GST classification of agglomerated wood and vegetable fibre building materials now attracts the scheduled tax rate. Panels, boards, tiles, blocks and similar articles of vegetable fibre, straw, shavings, chips, particles, sawdust or other wood waste, when agglomerated with cement, plaster or other mineral binders, are classified under the relevant tariff entry and attract the GST rate specified in the schedule for the stated period; this entry was inserted by a governmental notification amending the schedule and thereby changed the tax classification and treatment of these agglomerated wood and vegetable-fibre products.
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Provisions expressly mentioned in the judgment/order text.
GST classification of agglomerated wood and vegetable fibre building materials now attracts the scheduled tax rate.
Panels, boards, tiles, blocks and similar articles of vegetable fibre, straw, shavings, chips, particles, sawdust or other wood waste, when agglomerated with cement, plaster or other mineral binders, are classified under the relevant tariff entry and attract the GST rate specified in the schedule for the stated period; this entry was inserted by a governmental notification amending the schedule and thereby changed the tax classification and treatment of these agglomerated wood and vegetable-fibre products.
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