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        GST classification change: wood-based boards removed from specified Schedule entry, altering their tax treatment accordingly. Certain goods are classified under Schedule 4 and attract the specified GST rate until the stated cessation date. The entry formerly described particle board, Oriented Strand Board (OSB) and similar agglomerated boards of wood or ligneous materials, but that description was omitted by notification no. 43/2017 effective 15-11-2017, thereby changing the scope of the Schedule entry and its application to those wood-derived boards for GST purposes.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST classification change: wood-based boards removed from specified Schedule entry, altering their tax treatment accordingly.

                                Certain goods are classified under Schedule 4 and attract the specified GST rate until the stated cessation date. The entry formerly described particle board, Oriented Strand Board (OSB) and similar agglomerated boards of wood or ligneous materials, but that description was omitted by notification no. 43/2017 effective 15-11-2017, thereby changing the scope of the Schedule entry and its application to those wood-derived boards for GST purposes.


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