory for determining the primary tariff heading. Rice husk board attracts GST at 12% before 22 September 2025 and 5% from that date under the applicable rate entries. The classification and rates depend on the authenticity of the submitted materials. Case-Laws GST Thu, 29 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802417