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of <h1>Particle and oriented strand boards (including wafer board) classified under GST at 18% effective 22 September 2025</h1> Particle board, oriented strand board and similar wood or ligneous-material boards (including wafer board), whether or not agglomerated with resins or other organic binders, are classed under the schedule at GST 18% effective 22 September 2025; excluded are specified boards identified elsewhere in the schedule.
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